Corrective Action Plans

Finding 42161 (2022-001)

Significant Deficiency 2022

Southern California Institute of Architecture

CA

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

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corr...

Management?s Corrective Action Plan - For the Year Ended August 31, 2022 - Finding number 2022-001 - Reporting: Significant Deficiency Over Internal Controls Over Compliance - Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action was implemented in October 2022. The school's management agrees with the finding and has implemented procedure whereby the CFO will send calendar reminders to the Financial Aid Manager and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849; the reporting deadline for quarterly reports is 10 days after each reporting period. In addition to the calendar invitation above, once the report is uploaded, the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred. If the uploader has not posted the report to the website within two business days of receipt, the Financial Aid Manager will follow-up with the uploader to ensure the posting happens before the reporting deadline.

View Audit 50238

Finding 42160 (2022-008)

Significant Deficiency 2022

Leflore County Hospital Authority Dba Eomc

OK

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of...

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of the fiscal year and did not file the operating budget with the proposed rate schedule 30 days prior to the beginning of the new fiscal year. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of developing processes and controls to ensure the reporting requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42159 (2022-007)

Material Weakness 2022

Leflore County Hospital Authority Dba Eomc

OK

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt s...

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt service fund until October 2021 and the Authority?s June 2022 deposit was not received by the bank until July 11, 2022. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42157 (2022-003)

Significant Deficiency 2022

Harpswell Coastal Academy, Inc.

ME

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Significant Deficiency in Internal Control Compliance: Audit procedures noted The Director of Business, Finance and Operations receives all invoices, can enter invoices into the financial system, submit for payment and make payment without clear documentation of approval by management. Recommenda...

Significant Deficiency in Internal Control Compliance: Audit procedures noted The Director of Business, Finance and Operations receives all invoices, can enter invoices into the financial system, submit for payment and make payment without clear documentation of approval by management. Recommendation: Management should seek appropriate staffing to add an approval for each purchase or include a board member in approving purchases to ensure purchases under federal awards are properly approved. Action Taken/to be Taken: Ashley Hyde, Harpswell Coastal Academy?s Director of Business, Finance, and Operations hired in Fall 2022, will be responsible for corrective action. The corrective action planned is: Due to closing the school in 2023, management will not be able to take corrective actions.

View Audit 47803

Finding 42151 (2022-001)

Material Weakness 2022

Nine Mile Falls School District No. 325/179

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 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: Claire Olson, Executive Director of Business Nine Mile Falls School District No. 325/179 10110 W. Charles Road Nine Mile Falls, WA 99026 Corrective action the auditee plans to take in response to the finding: The district relied upon experienced contractors during these federally-funded projects to ensure proper contract language was used and to submit weekly certified payroll reports. The two (2) contracts without specific Davis Bacon language both mentioned local prevailing wages, which is higher than federal prevailing wages, so both the contractors and the district thought this was sufficient and would be considered compliant. Future federal projects exceeding $2,000 in federal dollars will include federal language as required by Title 29 CFR, ?5.5. The district has created a project tracking sheet which contains the following information: project location, project description, funding source, estimated contract amount, date of award, awarded contractor, SAM verification date, intent and affidavit numbers and dates, subcontractor information, and certified payroll verification for weeks work completed. Anticipated date to complete the corrective action: These changes were implemented immediately.

View Audit 47836

Finding 42149 (2022-002)

Significant Deficiency 2022

Taylor County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

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: The County?s annual performance reports submitted to the ...

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: The County?s annual performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will implement a policy for all Federal and State reporting will be reviewed by an individual outside of the preparer. This review will be documented and maintained by the auditor?s office. Anticipated Completion Date: 4/30/2023

View Audit 45341

Finding 42126 (2022-002)

Significant Deficiency 2022

Soledad Unified School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Response to Finding #2022-002: The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be i...

Response to Finding #2022-002: The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be implemented by June 30, 2023.

View Audit 40703

Finding 42121 (2022-001)

Material Weakness 2022

Seaway Valley Council for Alcohol/substance Abuse Prevention, Inc.

NY

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303

Seaway Valley Prevention Council has implemented a system that identifies the source of each funding stream the agency receives or is in the process of completing a request for awards for. This system allows for early determination of the need for a federal single audit. If a funding stream source ...

Seaway Valley Prevention Council has implemented a system that identifies the source of each funding stream the agency receives or is in the process of completing a request for awards for. This system allows for early determination of the need for a federal single audit. If a funding stream source is identified as originating from a federal award, then all related information is recorded as well as retention of all federal funding requirements related to the federal assistance listing number.

View Audit 39328

Finding 42119 (2022-001)

None 2022

Notre Dame De Namur University

CA

Subrecipient Monitoring Cash Management Eligibility

FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS PROGRAM 2022-001 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Assistance Listing Number: 84.425F Criteria According to the Department of Education Higher Education Emergency Relief Fund III Frequently Asked Questions (FAQs) quest...

FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS PROGRAM 2022-001 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Assistance Listing Number: 84.425F Criteria According to the Department of Education Higher Education Emergency Relief Fund III Frequently Asked Questions (FAQs) question 26, institutions may discharge student debt or unpaid balances by discharging the complete balance of the debt as lost revenue and reimbursing themselves through their HEERF institutional grants or by providing additional emergency financial grants to students (with their permission). This is available for the institutions for students who were enrolled in an institution at any point on or after March 13, 2020. Condition There was a lack of review procedures that led to not adhering to the HEERF requirements. Context A portion of HEERF institutional grant funds was improperly used to discharge student debt and/or unpaid balances, including debt and/or unpaid balances of students that were enrolled prior to March 13, 2020. Cause Insufficient monitoring of grant rules and regulations. Effect Lost revenue was calculated using an alternative method that fit within the regulations. Questioned Cost There were no questioned costs related to this finding. Recommendation We recommend that the University closely monitor all grant requirements and ensure that there are proper review processes in place to catch any potential noncompliance. Planned Corrective Action The Fiscal Staff will review and recommend to reduce / inactivate the number of accounting classifications that are no longer used, and therefore the chart of accounts will be more streamlined. The new chart of accounts will then be deployed without the same unnecessary legacy monthly closing protocols. Existing fiscal staff will now have more bandwidth to help with monthly analysis and accounting close protocols. Implementation Date Effective date: 7/1/23 for fiscal year 2024. Responsible Personnel Arlene Cash Interim Vice President for Enrollment Management awcash@ndnu.edu

View Audit 39518

Finding 42113 (2022-002)

Significant Deficiency 2022

City of Peoria, Illinois

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hi...

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hired employees were new to the process. Staff has worked with the U.S. Department of Commerce on correcting the grant reporting deficiencies, which will be corrected in the 2023 fiscal year. Name of the contact person responsible for corrective action: Kyle Cratty, Finance Director Planned completion date for corrective action plan: On-going

View Audit 39564

Finding 42100 (2022-005)

Significant Deficiency 2022

Vance County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-005 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Documentation Checklist Template will be revised to include the date property, vehicles, Register of Deeds, and the Work Number are run/verified. Medicaid caseworkers will rec...

Finding 2022-005 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Documentation Checklist Template will be revised to include the date property, vehicles, Register of Deeds, and the Work Number are run/verified. Medicaid caseworkers will receive additional training on the revised Documentation Checklist template. Supervisors will continue to complete second party reviews to determine accuracy of evidence entered into NCFAST and to ensure new Documentation Checklist is being utilized correctly. Management will continue to monitor the progress of this issue and modify controls as needed. " Proposed Completion Date: November 30, 2022.

View Audit 38824

Finding 42084 (2022-001)

Material Weakness 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in ...

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in the Agency?s financial records. Internal controls over financial reporting should be in place to provide reasonable assurance that notes payable are recorded in the Agency?s financial books and records at inception and are reported in accordance with accounting principles generally accepted in the United States. As a result of this condition, the Agency?s financial records did not include the liability associated with this loan. It was necessary for the external auditors to make adjustments to the Agency?s accounting records so that the financial statements would be presented in accordance with generally accepted accounting standards. Corrective Action Planned: The Agency will establish procedures to ensure that there is strong communication between administrative and financial management so as to identify any borrowing transactions requiring recording in the financial books and records. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: August 1, 2023

View Audit 45583

Finding 42080 (2022-001)

Material Weakness 2022

Family Life Center, Inc.

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Finding 2022-001 ? Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...

Finding 2022-001 ? Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 45582

Finding 42060 (2022-007)

Material Weakness 2022

Rikarbon, Inc.

DE

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside c...

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside certified public accounting firm for assistance.

View Audit 45576 Questioned Costs: $1

Finding 42052 (2022-001)

None 2022

The Ivins Outreach Center D/b/a the Ivins House

PA

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials Form SF-SAC for fiscal year 2022 was completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance and business office management will ensure that future Form SF-SAC?s are filed in a timely fashion.

View Audit 45572

Finding 42038 (2022-004)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the rep...

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the report submitted for the federal award by a separate individual outside of the preparer. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Prior to submission, reports will be reviewed by a separate individual than the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42026 (2022-001)

Material Weakness 2022

Northumberland School District

NH

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.430

SAU 58 had a big transition our office with the replacement of all three of our accounting positions; Business Manager, Payroll/HR and Accounts Payable & Grants. The Accounts Payable position was then vacated for a second time and we found a new replacement in Jan 2022. During this transition peri...

SAU 58 had a big transition our office with the replacement of all three of our accounting positions; Business Manager, Payroll/HR and Accounts Payable & Grants. The Accounts Payable position was then vacated for a second time and we found a new replacement in Jan 2022. During this transition period the Time and Effort for two positions that were grant funded, was overlooked. We did provide documentation of payroll from Payroll/HR but did not get the signature of the teacher or other staff member on the Certification form. Typically, we would have been able to rectify the omission but the employees had both left our district at the end of the school year. The Business manager is ultimately responsible for the implementing of the process and internal controls and will follow up with the Accounts Payable clerk to be sure each month all documentation is on file. Since the new AP person came on, she has implemented a spreadsheet to track each employee paid by Federal Funding. This way we know who has submitted their certification, and at what point we are at during the year. We will be looking at electronic documents in the future for easier tracking and getting signatures on certification documents but as of now the spreadsheet has made this process much easier to track and be sure we do not miss documents. If a big transition happens again the Accounts Payable Clerk will be responsible for all grant compliance paper work. The Business Manager will oversee this process. The above processes and procedures have already been implemented and the Business Manager will follow up monthly with the Accounts Payable clerk. Name of Contact Person and Completion Date: Name 1 Heather McMann Name 2 Tiffany Griffin Anticipated Completion Date ? Already implemented.

View Audit 39260 Questioned Costs: $1

Finding 42025 (2022-002)

Material Weakness 2022

Southwest Health System, Inc.

CO

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoi...

CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001 Condition: We did not evaluate program requirements to determine our eligibility to recognize grant revenue when it was earned under the terms of the program. Action: We will implement internal control processes to ensure the proper recognition of grant revenue when it is earned. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-002 Condition: During our testing of the underlying information supporting lost revenue reported by the Health System, we noted two years where patient service revenue per the filing did not reconcile to the audited financial statements. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Shelle Diehm, Interim CFO, at (970) 564-2145. Sincerely, Shelle Diehm Interim CFO

View Audit 39259

Finding 42022 (2022-002)

Material Weakness 2022

Spyglass Ridge

OR

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. NWCH has been actively searching for a qualified CPA to hire or contract with since 2021, however, due to capacity constraints and overwhelmed CPA firms, NWCH has been unsuccessful. Efforts to hire experienced accounting personnel continues.

View Audit 39921

Finding 42021 (2022-001)

Material Weakness 2022

Spyglass Ridge

OR

Procurement, Suspension & Debarment HUD Housing Programs Reporting

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. Efforts to hire experienced personnel continues, especially for a qualified, college degreed accountant.

View Audit 39921

Finding 42013 (2022-001)

Significant Deficiency 2022

Columbia Opportunities, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.501

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and superv...

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and supervision and supporting this employee in developing the necessary skills to complete assigned tasks in a timely way. COI will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. COI will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. The Financial Close Out and Reporting Policy will be updated to include due dates and the roles/responsibilities of COI staff and members of the Board of Directors. This policy will be in place by September 30, 2023. A month end closing checklist and calendar will be developed and utilized by the fiscal staff as of 8/18/2023. The completed checklist will be shared with the Executive Director and the COI Board of Directors Finance Committee by the 20th of each month following the close out period. The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 38267

Finding 42005 (2022-007)

Significant Deficiency 2022

State of New York

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

State Agency: New York State Education Department Single Audit Contact: Heidi Nark Title: Internal Auditor 3 Telephone: 518-402-3446 E-mail Address: Heidi.Nark@nysed.gov Federal Program(s) (ALN # [s]): Title I Grants to Local Educational Agencies (84.010) S010A180032, S010A190032, S010A200032, S010A...

State Agency: New York State Education Department Single Audit Contact: Heidi Nark Title: Internal Auditor 3 Telephone: 518-402-3446 E-mail Address: Heidi.Nark@nysed.gov Federal Program(s) (ALN # [s]): Title I Grants to Local Educational Agencies (84.010) S010A180032, S010A190032, S010A200032, S010A210032 Audit Report Reference: 2022-007 Anticipated Completion Date: December 2022 Corrective Action Planned: The Department acknowledges that one exam storage certificate for one school out of 40 local school districts selected for testing lacked the principal signature. To address this, the Department will review and reinforce existing procedures to ensure certificates are properly completed and have all required signatures.

View Audit 49189

Finding 41986 (2022-001)

Significant Deficiency 2022

Rockton School District No. 140

IL

Internal Control / Segregation of Duties

The District will continue procedures to provide oversight to the bookkeeper and treasurer positions, including oversight of bank reconciliations. See full Corrective Action Plan on the district letterhead.

View Audit 48024

Finding 41982 (2022-001)

Significant Deficiency 2022

Moses Lake Community Health Center

WA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number 2022-001: Contact Person: Amanda Barta, Chief Financial Officer abarta@mlchc.org Corrective Action Planned: Management concurs with the finding and understands the importance of refunding patient payments in a timely manner according to the requirements under the HRSA COVID-19 Uninsur...

Finding Number 2022-001: Contact Person: Amanda Barta, Chief Financial Officer abarta@mlchc.org Corrective Action Planned: Management concurs with the finding and understands the importance of refunding patient payments in a timely manner according to the requirements under the HRSA COVID-19 Uninsured Program. The Chief Financial Officer will ensure a policy and related procedures outlining the process for remitting timely refunds owed on claims with patient credits are implemented. The refunds owed to patients will be monitored by management monthly, to ensure accounts are worked and refunds are remitted to patients in a timely manner. Anticipated Completion Date: The policy and related procedures will be completed and implemented by November 30, 2022.

View Audit 46316

Finding 41974 (2022-001)

None 2022

Epsom Elderly Housing, Inc.

NH

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-001:Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. Anticipated completion date: 1/1/2022 Contact: Jill Lesmerises, CFO and Robert Plante, Director of Housing

View Audit 46311

Corrective Action Plans

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