Corrective Action Plans

Finding 32908 (2022-002)

Material Weakness 2022

Fourth Street Housing Development Company 014hh010cany06q901006

NY

Internal Control / Segregation of Duties

Agency?s Response: John Barber, Secretary and Managing Agent will ensure that the Board of Directors meet at least annually. The Agency will also consider separating the duties of the Property Manager and the Managing Agent.

View Audit 29207

Finding 32904 (2022-002)

Material Weakness 2022

Schuyler County Hospital District

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2022-002 Finding: For the Hospital?s Period 1 reporting in the HRSA portal, the Hospital inaccurately reported lost revenues and expenses, resulting in an overstatement of lost revenues and an understatement of expenses. Management did not have effective internal controls in pl...

Identifying Number: 2022-002 Finding: For the Hospital?s Period 1 reporting in the HRSA portal, the Hospital inaccurately reported lost revenues and expenses, resulting in an overstatement of lost revenues and an understatement of expenses. Management did not have effective internal controls in place to ensure reporting of lost revenues and COVID-eligible expenses were adequately reviewed before submission. Corrective Action Taken or Planned: Management will segregate the duties, by assigning the generation of reports to the Controller. The Chief Financial Officer will verify all reports are within the correct parameters, prepare the report, and submit to the Chief Executive Officer for final review. Person Responsible: Tammy Gadberry, Chief Financial Officer, Email: tgadberry@sdcmh.org Phone 217-322-5296 Anticipated Completion Date: January, 2023

View Audit 29294

Finding 32903 (2022-002)

Significant Deficiency 2022

Sacred Heart Village II Inc.

DE

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan: This situation was one that had never arisen before. The assumption was made that the deposited amount had been communicated to the necessary parties. Beginning immediately, any discrepancy between the amount requested and the amount received will be communicated until a f...

Corrective Action Plan: This situation was one that had never arisen before. The assumption was made that the deposited amount had been communicated to the necessary parties. Beginning immediately, any discrepancy between the amount requested and the amount received will be communicated until a final resolution has been reached. This information will be communicated to the CFO, the Controller and the Program Director by the Staff Accountant who initially receives this information and matches the ACH with the submission. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: Immediately, staff meetings have already been conducted to address this issue.

View Audit 29205

Finding 32887 (2022-005)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Eligibility Significant Deficiency

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The fin...

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended 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 ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-005 Medicaid Cluster; Children?s Health Insurance Program (CHIP) ? Assistance Listing No. 93.775, 93.777, 93.778; 93.767 Recommendation: We recommend the Department strengthen controls over eligibility determinations to ensure documentation is maintained and reviewed in accordance with its State plan and federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The agency continues to implement an Eligibility Performance and Remediation process, which includes internal Eligibility Quality Assurance (EQA) monthly case reviews, as well as third party case reviews conducted by the University of South Carolina Core for Applied Research and Evaluation (USC CARE). Eligibility Policies and Procedures provide instructions for a worker to ensure the case file is complete for all eligibility criteria based on policy, prior to making a determination. The policy is included in staff training and is evaluated as part of quality assurance activities. Supervisors are responsible for monitoring staff daily by using data available via system of record, the electronic document management system (OnBase), workload management software, as well as through case spot reviews. Supervisors meet monthly with each staff member to review Eligibility Quality Assurance (EQA) findings to identify and address issues that impact performance, as well as to facilitate corrections to incorrect determinations identified through the EQA process. Errors are identified via error codes and descriptions. EQA reviews are conducted and housed in a state-developed tool to allow for creation of reports that can be generated based on supervisor, worker, work type, error code or overall accuracy. The state compares errors identified through audits and federal reviews such as payment error rate measurement with internal and third party EQA error trends and use this monitoring method to identify trends, develop mitigation strategies and to determine impact of those strategies on these errors. During the 4th quarter of calendar year 2022, 15,716 cases were reviewed by EQA with the following results pertaining to missing documentation: Error Description, Q1 CY2022 % Cases Reviewed, Q2 CY2022 % Cases Reviewed, Q3 CY2022 % Cases Reviewed, Q4 CY2022 % Cases Reviewed: The application was not signed, 0.03%, 0.01%, 0.02%, 0.30%; The application could not be located in the case file, 0.02%, 0.03%, 0.01%, 0.03%; Level of care was not in the case file or in Phoenix, 0.02%, 0.01%, 0.01%, 0.01%; The case record was missing SSN or proof of application for SSN, 0.25% 0.36%, 0.26%, 0.00%; In response to these findings, the Eligibility department will conduct email and face-to-face communication with managers, supervisors and staff regarding these findings and a reminder of documentation requirements in policy, as well as to ensure supervisors are assessing for this requirement in casefile spot checks. This will also be discussed on an upcoming Eligibility Supervisor call and shared in the Eligibility, Enrollment, and Member Services Newsletter. These requirements will also continue to be emphasized in new worker and staff refresher training. Name(s) of the contact person(s) responsible for corrective action: Lori Risk Planned completion date for corrective action plan: Email, face-to-face and newsletter communications: June 2023; EQA Procedures, staff training ? Ongoing.

View Audit 28588

Finding 32886 (2022-004)

Material Weakness 2022

State of South Carolina

SC

Subrecipient Monitoring Eligibility Material Weakness

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The fin...

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended 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 ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-004 Medicaid Cluster; Children?s Health Insurance Program (CHIP) ? Assistance Listing No. 93.775, 93.777, 93.778; 93.767 Recommendation: We recommend eligibility reviews be performed annually in accordance with the South Carolina Medicaid Policies and Procedures Manual. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The agency will resume standard review processing in April 2023 in response to requirements outlined in the Consolidated Appropriations Act 2023. The state has developed a comprehensive operational plan for completing this work including: ? Policy and procedure updates ? Hiring additional staff in response to attrition during the public health emergency (PHE) and staffing levels needed to complete the anticipated work ? Additional staff augmentation through a third party vendor to assist with specific data entry tasks associated with review processing ? Staff refresher training on eligibility review policies and procedures ? A comprehensive Communication Plan for sharing relevant information regarding unwinding activities with stakeholders such as beneficiaries, agency staff, call centers, providers, managed care plans and community organizations ? Outreach to inform beneficiaries about the review process and how to contact the agency with changes to contact information and questions they may have ? Distribution of reviews. The state has 12 months during the unwinding period to initiate reviews and 14 months to complete the work. ? Workload management plan to react to staffing needed for both application and review processing. Name(s) of the contact person(s) responsible for corrective action: Lori Risk Planned completion date for corrective action plan: June 2024 (End of Unwinding Period)

View Audit 28588

Finding 32881 (2022-016)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Reporting Significant Deficiency

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-016 Adoption Assistance - Assistance Listing: 93.659 Recommendation: We recommend that the Department continue to review its internal controls to ensure that federal reports are free from error and clearly supported prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. Most of the discrepancies found involved current-period activity correctly posted to prior year grants which should have been reported as current quarter activity but was mistakenly reported as prior-quarter adjustments. Through discussions with the Department?s regional IV-E fiscal reporting contact, the Grants Accounting and Reporting staff have further clarified their understanding of when it is appropriate to report activity as a prior-quarter adjustment versus current-period activity, and they now have a clear understanding of the rules. The Department will correct the CB-496 reports for the quarter ending September 30, 2021, for the activity improperly reported as prior quarter adjustments and the amounts improperly reported as current quarter claims on the June 30, 2022, quarter ending report as soon the reports are made available to update in the reporting system by federal authorities. Going forward, as part of the established review process, the Grants Accounting and Reporting manager will specifically review the transactions and supporting documentation to ensure the correct treatment of prior-quarter adjustments and current-quarter activity. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Finding 32875 (2022-018)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-018 Adoption Assistance, CCDF Cluster - Assistance Listing Nos.: 93.659, 93.575, and 93.596 Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The change involved allocation based on newly-tracked case management time statistics instead of benefit payment statistics. The new time statistics were available for the first time in the quarter tested, and management considers the new method to be preferable to that previously used. Per CFR 45, Part 95, Subpart E, Section 95.515, the Department can implement changes to its cost allocation beginning with the effective date of its request for approval to do so; it is not required to receive the approval first. Management did submit a request for approval of this change with Cost Allocation Services, but the request was effective as of the beginning of the following quarter, thus did not include the quarter in question. The department will recompute the cost allocation for the quarter in which the exception occurred using the previous allocation method and will record an adjustment to correct the amounts allocated. The clerical error referenced would not have occurred had the various base calculation worksheets been integrated with one another as appropriate and with the allocation calculation worksheets. We will link these worksheets beginning with those used in the allocation for the quarter ending March 31, 2023. Name(s) of the contact person(s) responsible for corrective action: David O?Kelly, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32872 (2022-011)

Significant Deficiency 2022

State of South Carolina

SC

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

US Department of Health and Human Services The South Carolina Department of Health and Environmental Control respectfully submits the following corrective action plan for the year ended 6/30/22. The findings from the schedule of findings and questioned costs are discussed below. The findings are n...

US Department of Health and Human Services The South Carolina Department of Health and Environmental Control respectfully submits the following corrective action plan for the year ended 6/30/22. 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?FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF Health and Human Services 2022-011 Immunization Cooperative Agreements ? Assistance Listing No. 93.268 Recommendation: We recommend the Department ensure compliance visits are reviewed in accordance with Department policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To strengthen internal controls, the Department has discussed the finding with staff and stressed the importance of ensuring Centers for Disease Control guidelines are followed. Each person assigned to a site visit will complete the task within a six month signoff time frame. The Vaccines for Children Operations Director will ensure that the regions are up to speed and responsive to complete these tasks within the required timeframe. In addition, the corrective action plan will be communicated to staff at the next in-person regional meeting. Name(s) of the contact person(s) responsible for corrective action: Kim Paradeses Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32868 (2022-010)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-010 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office implement procedures to ensure reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has already designated an employee (SCOR Reporting Manager) to gain knowledge of FFATA and become the FFATA Reporting point of contact. SCOR is currently unable to report grants in the FFATA Subaward Reporting System (FSRS) because FSRS identifies the 2018 CDBG-DR and CDBG-MIT grants reporting entity under a different state agency. Because the information within FSRS is based off data entries within SAM.GOV, only HUD, as the Federal entity that issued the grant, can make changes within the system. SCOR is working with its assigned representative at HUD to identify and make the appropriate changes in SAM.GOV and FSRS. Once SCOR has control of the two grants in FSRS, SCOR will retroactively report on all subrecipient subawards in the CDBG-MIT program. In the future, SCOR will also report in FSRS any other subrecipient awards for CDBG-DR and CDBG-MIT. Name(s) of the contact person(s) responsible for corrective action: Ran Reinhard, Director of Operations Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32867 (2022-009)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-009 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office ensure staff preparing and entering transactions into the accounting system have a good working knowledge of account codes as defined by the South Carolina Comptroller General's Office (CG). In addition, supervisory personnel should closely review transactions to ensure proper classification in the general ledger. Further, the Office should seek guidance from the CG if questions regarding coding of transactions arises. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has developed and implemented the use of a Purchase Order Cover Sheet (POCS) (See example #1) to better identify subrecipient projects/vendors requiring the correct use 517 General Ledger Categories. The POCS is a check list of all required information needed to create a shopping cart / purchase order. A recent POCS form update added a field that requires the requester to identify the Project Management team, either State or Subrecipient. This selection will determine the General Ledger Category used by Finance. Since this issue was identified, SCOR Finance has completed a review of FY23 general ledger coding and will post corrective journal entries prior to year end to ensure compliance in future audits. Name(s) of the contact person(s) responsible for corrective action: Andrew DeRienzo, SCOR Finance Director Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32866 (2022-008)

Significant Deficiency 2022

State of South Carolina

SC

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FI...

The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-008 Community Development Block Grant (CDBG) ? Assistance Listing No. 14.228 Recommendation: We recommend that Department personnel consistently follow policies in place to ensure reports are properly reviewed by supervisory personnel prior to submission. Explanation of disagreement with audit finding: The South Carolina Department of Commerce agrees with the audit finding. Action taken in response to finding: All reports and documents to be submitted on behalf of the State?s Community Development Block Grant Program to the U.S. Department of Housing, Urban and Development (HUD), U.S. Department of Labor and FSRS.gov will follow a formal review process to include using track changes for documents and a final review by a CDBG staff member in a supervisory position. The designee for the final review will be the Deputy Director of Community Development or the CDBG Program Administrator. An acknowledgement of the final review will be documented to ensure the appropriate review has taken place. Name(s) of the contact person(s) responsible for corrective action: Caroline Griffin ? Deputy Director for Community Development Keely McMahan ? CDBG Program Administrator Planned completion date for corrective action plan: As of March 1, 2023, CDBG program management has adopted this corrective action plan to ensure a comprehensive review of reports by supervisory personnel prior to submission to the appropriate Federal agency.

View Audit 28588

Finding 32865 (2022-007)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Defense 2022-007 National Guard Military Operations and Maintenance (O&M) Projects Assistance Listing No. 12.401 Recommendation: We recommend the Office consistently adhere to its internal controls including maintaining the approved State Personnel Action form to support the personnel charges and allocations to applicable funding sources. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The missing forms in the personnel files identified in the audit were corrected. Completed as of March 03, 2023. B. The Office is conducting a complete audit of all personnel files to ensure internal control were implemented and files are accurately and adequately documented. The estimated date of completion is March 31, 2023. C. The Office will ensure that established policies and procedures are followed, and all documentation is completed prior to entering actions into SCEIS. Name of the contact person responsible for correction action: Mr. Robert Faulk, State Human Resources Director Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Finding 32859 (2022-014)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-014 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department review its internal controls to ensure timely notifications of application approvals and disapprovals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The Department has sound controls in place for tracking notification compliance. These normally function well to assure that all application decisions are made and communicated timely. During the period in which these exceptions occurred, the program manager was away from work for an extended time. Also, during that time two experienced program staff left the Department. The remaining program staff were then temporarily unable to keep up with the volume of required application reviews, determinations and notifications. In the future, if these situations arise additional resources will be directed to keeping up with the timely processing of application reviews and notifications. In addition, program management has requested that Information Systems staff add to the system dashboard metrics a field displaying pending file approval dates. This will further assure that all upcoming deadlines are met. Management expects these dashboard enhancements to be completed by May 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: May 31, 2023

View Audit 28588

Finding 32856 (2022-001)

Material Weakness 2022

Millington Municipal Schools Board of Education

TN

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Compliance Procedures: Operations will receive weekly Davis Bason timesheets for all contracted employees performing construction activities on federally funded projects. The timesheets must be signed by the Contractor and submitted to Millington Municipal School District. Internal Control Procedu...

Compliance Procedures: Operations will receive weekly Davis Bason timesheets for all contracted employees performing construction activities on federally funded projects. The timesheets must be signed by the Contractor and submitted to Millington Municipal School District. Internal Control Procedures: Finance will insure prior to making payment to the Contractor for the Applications and Certificate for Payment that all weekly Davis Bacon timesheets have been submitted to Millington Municipal Schools District for federally funded projects where construction services were done. Contact Person: Taurus Currie, CFO Proposed Completion Date: This action was completed by January 31, 2023.

View Audit 34189

Finding 32851 (2022-004)

Significant Deficiency 2022

Felician University

NJ

Cash Management Internal Control / Segregation of Duties Reporting

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L ...

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L Recommendation: We recommend that the University review the current assignment of duties for individuals and incorporate review processes for individuals where appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented an approval process for drawdown. The Controller will obtain drawdown approval from the VP of Finance and CFO. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

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

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32845 (2022-002)

Significant Deficiency 2022

Alamo Community College District

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report th...

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report that included the errors identified by the auditors was corrected and re-posted to Northeast Lakeview College?s (NLC) Higher Education Emergency Relief Fund (HEERF) webpage site on December 13, 2022. To ensure all NLC responsible management have a clear understanding of the relevant reporting requirements, all have received and reviewed a copy of the HEERF Quarterly Reporting PowerPoint Presentation and accompanying webinar notes from the June 23, 2022 Department of Education technical assistance webinar, and the Quarterly Reporting Tips posted on the HEERF Reporting and Data Collection website (https://www2.ed.gov/about/offices/list/ope/heerfreporting.html). Finally, NLC management has included the following external verification step in the process to ensure accuracy of methodology and alignment of financial records: The Grant Program Manager for the HEERF Institutional subaward will implement a two-step verify process prior to submission of the report for posting. Step 1 is an initial review and approval of report accuracy by the Vice President of Student Success followed by Step 2, a final review and authorization to submit the report for posting by the Vice President of College Services. Implementation Date: January 2023 Responsible Persons: Mr. Warren Hurd, Vice President of College Services; Dr. Tangila Dove, Vice President of Student Success; and Rudy Farias, Director of Strategic Initiatives

View Audit 33279

Finding 32843 (2022-001)

Significant Deficiency 2022

Alamo Community College District

TX

Student Financial Aid Special Tests & Provisions Reporting

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing an...

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing and the addition of a new audit report at the National Student Clearinghouse (NSC), additional steps were needed at the institutional level to guarantee the accurate reporting of student graduation status. To ensure correct and comprehensive reporting of students as ?graduated?, the Alamo Colleges District Center for Student Information (CSI) has implemented a three step process: 1) submitting a sixth submission audit per semester (recommended by NSC) which will provide graduated student information to NSC; 2) review of the DegreeVerify exceptions report each semester to identify any needed corrections and/or updates to report to NSC; and 3) completion and review of these processes will be done by a CSI Enrollment Service Professional and CSI Director and documented (signed off) on the monthly compliance certificate form. With these processes in place, CSI will be in line with NSC recommendations and allow the National Student Loan Data System (NSLDS) to align with correct graduation dates. At this time, all needed corrections to student ?graduated? status have been completed. Implementation Date: November 2022 Responsible Persons: Dr. Adelina S. Silva, Vice Chancellor of Student Success;

View Audit 33279

Finding 32831 (2022-001)

Significant Deficiency 2022

Christian Military Academy, Inc.

PR

Subrecipient Monitoring Reporting Equipment & Real Property Management

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no cap...

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no capitalizable transactions are misclassified on expense accounts. With these processes, the Academy will ensure that property and equipment is properly recorded in books.

View Audit 24670

Finding 32814 (2022-003)

Significant Deficiency 2022

Yadkin County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff ...

Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been entered accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Increased second party reviews are in place currently and will continue with at least 100 cases being second-party reviewed each quarter. Training will occur by 12/31/22 around how to properly enter information and which information should be included.

View Audit 29375

Finding 32813 (2022-002)

Significant Deficiency 2022

Yadkin County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. ...

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. Proposed Complinace Date: Immediately.

View Audit 29375

Finding 32809 (2022-003)

Material Weakness 2022

Sherburne County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 CONTROLS OVER ACTVITIES ALLOWED OR UNALLOWED Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 thro...

2022-003 CONTROLS OVER ACTVITIES ALLOWED OR UNALLOWED Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that County management reviews the controls around payroll journal entries that are reclassifying payroll to federal grants to ensure the payroll that is being reclassified is supported and accurate and that such review continues to be formally documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

Finding 32806 (2022-004)

Significant Deficiency 2022

Sherburne County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through Septe...

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

Finding 32798 (2022-002)

Significant Deficiency 2022

Freeburg Community Consolidated School District No. 70

IL

Reporting Internal Control / Segregation of Duties

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Ma...

Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Management agrees to take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29371

Finding 32793 (2022-003)

None 2022

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Man...

Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Management response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated date of completion: June 30, 2023.

View Audit 29369

Corrective Action Plans

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