Corrective Action Plans

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

Finding 43328 (2022-002)

Material Weakness 2022

Sioux Falls School District 49-5

SD

Material Weakness Reporting Internal Control / Segregation of Duties

Identifying Number: 2022-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion ? 84.425E; Institutional Portion ? 84.425F Finding: The required quarterly public reports were not posted to the District?s website for the student aid portion or the institutional portio...

Identifying Number: 2022-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion ? 84.425E; Institutional Portion ? 84.425F Finding: The required quarterly public reports were not posted to the District?s website for the student aid portion or the institutional portion. Corrective Action Taken or Planned: This relates to the reporting requirements of funds received under the Coronavirus Aid, Relief, and Economic Security Act (CARES), the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA), and the American Rescue Plan (ARP) legislation, more commonly referred to as Higher Education Emergency Relief Funds I, II, and III. The legislation included reporting requirements for both the Institutional portion and Student Aid portions of the federal awards. Institutional reports are to be filed with the US Department of Education (USDOE) on forms prescribed by the Department indicating expenditures in eligible categories for the covered quarter. A standardized reporting document was not established for the Student Aid Distributions; however, distribution amounts, determination methodologies, and eligibility requirements are to be reported in a conspicuous location on the Institute of Higher Education?s website. Institutional reports have been completed. The required expenditure information was reported on the quarterly report associated with the actual draw down of the federal funds from the USDOE grants management system (G5) and not when the actual expenditures were incurred. The basis for reporting the expenditures in this manner was derived from an incorrect interpretation of a Technical Assistance Webinar related to Quarterly Reporting requirements and guidance contained in correspondence received from the USDOE Program Contact. The Student Aid portion of the federal award has been distributed in multiple awards corresponding to specific periods of student enrollment (i.e., Spring 2020, Fall 2020, Spring 2021, Fall 2021, Spring 2022). Reporting for the Spring 2020 and Fall 2020 distribution periods have been posted to Southeast Technical College?s website for the Spring/Fall 2020 distribution. Additional corrective actions will include the College compiling the Student Award information for the remaining distributions for publication on the website as required under the various HEERF guidelines and legislation. Reporting deadlines will be confirmed and posted to staff calendars to ensure timely review and filing of all reports. Future reports will be posted on a timely basis following supervisory review by the Vice President of Finance and Operations, Southeast Technical College. Contact person: Rich Kluin, Vice President ? Finance and Operations, Southeast Technical College Status of finding ? The above corrective actions will be implemented beginning April 1, 2023.

View Audit 45973

Finding 43322 (2022-001)

Material Weakness 2022

Colome Consolidated School District No. 59-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Betsy Rohde, Business Manager for the Colome Consolidated School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monet...

Betsy Rohde, Business Manager for the Colome Consolidated School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary resources available prevent the hiring of additional staffing to the business office at the proper levels for internal controls. The Colome Consolidated School District has an internal controls policy to identify areas of risk and implements that policy to reduce the risk of any mistakes and inappropriate or illegal activity within the school district. The school board will review the policy to identify any areas that still leave a significant risk to ensure all financial activities are monitored by more than one individual. This is an ongoing process.

View Audit 44382

Finding 43321 (2022-001)

Significant Deficiency 2022

Jewish Foundation for Group Homes, Inc.

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

February 23, 2023 Federal Agency: US Department of Health and Human Services Jewish Foundation for Group Homes, Inc. (d.b.a. Makom) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, through June 30, 2022 The findings from the...

February 23, 2023 Federal Agency: US Department of Health and Human Services Jewish Foundation for Group Homes, Inc. (d.b.a. Makom) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Allowable Costs and Activities Federal Agency: US Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Listing No. 93.498 Award Period: Reporting Period 2 for Funds Received July 1, 2020, to December 31, 2020, used through December 31, 2021 Recommendation: The auditors recommended that management develop and document clear and consistent policies and procedures for determining overnight stipend pay to improve the controls surrounding payments and comply with federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, Makom has discontinued the policy of paying overnight stipends. Action taken in response to finding: Management will ensure that in the future any such disbursement procedures are supported by clear and consistent policies and procedures to ensure the controls surrounding these special disbursements comply with federal awards. Name of the contact person responsible for corrective action: David Ervin, CEO Planned completion date for corrective action plan: July 1, 2022 If the Health Resources and Service Administration has questions regarding this plan, please call Diane Rubinstein, Chief Financial Officer, at 240-283-6004.

View Audit 44380

Finding 43314 (2022-001)

Material Weakness 2022

Wagner Community School District No. 11-4

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially...

The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Control Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.

View Audit 44376

Finding 43312 (2022-001)

Material Weakness 2022

Hanson School District No. 30-1

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially ...

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for internal controls. The district is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk. Procedures are altered at the times throughout the year to try to mitigate for the lack of segregation of duties, due to the limited staff. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk of the district.

View Audit 44374

Finding 43302 (2022-006)

Significant Deficiency 2022

YWCA West Central Michigan

MI

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

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corre...

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corrective Action: Management will establish a reporting calendar for review and approval during the onboarding of each grant agreement. Management will periodically review the completeness and accuracy of and adherence to the reporting calendar. After several staffing changes were made, all reports and financial status reports have been submitted timely. A calendar has been created as of August 2022 and being fully utilized. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 2/1/2022

View Audit 39808

Finding 43287 (2022-001)

Significant Deficiency 2022

Lane Electric Cooperative, INC

OR

Reporting Internal Control / Segregation of Duties

Lane Electric officials understand the requirements for a review process for transactions to be considered reimbursable as allowable costs. Each month, the Controller will review each transaction that has been added to the reimbursable cost database to ensure that there are not any disallowable cost...

Lane Electric officials understand the requirements for a review process for transactions to be considered reimbursable as allowable costs. Each month, the Controller will review each transaction that has been added to the reimbursable cost database to ensure that there are not any disallowable costs included. The Controller will maintain proper education and training to accurately determine that only allowable costs have been reported on the Schedule of Expenditures and Federal Awards, and ultimately on the request for reimbursement. Lane Electric agrees to comply with this within 90 days of the filing date of the financial statements.

View Audit 39806

Finding 43273 (2022-004)

Significant Deficiency 2022

Concordia University, St. Paul

MN

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

Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425E and 84.425F 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 d...

Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425E and 84.425F 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 university?s participation in the Higher Education Emergency Relief Fund program ended in June 2022. During the fiscal year, 21-22, the university reviewed the reports to ensure that they were accurate. If, in the future, the university receives federal funds beyond the ongoing financial aid programs, we will establish a review process related to the public reporting. Name of the contact person responsible for corrective action: Michael Dorner, Vice President for Finance Planned completion date for corrective action plan: June 30, 2022

View Audit 49806

Finding 43252 (2022-005)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has made sure that more than the Financial Aid Director has the information to access the E-APP. We also put into place a secondary designated person for SAIG and other portals and process as able. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: February 2023

View Audit 49806

Finding 43251 (2022-003)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance 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 wi...

Student Financial Assistance 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's Office has been working with National Student Clearinghouse since September 22, 2022, to review findings on error reports and how to resolve the specific errors. For example, Social Security Number not matching error was instructed to send a card via email and trying to identify a safe way to provide that student information instead of through an unsecured email inbox. We are actively working on the current error report for students who flag as NSLDS errors, even though the NSC data is accurate. NSC has verified that reporting is moving to NSLDS. The Registrar's team will keep all email communication to the NSC Audit team regarding error reporting. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: September 2022

View Audit 49806

Finding 43250 (2022-002)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Registrar's Office reports enrollment data every 30 days to the National Student Clearinghouse. Registrar's Office individually updates student records to maintain compliance with the 60-day update in NSLDS. The Registrar's Office has been communicating with the National Student Clearinghouse since September of 2022 regarding timelines of NSC to NSLDS updates. NSC has confirmed that updated information has been reported in time. Registrar's Office has sought specific information regarding audit findings as reported information to NSC is within the timeline. Registrar Team has been reviewing Program and Campus Level information since September of 2022 as regulations had been newly modified. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: April 2023

View Audit 49806

Finding 43249 (2022-001)

Material Weakness 2022

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has created and started to use a report that pulls any student with a course withdrawal to verify no withdrawals are missed for an R2T4. A 2-step review has been put place, the first review to pull the data and complete the calculation and the second review with double check and return the funds. A CSP employee in the R2T4 review process registered and is currently attending the NASFAA U R2T4 course. Additional training for all FA staff on R2T4?s will be completed by May 31st. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: Additional reports are already created; additional training will be completed by May 31st

View Audit 49806 Questioned Costs: $1

Finding 43248 (2022-001)

Material Weakness 2022

Alverno Apartments, Inc.

PA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

ALVERNO APARTMENTS, INC. 98 Hawthorne Road Pittsburgh, PA 15209 CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Alverno Apartment, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and addres...

ALVERNO APARTMENTS, INC. 98 Hawthorne Road Pittsburgh, PA 15209 CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Alverno Apartment, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development HUD Supportive Housing for the Elderly (Section 202) ALN Number 14.157 Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The Property has a Recertification Checklist. The managers have been reminded to utilize the checklist to its fullest when recertification. Also, managers have been reminded to double check all calculations after submitting to the servicer, Paulhus and Associates. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.

View Audit 45116

Finding 43221 (2022-001)

Significant Deficiency 2022

Homesight and Subsidiaries

WA

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

Audit Finding: 2022-001 Audit Finding Title: Internal control procedures over financial reporting were not performed consistently throughout the fiscal year to ensure accuracy in accounting for revenue and related accounts. Correction Plan: 1. The use of Salesforce as a central repository all gr...

Audit Finding: 2022-001 Audit Finding Title: Internal control procedures over financial reporting were not performed consistently throughout the fiscal year to ensure accuracy in accounting for revenue and related accounts. Correction Plan: 1. The use of Salesforce as a central repository all grant and contract documentation. 2. Financial Policies and Procedures accessible to all current and new staff and a regular review with Finance staff. Implementation Date: The above corrections have been implemented since Jan. 2023. Anticipated Completion Date: These are on-going corrective actions.

View Audit 47955

Finding 43216 (2022-001)

Material Weakness 2022

Westminster Presbyterian Homes, INC D/b/a Presbyterian Village, Athens

GA

Internal Control / Segregation of Duties

Views of Responsible Officials: Management agrees with the recommendations and to adhere to current internal control processes that are in place to ensure the monthly reconciliations are prepared and reconciled to the general ledger.

View Audit 46971

Finding 43214 (2022-001)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

FY 2022 CMHPSM Single Audit Findings Response Finding 2022-001: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment and Access Management) Condition:...

FY 2022 CMHPSM Single Audit Findings Response Finding 2022-001: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment and Access Management) Condition: During testing of contracts with subrecipients it was noted that these contracts did not include portions of required disclosures. Corrective Action: CMHPSM will revise all contracts that disburse Block Grant Funds so that they include that the recipient is a subrecipient and include the grant number. Matt Berg and CJ Witherow are responsible for implementing this change. The change to be complete by August 31, 2023.

View Audit 44644

Finding 43213 (2022-002)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Feder...

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.?. Condition: During testing it was noted that $112,581 of costs that were allowable under ARPA Treatment were incorrectly allocated from ARPA Treatment to ARPA Prevention. Corrective Action: All finance staff responsible for any allocation of grant funding have undergone additional training or reading on how to allocate grants. The was completed by April 30, 2023.

View Audit 44644 Questioned Costs: $1

Finding 43210 (2022-002)

Significant Deficiency 2022

The Villages, Inc.

KS

Significant Deficiency Internal Control / Segregation of Duties

2022-002 Maintenance of Written Procedures of Internal Control over Compliance (Significant Deficiency) Department of Health and Human Services Unaccompanied Alien Children Program, Assistance Listing Number 93.676 Recommendation: The Organization should develop written policies for the internal ...

2022-002 Maintenance of Written Procedures of Internal Control over Compliance (Significant Deficiency) Department of Health and Human Services Unaccompanied Alien Children Program, Assistance Listing Number 93.676 Recommendation: The Organization should develop written policies for the internal control over compliance of federal awards. Action Taken (Unaudited): Management is in the process of updating its control procedures to include proper written policies for the internal control over compliance of federal awards. The Finance Manager will use the COSO format to ensure procedures are documented within the required guidelines. Contact Name ? Kaleena Harmer Expected Completion Date ? 12/31/2023

View Audit 45599

Finding 43195 (2022-001)

Material Weakness 2022

Department of Housing of the Commonwealth of Puerto Rico

PR

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

For the fiscal year ended June 30, 2021, the PRDH was able to complete and issue the single audit report (SAR) by December 30, 2022, three months before the extended expiration date of March 31, 2023. The delay in the issuance of the 2021 SAR was mostly due to the COVID-19 pandemic.The delay in the ...

For the fiscal year ended June 30, 2021, the PRDH was able to complete and issue the single audit report (SAR) by December 30, 2022, three months before the extended expiration date of March 31, 2023. The delay in the issuance of the 2021 SAR was mostly due to the COVID-19 pandemic.The delay in the issuance of the 2021 SAR resulted in the delay of the 2022 SAR. Soon after the issuance of the SAR for 2021, we contracted the services for the single audit of FY 2022. We plan to complete the audit and issue the 2022 SAR by July 31, 2023 and expect to fully comply with the Single Audit for fiscal year 2023. IMPLEMENTATION DATE Single Audit for fiscal year 2022-2023 Assistance Secretary for Finance and Administration

View Audit 48325

Finding 43187 (2022-002)

Significant Deficiency 2022

La Clinica Tepeyac

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2022-002 Consolidated Health Centers Grant ? Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates...

2022-002 Consolidated Health Centers Grant ? Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. The auditors also recommended the Organization put a process in place to make sure all applications are retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement the following peer review process: ? A peer review is required to determine the appropriate sliding fee calculation was made based on family size and income of the applicant. ? A reference and training guide will be created by the Organization for front desk staff and enrollment specialists to utilize by September 30, 2023. ? Each sliding fee application will be reviewed by a peer and signed off by both the submitter and the peer reviewer. A verification checklist will be utilized to ensure the sliding fee application is accurate and complete. ? The finance department will receive a list of all new sliding fee applications from the previous month and pull a sample of twenty applications to review for accuracy and to confirm the peer review occurred. ? The Organization will implement a process where the patients will complete the sliding fee application prior to seeing the provider. The process is expected to be implemented by October 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Jim Garcia, CEO, at 720-274-2941.

View Audit 48323

Finding 43178 (2022-013)

Material Weakness 2022

Doral Academy of Northern Nevada

NV

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

Finding Number: 2022-013 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...

Finding Number: 2022-013 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 48322

Corrective Action Plans

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