Corrective Action Plans

Finding 34976 (2022-001)

Significant Deficiency 2022

Westhampton Beach Union Free School District

NY

Eligibility Significant Deficiency Internal Control / Segregation of Duties

This corrective action plan is in response to the school district?s external auditor?s Single Audit report dated June 30, 2022 prepared by R.S. Abrams & Co, LLP. 1. Recommendation: We recommend the district develop a system of internal control to have the maintenance of effort calculator reviewed an...

This corrective action plan is in response to the school district?s external auditor?s Single Audit report dated June 30, 2022 prepared by R.S. Abrams & Co, LLP. 1. Recommendation: We recommend the district develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the district officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. Corrective Action: For the past five years the District has utilized a third party to process and submit its maintenance of effort calculations through the PPS office. Moving forward the business office will process, maintain and submit the maintenance of effort calculations to the State. Anticipated Completion Date: March 2023 with oversight from the Assistant Superintendent for Business.

View Audit 38144

Finding 34970 (2022-002)

Significant Deficiency 2022

Davinci Academy of Arts and Science

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster program. The Academy did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The Academy will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services exceeding $25,000 are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The Academy?s Interim Executive Director, Holly Fischer. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Interim Executive Director, Holly Fischer, will ensure appropriate internal controls are in place to verify that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 36442

Finding 34937 (2022-001)

Material Weakness 2022

Nexus Family Healing

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.33

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411419064 Federal Financial Assistance Listing: 93.498 Finding Su...

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411419064 Federal Financial Assistance Listing: 93.498 Finding Summary: The Organization claimed lost revenues attributable to coronavirus in which the final lost revenue calculation did not tie to the HHS Report. In addition, the Organization?s special report submitted to the Department of Health and Human Services (HHS) for Period 4 TIN #411419064 did not have documented review and approval by a separate individual outside of the preparer. Responsible Individuals: Dr. Kenneth D. Varble ? Corporate Controller Corrective Action Plan: A policy will be developed outlining the controls to be followed for filing reports with Federal Agencies. This policy will reflect the procedures needed for proper internal controls to provide assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Anticipated Completion Date: December 31, 2023

View Audit 35230

Finding 34936 (2022-001)

Material Weakness 2022

Lebanon Community School Corporation

IN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-001 Subject: Medicaid ? Eligibility, Other Matters Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance...

Finding 2022-001 Subject: Medicaid ? Eligibility, Other Matters Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the yearly parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school has had to voi transactions through the third-party company and pay back the amount of these transactions from August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $481,276 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Parental disclosure statements are completed annually for Medicaid eligibility compliance. This has already been implemented. Responsible Party and Timeline for Completion: Madeline Sandberg, Director of BCNWH Joint Services, 7/1/2021

View Audit 32733 Questioned Costs: $1

Finding 34910 (2022-005)

Material Weakness 2022

Lebanon Community School Corporation

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.309 § 200.343 § 200.461

FINDING 2022-005 Subject: Special Education Cluster ? Period of Performance Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the equipment ...

FINDING 2022-005 Subject: Special Education Cluster ? Period of Performance Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the equipment requirements of the Period of Performance compliance requirement. Context: The School Corporation was a member of a joint service cooperative (Cooperative). The Cooperative operated the special education programs on behalf of the School Corporation and managed the special education grant funds. Because the grant agreements were between the Indiana Department of Education and the School Corporation, the School Corporation was ultimately responsible for compliance with the grant agreement and the Period of Performance compliance requirement. During fiscal year 2021, the School Corporation paid membership fees to the Cooperative out of federal Special Education funds. These membership fees made up approximately 48% of the total federal expenditures reimbursed during fiscal year 2021. The Cooperative accounted for state, local, and federal funds in a single fund. The fund did not separately account for each of the funding sources. This made it difficult to identify which expenditures were from federal funds, or to identify expenditures by federal program, award number, or years. Therefore, we could not test compliance with the period of performance requirements for approximately 48% of the expenditures. The School Corporation did not have adequate procedures in place to ensure that the Cooperative complied with the period of performance requirements. The Cooperative did not have adequate procedures in place to ensure that costs were charged to the programs only during the period of performance, or that all obligations were liquidated within 90 days of the end of the period of performance. The lack of internal controls and noncompliance were systemic issues, which occurred specifically during fiscal year 2021. No reportable findings were noted for fiscal year 2022. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Members of the cooperative are no longer paying their cooperative member fees with federal funds. This was resolved effective 7/1/2021. Responsible Party and Timeline for Completion: Zach Dennis, CFO, 7/1/2021

View Audit 32733

Finding 34902 (2022-003)

Material Weakness 2022

Garrett-Keyser-Butler Community School District

IN

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

Finding 2022-003 ? Head Start - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Brittany Treesh Contact Phone Number: 260-357-3185 Views of Responsible Official: The school corporation concurs with the finding. Description ...

Finding 2022-003 ? Head Start - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Brittany Treesh Contact Phone Number: 260-357-3185 Views of Responsible Official: The school corporation concurs with the finding. Description of Corrective Action Plan: The school corporation will implement additional internal controls to make sure all timesheets have been received and signed by supervisors prior to payroll being completed. Anticipated Completion Date: Garrett-Keyser-Butler Community School District is no longer the LEA for the Head Start Program. However, this will be implemented immediately at the corporation.

View Audit 32731

Finding 34896 (2022-002)

Significant Deficiency 2022

City of Solvang

CA

Reporting Internal Control / Segregation of Duties

The City will make the needed corrections in the next annual performance and expenditure report.

View Audit 30240

Finding 34895 (2022-001)

Significant Deficiency 2022

San Joaquin Delta Community College District

CA

Reporting Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are sub...

Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are submitted and posted on time as well. The Director of Fiscal Services will ensure that the quarterly reports are timely.

View Audit 30237

Finding 34894 (2022-001)

Significant Deficiency 2022

South Dakota Housing Development Authority

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Federal Agency Name: U.S. Department of Treasury Program Name and CFDA #: CFDA #21.02...

Finding 2022-001 Federal Agency Name: U.S. Department of Treasury Program Name and CFDA #: CFDA #21.023 COVID-19 Emergency Rental Assistance Program (ERA) Finding Summary: For the quarterly and annual reports required by Department of Treasury for the ERA Program, there was no documented control in place for review of reports prior to submission. Responsible Individuals: Bridgette Loesch, SD Cares Housing Assistance Program Manager and Lorraine Polak, Executive Director Corrective Action Plan: The Emergency Rental Assistance Procedural Manual will be updated to include the two step process for reviewing quarterly and annual reports prior to submission. The SD Cares Housing Assistance Program Manager will gather the information to complete the reports. The Executive Director will review the draft reports and then submit the reports once they have been verified. Anticipated Completion Date: October 31, 2022

View Audit 31072

Finding 34873 (2022-001)

Significant Deficiency 2022

Campbell County School District No. 1

WY

Internal Control / Segregation of Duties

2022-001 - CERTAIN PREPAID EXPENSES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CONDITION/CAUSE/CONTEXT: DISTRICT PERSONNEL DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT...

2022-001 - CERTAIN PREPAID EXPENSES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CONDITION/CAUSE/CONTEXT: DISTRICT PERSONNEL DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS. CORRECTIVE ACTION PLANNED: 1. FUTURE PREPAYMENTS WILL REQUIRE THE APPROVAL OF THE PRINCIPAL OR DEPARTMENT SUPERVISOR/MANAGER. PREPAYMENTS IN EXCESS OF $10,000 WILL REQUIRE THE APPROVAL OF THE ASSOCIATE SUPERINTENDENT FOR INSTRUCTIONAL SUPPORT. 2. FINANCE DEPARTMENT STAFF WILL COMPILE A LIST IN THE SHARED DRIVE THAT WILL IDENTIFY PREPAYMENTS AS THEY COME THROUGH THE APPROVAL PROCESS. 3. FINANCE DEPARTMENT STAFF WILL ALSO REVIEW TRANSACTIONS FROM JULY 1, 2022 THROUGH THE DATE WHEN THIS PROCESS IS FULLY IMPLEMENTED TO IDENTIFY TRANSACTIONS THAT NEED TO BE INCLUDED. 4. ACCOUNTING DEPARTMENT STAFF WILL COMPILE A LIST IDENTIFYING PREPAYMENTS AS THEY ARE PROCESSED FOR PAYMENT. 5. THESES LISTS WILL BE PROVIDED TO THE ACCOUNTING MANAGER AT THE END OF EACH FISCAL YEAR FOR RECORDING OF THE ADJUSTING ENTRY. THESE ACTIVITIES OUTLINED ARE ONGOING AND CURRENTLY BEING IMPLEMENTED. RHEA BETTS, ACCOUNTING MANAGER, OR SHELLY HANEY, FINANCE MANAGER, CAN BE CONTACTED FOR FURTHER INFORMATION.

View Audit 36390

Finding 34868 (2022-002)

Material Weakness 2022

Mental Health Center of Champaign County Housing Corporation

IL

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois

View Audit 33909

Finding 34865 (2022-004)

Significant Deficiency 2022

Giving Youth A Chance Initiative

TN

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Corrective Action ? Management will update the existing Internal Control policy which will include a secondary review of monthly meal claim reimbursements prior to resubmitting revised claims. Management will ensure that all revised claims will be submitted within the 60-day timeframe.

View Audit 24343

Finding 34864 (2022-003)

Significant Deficiency 2022

Giving Youth A Chance Initiative

TN

Questioned Costs Cash Management Significant Deficiency

Corrective Action ? Management will re-train and certify staff on the Internal Control policy.

View Audit 24343 Questioned Costs: $1

Finding 34807 (2022-010)

Material Weakness 2022

San Francisco Unified School District

CA

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

Views of Responsible Officials: The District has not identified any payments that are the result of fraud. The District will work on developing procedures to identify and recover payments resulting from fraud. Name of Responsible Person: Pamela Geisler, Budget & Policy Director Implementation ...

Views of Responsible Officials: The District has not identified any payments that are the result of fraud. The District will work on developing procedures to identify and recover payments resulting from fraud. Name of Responsible Person: Pamela Geisler, Budget & Policy Director Implementation Date: Fiscal Year 2023-2024

View Audit 24006

Finding 34802 (2022-009)

Material Weakness 2022

San Francisco Unified School District

CA

Questioned Costs Cash Management Material Weakness

Views of Responsible Officials: During the COVID 19 pandemic the District experienced turnover in various key positions resulting from a lapse with record keeping. Management will work to ensure that records related to claim reimbursements are retained for a period of three years. Name of Respon...

Views of Responsible Officials: During the COVID 19 pandemic the District experienced turnover in various key positions resulting from a lapse with record keeping. Management will work to ensure that records related to claim reimbursements are retained for a period of three years. Name of Responsible Person: Jennifer LaBarre, Executive Director of Student Nutrition Services Implementation Date: Fiscal Year 2023-2024

View Audit 24006 Questioned Costs: $1

Finding 34796 (2022-008)

Material Weakness 2022

San Francisco Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.200 § 200.430

Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer ...

Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer Implementation Date: Fiscal Year 2023-2024

View Audit 24006 Questioned Costs: $1

Finding 34737 (2022-001)

Significant Deficiency 2022

Florida Southern College

FL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: So that we do not have to rely upon other offices to notify the Financial Aid Office of students not returning, the College has developed a report to detect this condition. We ran the report and no additional students were found to be in this condition. At a minimum, this report will be run on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: William Healy Planned completion date for corrective action plan: July 2022

View Audit 33995

Finding 34734 (2022-002)

Material Weakness 2022

Edgewood-Colesburg Community School District

IA

Internal Control / Segregation of Duties

The District will continue to look for ways to improve segregation of duties.

View Audit 33564

Finding 34730 (2022-003)

Material Weakness 2022

Melbourne Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions wer...

2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the Authority was unable to locate certain documents and therefore could not test items such as Form 9886, birth certificates, social security cards, income and deduction support, utility allowance schedules and EIV verification. ? 1 tenant file where dependent?s 214 affidavit was not signed. However, we did note that the dependent was a US Citizen (per review of birth certificate) and therefore eligible for the program. ? 1 tenant file where tenant?s reported income was incorrect on the Form 50058. However, this had no impact on tenant?s rent as this was a flat rent unit. We also noted as part of our new admissions testing (3 selected for testing out of population of 23 new admissions) the following: ? 1 new admission where the applicant and dependent?s Form 214 were not signed. However, it was noted that the applicants were citizens (per review of birth certificate information) and therefore eligible for the program. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to locate certain documents. We will assure that files are complete and are supported with proper documentation.

View Audit 30288

Finding 34729 (2022-002)

Material Weakness 2022

Melbourne Housing Authority

FL

HUD Housing Programs Material Weakness Reporting

2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s origi...

2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s original unaudited FDS filing was materially misstated. In addition, the Authority did not report the CARES Act activity in a separate column of the FDS as required. Also, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on May 26, 2023 (of which the normal due date was May 31, 2022). The Authority was also required to submit the audited FDS filing and the OMB Data Collection form to the Federal Audit Clearinghouse (?FAC?) by December 31, 2022 at completion of the single audit, but it was not filed timely, as the audit was completed on August 16, 2023. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited and audited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the audited FDS and OMB Data Collection Form.

View Audit 30288

Finding 34728 (2022-001)

None 2022

Genesee Valley Presbyterian Nursing Center D/b/a Kirkhaven

NY

HUD Housing Programs Material Weakness Reporting § 200.516

Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to becom...

Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to become up to date in debt principal payments and escrow payments. Management Response Kirkhaven was and continues to be in communication with both HUD and mortgage servicer (Berkadia) with regards to the lack of payment of the October to December mortgage and escrow required payments amounting to $192,947 due to the cash flow challenges. They are aware of the executed CHOW Letter of Intent. Subsequent to year-end, Kirkhaven has made the required interest only payments for October to December and continues to make the monthly interest payments. Kirkhaven also has applied for relief of the required escrow payments, but was subsequently denied. Management will continue to monitor cash flow and if feasible make mortgage principal and escrow payments as able, however, the VAPAP grant proceeds did not include funds for debt payments. Managements position is that since the executed CHOW, intention is to use proceeds to pay of the mortgage balance, that paying the principal earlier versus later is less critical.

View Audit 36313

Finding 34727 (2022-001)

Significant Deficiency 2022

Ecology Education, Inc.

ME

Student Financial Aid Reporting Significant Deficiency

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance ...

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance supplement (2 CFR PART 200, APPENDIX XI) which applies to most federal awards including USDA RD financing. Management understands this supplement is issued annually and can be obtained online. Specific review includes the matrix for federal programs on page 21, and details for ALN 10.766 (USDA Community facilities loans) which begins on page 275. Management has prioritized preparing written policies in direct alignment of the 2022 compliance supplement related to internal control and compliance with federal award requirements. The relevant compliance requirements for TES for 2022 for which policies are being drafted related to the USDA RD Community Facilities Program loan include reporting, reserve account funding, and minimum insurance and bonding coverage, per the agreement with USDA. Specific controls over compliance with these requirements will be documented.

View Audit 34660

Finding 34721 (2022-003)

None 2022

Illinois Humanities Council

IL

Reporting Internal Control / Segregation of Duties

Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) withi...

Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required timeframe. The Code of Federal Regulations 2 CFR 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Corrective Action Plan The Illinois Humanities Council had been outsourcing their accounting and finance functions to a third-party contractor when this finding occurred. It has since been identified that this third-party contractor was insufficiently performing contracted duties and this contract has been terminated as of December 31, 2022. To ensure that all Single Audit reporting packages are submitted in a timely manner according to 2 CFR 200 the Director of Finance and the Executive Director will work closely with the audit firm on timing of audit reports so as to meet the FAC timing requirement. The Board Chair and Treasure will also be notified once the Single Audit reporting package has been submitted to the FAC for transparency that reporting timing requirements have been met. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Gabrielle Lyon, Executive Director

View Audit 34656

Finding 34716 (2022-001)

Significant Deficiency 2022

Coos County Family Health Services, Inc.

ME

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Brenda Ladd-Front Office Manager Brandon Gilbert-Compliance Officer Corrective Ac...

Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Brenda Ladd-Front Office Manager Brandon Gilbert-Compliance Officer Corrective Action Planned: 1. The Front Office Manager will provide additional training to the Front Desk/Reception Staff. 2. Assign the Compliance Officer the task of performing monthly audits on 25 random sliding fee charges to verify patient eligibility and discount. The results of the monthly audits will be reported to the Chief Executive Officer, Chief Financial Officer, and the Revenue Cycle Manager. Anticipated Completion Date: 1. Retraining of Front Desk/Reception will begin immediately. 2. Monthly audits of 25 random sliding fee charges will begin immediately.

View Audit 32420

Finding 34710 (2022-007)

Significant Deficiency 2022

Sullivan County Community College

NY

Internal Control / Segregation of Duties

2022-07 Education Stabilization Fund 84.425 Plan for Remediation: The Vice President for Administrative Services will develop and implement a policy and appropriate internal controls for approved grant use by the end of fiscal year 2022-2023. Potential addition of staffing in grants accounting a...

2022-07 Education Stabilization Fund 84.425 Plan for Remediation: The Vice President for Administrative Services will develop and implement a policy and appropriate internal controls for approved grant use by the end of fiscal year 2022-2023. Potential addition of staffing in grants accounting area to bolster staffing in this arena and add in-house expertise and support for existing staff.

View Audit 35403

Corrective Action Plans

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