Corrective Action Plans

Finding 33373 (2022-002)

Material Weakness 2022

Snohomish County

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

See Corrective Action Plan for chart/table

View Audit 34269

Finding 33370 (2022-001)

Material Weakness 2022

Cottage Health

CA

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

Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to en...

Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in the Portal were not duplicated. This resulted in an overstatement of lost revenues reported in the Portal. Additionally, we noted two other errors in reporting of net patient service revenue in the Portal for 1 of 4 submissions. Current Status: In progress. Resolution: Management will change its methodology for amounts reported as lost revenues from Option i ? Actuals to Option iii ? Alternate Reasonable Methodology. Changing the methodology will allow management to restate lost revenues reported in the Portal and correct the amounts that were overstated. Management is also in the process of refining and implementing additional controls to ensure lost revenues are reported accurately. These controls will include detailed quarterly review by both the Cottage Health Director of Finance and the VP of Finance and Controller, of net revenue by financial class and provider. The Director of Finance and VP of Finance and Controller will also review and approve the amounts reported in the Portal prior to submission. Contact Person: Lawrence Thomas, Director of Corporate Finance Anticipated Completion Date: September 30, 2023

View Audit 37779

Finding 33369 (2022-001)

Significant Deficiency 2022

Berkeley Housing Authority

CA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 30840 Questioned Costs: $1

Finding 33367 (2022-001)

Significant Deficiency 2022

Village Cooperative of Ames

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 36793

Finding 33366 (2022-001)

Significant Deficiency 2022

Rural Health, Inc.

IL

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? req...

CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? requirements, we noted the following exceptions: ? For three (3) out of forty (40) sliding fee applications the annual income calculated was incorrect. Plan: Rural Health, Inc.?s (RHI) Director of Revenue Cycle and Chief Financial Officer will implement an additional step in the sliding fee application review process. Once RHI?s billing staff review the application for completeness, RHI?s Accountant will review and recalculate the patient?s household annual income to ensure patient is being placed in the correct discount level. This additional step in the review process will ensure that the sliding fee process is operating effectively and that the sliding fee policies and procedures are working properly. Anticipated Date of Completion: March 1, 2023 Name of Contact Person: Robert Odum, CFO

View Audit 35416

Finding 33344 (2022-005)

Significant Deficiency 2022

Titusville-Cocoa Airport Authority

FL

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

SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance repo...

SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance reports are received, the reports will be reviewed by management and submitted on a quarterly and/or annual basis. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Daugherty, Director of Airports & Justin Hopman, Deputy Director of Airport Operations, & Christina Kinard, Deputy Director of Finance & Administration

View Audit 35858

Finding 33342 (2022-004)

Material Weakness 2022

Titusville-Cocoa Airport Authority

FL

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of t...

MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of the grant(s) related to disposition of property or equipment acquired using federal or state grant funds. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Dougherty, Director of Airports, Justin Hopman, Deputy Director of Operations, and Christina Kinard, Deputy Director of Finance & Administration

View Audit 35858

Finding 33334 (2022-001)

Significant Deficiency 2022

Gahanna-Jefferson Public School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campu...

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campus, a new Point of Sale System, has been implemented into the Food Service Department, effective 08/01/2022. This system streamlines a more effective transaction process, as well as enables the department to better retain transaction histories on a daily, monthly, and yearly basis. Daily counts are recorded electronically through the system, thus eliminating the manual counting of student meals.

View Audit 31699

Finding 33333 (2022-001)

Significant Deficiency 2022

Village Cooperative of Lakewood

CO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 30758

Finding 33327 (2022-001)

Material Weakness 2022

Ch'oosghai Community School Board of Education, Inc.

NM

Reporting Internal Control / Segregation of Duties

Finding Number: 2022-001 - Account Reconciliations Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has a new business manager and has hired an independent consulting firm to help with correct account reconcil...

Finding Number: 2022-001 - Account Reconciliations Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has a new business manager and has hired an independent consulting firm to help with correct account reconciliations.

View Audit 35334

Finding 33326 (2022-002)

Significant Deficiency 2022

City of West Melbourne, Florida

FL

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

2022-002 Review of Reports Recommendation: We recommend the City retain documentation of the review of the quarterly reports required by the grantor. This can be accomplished through the use of an email from the City Manager indicating that his review has been completed and that the report has been ...

2022-002 Review of Reports Recommendation: We recommend the City retain documentation of the review of the quarterly reports required by the grantor. This can be accomplished through the use of an email from the City Manager indicating that his review has been completed and that the report has been approved for release to the grantor. Corrective Action: The City recognizes the requirement to document review of the quarterly reports and while quarterly reports were reviewed, documentation was not provided. Procedures have been changed so that documentation in the form of a written or electronic approval of the report will be retained. Responsible Parties: Candice Blake, Finance Director Anticipated Completion Date: September 30, 2023

View Audit 33079

Finding 33305 (2022-001)

Significant Deficiency 2022

The Ministry of Caring, INC

DE

Internal Control / Segregation of Duties

Corrective Action Plan: Initial and subsequent rent calculation will be completed by the Family Resource Coordinator. Family Resource Coordinator will submit to Program Director for review and sign off that it?s complete. Program Director will submit to grant compliance staff who will review and con...

Corrective Action Plan: Initial and subsequent rent calculation will be completed by the Family Resource Coordinator. Family Resource Coordinator will submit to Program Director for review and sign off that it?s complete. Program Director will submit to grant compliance staff who will review and confirm accuracy (and track on spreadsheet, additional step). Grant compliance staff will submit to Deputy Director of Programs tracking spreadsheet to confirm completion (new step). Will review rent calculation with all staff who does rent calculation at a minimum of six times each year. Contact Person Responsible for Corrective Action: John Bates, Deputy Director of Programs Anticipated Completion Date of Corrective Action: To begin immediately.

View Audit 29591

Finding 33302 (2022-001)

Material Weakness 2022

Rescue, INC

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant...

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant access for bookkeeper to Rescue, Inc.'s online bank statements. This eliminates the extra step of the bookkeeper requesting statements as they can log into the bank account and pull the statements themselves when they are ready to work on them. This was also completed in June 2023. YEAR-END ACCRUALS AND ADJUSTING ENTRIES: Year-end adjustments were not made in the prior year. This was a result of the previous auditor not completing them in a timely manner. Due to deadlines, the FY22 audit was started before the FY21 audit was completed. We will formulate a comprehensive checklist for year-end activities to ensure all accruals and adjustments are made properly. QUARTERLY TRIAL BALANCE REVIEW: Balances were not accurate as the auditor had to make many audit adjusting entries. We will schedule quarterly trial balance reviews to identify any discrepancies or anomalies. We will also document findings from the trial balance reviews and develop an action plan to address identified issues. DEPRECIATION POLICIES AND SCHEDULE: Purchased items that met capital policy guidelines were expensed. We will implement a consistent monthly schedule for maintaining and recording depreciation. We will also set up a recurring entry in QuickBooks so that the depreciation entry is made automatically monthly. The depreciation schedule will be updated promptly whenever new assets are acquired. MONTHLY ENTRIES FOR INVESTMENTS, PREPAID EXPENSES, AND DEFERRED REVENUE: Entries for these financial items were not done properly and at best, were done quarterly. We will develop clear policies for entering investment activity, prepaid expense adjustments, and deferred revenue adjustments. Also, any entries related to these accounts will be done monthly to ensure timely reflection in the financial statements.

View Audit 29586

Finding 33227 (2022-001)

Material Weakness 2022

Housing Authority of City of Borger

TX

Procurement, Suspension & Debarment Material Weakness Reporting

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Str...

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Street Lubbock, TX 79424 Audit Period: April 1, 2021 ? March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned cost are referenced below. The findings are numbered consistently with the numbers assigned in the schedule. Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We are working with our fee accountant to ensure our that fixed assets and expenses are appropriately recorded. 12/30/2022 Cristi LaJeunesse, Executive Director If the Department of Housing and Urban Development has questions regarding this plan, please call Cristi LaJeunesse, Executive Director at (830) 583-2321. Sincerely yours, Cristi LaJeunesse, Executive Director

View Audit 29511

Finding 33172 (2022-007)

Significant Deficiency 2022

Heartland Alliance for Human Needs & Human Rights

IL

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained...

2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Management will implement a policy of formally tracking all required reports and submission deadlines to address the delayed submission of the data collection form and reporting package and will submit the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Individual(s) Responsible for Corrective Action Plans: Marcelo Presser Interim Chief Financial Officer mpresser@heartlandalliance.org Anticipated Completion Date: 12/2023

View Audit 36467

Finding 33167 (2022-001)

Significant Deficiency 2022

Carpenter's Shelter, Inc.

VA

Reporting Internal Control / Segregation of Duties

United States Department of Housing To Whom It May Concern: Carpenter?s Shelter (the Shelter) respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Han Group LLC 1020 19th Street, NW, Suite 800 Wash...

United States Department of Housing To Whom It May Concern: Carpenter?s Shelter (the Shelter) respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Han Group LLC 1020 19th Street, NW, Suite 800 Washington, DC 20036 Audit Period: July 1, 2021 to June 30, 2022 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2022 are discussed below: Finding 2022-001 ? Control Over Payroll Costs Criteria or Specific Requirements: Payroll costs charged to federal awards should be reviewed and approved by a responsible party. Condition: Payroll costs charged to the federal award did not agree with the payroll costs in the accounting system or payroll reports. Cause: Tracking for federal expenditures is kept outside of the accounting system and reports from the accounting system are not reconciled regularly with the federal submissions. Context and Effect: Each month, the grant submissions include payroll transactions. 3 of 83 transactions tested did not reflect the actual amount paid to the employee. The net impact of the errors was immaterial, but the errors indicate a control deficiency in accurately reporting payroll costs. Questioned Costs: Unknown. Repeat Finding: Similar finding was reported in the prior year. Recommendation: We recommend the grant reports are reconciled monthly with the accounting records and payroll records before submission. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding of the auditor and are working to implement the recommendation.

View Audit 34241

Finding 33159 (2022-003)

Significant Deficiency 2022

Prescott College, Inc.

AZ

Student Financial Aid Reporting Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement w...

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In August 2021, the College hired a new Registrar who implemented changes to National Student Clearinghouse (NSC) reporting. These changes have been documented and include: 1) Review of error files received from the NSC related to degree verification. Update of student records based upon findings on error file. 2) Using additional report, diploma list, to manually check that graduating students are correctly reported to the NSC. 3) Strict adherence to deadlines contained in the College catalog regarding degree conferrals. 4) Increased communication between departments when student status changes occur between reporting dates. This response is the same as in the FY 2020-21 audit, to be completed by 6/30/22, the end of this audited period. While there were still issues found during the audit, the error rate decreased from 38.7% to 7.5% during FY 2021-22. Processes are still being refined to reduce the errors further. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 06/30/2023

View Audit 29857

Finding 33152 (2022-002)

Significant Deficiency 2022

Presbyterian College

SC

Student Financial Aid Internal Control / Segregation of Duties HUD Housing Programs

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did n...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did not report required Pell disbursements via the COD within 15 calendar days. Corrective Action Plan: It is a compliance requirement to report Pell files to the Department of Education through the COD system. 27 student files were identified as a compliance finding out of the 40 students sampled. This is a repeat finding from the prior year (June 30, 2021), but had not been an issue in previous audits. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented practices whereby the office is now receiving and sending files to the COD system daily. This allows for resolving issues/rejects much sooner and within the 15-day timeframe. The Director has also conducted training with financial aid staff to emphasize the importance of sending files and resolving issues in a timely fashion. Anticipated Completion Date: August 31, 2022

View Audit 29056

Finding 33148 (2022-006)

None 2022

Presbyterian College

SC

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

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 40 students tested, refund was processed outside of the 14-day required time frame from initial...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 40 students tested, refund was processed outside of the 14-day required time frame from initial date credit balance was created to date credit refund was paid back to the student. Corrective Action Plan: This finding relates to aid that was disbursed in January 2022. A miscommunication occurred between the Financial Aid Office and the Business Office, and the Student Accounts Manager was not made aware the aid had been disbursed and a refund was due to the student. As a result of a similar finding during the June 30, 2021 audit, the College changed its policy as of February 15, 2022. The Student Accounts Manager is now completing timely reviews of credit balances on student accounts and coordinating with the Financial Aid Office to expedite its review of the student?s financial aid to insure all FSA credit balances are refunded to students within the required timeframe. Anticipated Completion Date: February 15, 2022

View Audit 29056

Finding 33145 (2022-001)

Material Weakness 2022

North Kitsap School District No. 400

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023

View Audit 29437 Questioned Costs: $1

Finding 33144 (2022-003)

Significant Deficiency 2022

Rannie Webster Foundation

NH

Internal Control / Segregation of Duties

Auditor's Recommendation: Management should run all financial reports as of the close of the quarter and review the subledgers to ensure agreement to the financial reports. Corrective Action Plan: The finding was a result of the software phasing-out a report and when the new report was used it was...

Auditor's Recommendation: Management should run all financial reports as of the close of the quarter and review the subledgers to ensure agreement to the financial reports. Corrective Action Plan: The finding was a result of the software phasing-out a report and when the new report was used it was not caught that certain accounts were not reflected in this report. Management will run the reports and verify the subledgers agree to the financial reports prior to submission.

View Audit 29145

Finding 33142 (2022-001)

Significant Deficiency 2022

Rannie Webster Foundation

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and...

Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor?s services and review and approve the financial statements and notes.

View Audit 29145

Finding 33122 (2022-003)

Material Weakness 2022

Spencer Community School District

IA

Internal Control / Segregation of Duties

COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGRE...

COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A OF DUTIES ACTION PLAN AT 2022-001 BUSINESS MANAGER 712-262-8950 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT 2022-002 BUSINESS MANAGER STATEMENTS 712-262-8950

View Audit 29000

Finding 33120 (2022-001)

Significant Deficiency 2022

Holland Hospital

MI

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow ...

Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow the acceptable options provided by the HHS. Planned Corrective Action: The Hospital will review its processes surrounding the methodologies used to report lost revenue and will implement additional levels of review to ensure that the proper lost revenue methodology is used in future reporting periods. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2022

View Audit 29143

Finding 33104 (2022-004)

Significant Deficiency 2022

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expend...

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 28975

Corrective Action Plans

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