Corrective Action Plans

Finding 30062 (2022-010)

Material Weakness 2022

NM

Special Tests & Provisions Questioned Costs Student Financial Aid

2022-010 ? Special Tests and Provisions (Return to Title IV Funds) Corrective Action: NTU will develop formal policies and procedures regarding Return of Title IV Funds. The procedures will be in alignment with the requirements of the U.S. Department of Education. The procedures will address studen...

2022-010 ? Special Tests and Provisions (Return to Title IV Funds) Corrective Action: NTU will develop formal policies and procedures regarding Return of Title IV Funds. The procedures will be in alignment with the requirements of the U.S. Department of Education. The procedures will address student withdrawals and the data required to be entered and monitored in the student data information system. The Accounting Manager within the Student Accounts section of the NTU Business Office will review all student enrollment transactions to ensure Return to Title IV requirements are complied with. Person Responsible: Gary Segaye, Financial Aid Director, Delores Becenti, Enrollment Director, and Geraldine Gamble, Accounting Manager Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30025 (2022-014)

Significant Deficiency 2022

Navajo Technical University

NM

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

2022-014 ? Late Submission of Annual Federal Reporting Package Corrective Action: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after ...

2022-014 ? Late Submission of Annual Federal Reporting Package Corrective Action: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Person Responsible: Cheryl Thompson, Finance Director and Harshwal & Company LLC Estimated Completion Date: July 31, 2023

View Audit 25447

Finding 30024 (2022-007)

Material Weakness 2022

Navajo Technical University

NM

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding g...

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding grants receivable. NTU will also analyze cash requirements and may liquidate investments held in the Capital Reserve fund to ensure adequate cash is maintained for grants received in advance. Person Responsible: Cheryl Thompson, Finance Director, MiCheryl Miller, Grants Accountant, and Contract and Grants Manager (new position). Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30019 (2022-004)

Material Weakness 2022

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the report...

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the reporting was not documented correctly per the State and Federal guidelines. We have since received some instruction on the proper filing procedures and will put those guidelines into our Internal Control Policy. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30017 (2022-002)

Material Weakness 2022

Boone County

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to gran...

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to grants like the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together, including review and approval of disbursement by the governing body, that has to be met before the claim or the project can be processed. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30012 (2022-004)

Significant Deficiency 2022

School District of Auburndale

WI

Questioned Costs Subrecipient Monitoring Cash Management

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior t...

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Starting with the 2022-23 fiscal year, in September 2022, breakfast and lunch purchases are scanned into the software systems from which the claims are submitted rather than the hand tallies used in prior year. The Food Service Director will continue to submit the breakfast and lunch claims. Each Wednesday, the Finance Director will review an audit check printout of the breakfast and lunch counts to make sure that they are being correctly entered in the system. Name(s) of the contact person(s) responsible for corrective action: Charles Payant, Finance Director Planned completion date for corrective action plan: Winter 2022.

View Audit 33750

Finding 29997 (2022-001)

Significant Deficiency 2022

Cornerstone Family Healthcare and Affiliates

NY

Questioned Costs Reporting Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN September 25, 2023 Health Resources and Services Administration Cornerstone Family Healthcare respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ C...

CORRECTIVE ACTION PLAN September 25, 2023 Health Resources and Services Administration Cornerstone Family Healthcare respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) Finding 2022-001 ? Reporting SIGNIFICANT DEFICIENCY We recommend that the Organization strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. We have corrected this management deficiency. If the Health Resources and Services Administration has questions regarding this plan, please call David Jolly, Chief Executive Officer at 845-220-3165. Sincerely yours, David Jolly, CEO

View Audit 36618

Finding 29996 (2022-002)

Significant Deficiency 2022

County of Stanton

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustment. The County will create a spreadsheet of exp...

The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustment. The County will create a spreadsheet of expenditures as reference to assist the auditor.

View Audit 36603

Finding 29984 (2022-003)

Material Weakness 2022

Clarkson University

NY

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

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and...

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and documented the necessary allocation calculation. This calculation, along with a copy of the original payroll authorization for the employee and the superseding payroll authorization were sent to the Associate Controller for review and verification. This secondary review was marked approved and returned to the Payroll Manager for final entry in the payroll system and records archiving. Further, a campus committee with representatives from the offices of; Controller, Information Technology, Sponsored Research Services, Payroll and Academic Affairs Operations was formed to further review and address this prior year finding. The Committee has developed a form within PeopleSoft that will allow for entering payroll authorization data, system calculation of applicable fringe adjustments, and a system driven workflow review and approval process from initial entry by the Principal Investigator to approval by Sponsored Research Services to the approval by either the Research Accountant or the Associate Controller for posting of all prior period reallocations. Any adjustments affecting future periods will be processed through the existing payroll authorization process and system entered by the Payroll Office. System testing of this reallocation process is currently taking place with implementation scheduled for April 1, 2023. A further enhancement of automating the related journal entry posting upon final approval by the Research Accountant or Associate Controller is expected to be implemented by May 1, 2023. InAnticipated Completion Date June 30, 2023 Responsible Person Keith Rosser, Controller William McGarry, Chief Financial Officer light of the repeat finding, the University will further engage an outside firm to conduct an internal audit of the Payroll Department with a focus on reviewing current processes from employee set up through issuance of compensation and filing of state and federal forms. This expected outcome of this review will be to identify areas of potential weakness, process improvement, and current utilization of existing financial systems and tools.

View Audit 30456

Finding 29956 (2022-003)

Material Weakness 2022

Friendship Central School District

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.

View Audit 32904

Finding 29954 (2022-001)

None 2022

Scott Mitchell Annex, Inc. 053-Ee-163

NC

Questioned Costs HUD Housing Programs Reporting

SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respe...

SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 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 - Federal Award Program Audit Finding 2022-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. On May 2, 2022, management received authorization from HUD to take a temporary loan from the replacement reserve to pay the prior years' audit expenses owed. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this action plan, please call Michael Jameyson at (704)771-1696. Sincerely yours, Michael Jameyson, President Multifamily Select, Inc. Managing Agent

View Audit 30448

Finding 29953 (2022-003)

Significant Deficiency 2022

Philander Smith College

AR

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

Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation betwee...

Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation between the Business Office and the Financial Aid Office. Completing the document will be coordinated by the Senior Accountant, who will work with the Director of Financial aid or their designee. The form will be due in the Controller's office by the end of the current month for the previous month's transactions to verify timely completion and sign-off. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Kevin Barnes, Financial Aid Director Telephone: (501) 370-5349 E-mail: kbarnes@philander.edu

View Audit 30447

Finding 29951 (2022-002)

Significant Deficiency 2022

Philander Smith College

AR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup s...

Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup surrounding the student enrollment reporting process. The Office of the Registrar, in concert with Ellucian, will also conduct IT trial testing and training to determine the technical issues surrounding this audit finding. This will enhance the necessary support for the Office of the Registrar on this matter. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Bertha Owens, Registrar Telephone: (501) 370-5215 E-mail: bowens@philander.edu Contact Person: Nicholas Tea, CIO Telephone: (501)975-8501 E-mail: ntea@philander.edu

View Audit 30447

Finding 29945 (2022-001)

Significant Deficiency 2022

Northwest Minnesota Multi-County Housing and Redevelopment Authority

MN

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Contact Person Karen Lunak, Housing Director Corrective Action Plan The HRA will take steps to ensure if an inspection item fails, it will be followed up within 30 days with a note in the file explaining the reason. Housing Staff will use Outlook or other reminder systems to check on the progress of...

Contact Person Karen Lunak, Housing Director Corrective Action Plan The HRA will take steps to ensure if an inspection item fails, it will be followed up within 30 days with a note in the file explaining the reason. Housing Staff will use Outlook or other reminder systems to check on the progress of the inspection. Housing Director will run a monthly report for review and oversight of all failed inspections to verify completion or follow up needed. Planned Completion Date for CAP Started using reminders and monthly reports August 2022.

View Audit 30850

Finding 29928 (2022-009)

Significant Deficiency 2022

Saint Paul Public Schools

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, be incorporated into the official records of the entity, and reasonable reflect the total activity for which the employee is compensated. Condition: During our testing of a sample of payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursement charged to the grant we noted one disbursement for which an employee was overpaid by $125.76. This amount was not charged to the grant. Questioned Costs: None. Cause: The District?s controls did not catch the fact that the employee`s sick time was paid out at a fulltime rate of 8 hours rather than 7.2 as the employee was a 0.9 FTE. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and time and effort documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure employees are paid their approved wages. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034

Finding 29925 (2022-004)

Material Weakness 2022

Saint Paul Public Schools

MN

Questioned Costs Subrecipient Monitoring Material Weakness

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H...

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: IDEA, Part B funds received by a District cannot be used to reduce the level of expenditures for the education of children with disabilities made by the District from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. Condition: During our testing of the District?s maintenance of effort, it was noted that the District?s expenditures from state and local funds for the education of children with disabilities decreased from fiscal year 2021 2022, both in total and per student. Context: Total expenditures for the education of children with disabilities made by the District from state and local funds decreased $1,218,450, or 1.07%, while expenditures per students with IEPs decreased $856 per student, or 5.19%. Questioned Costs: None. Cause: The District did not have an internal control in place to ensure this requirement was being met so it was not properly being monitored. Effect: The District was not in compliance with the Special Education Cluster maintenance of effort compliance requirement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over calculating and monitoring its maintenance of effort throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the maintenance of effort requirement. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034

Finding 29920 (2022-001)

Material Weakness 2022

Collier County Child Advocacy Council, Inc.

FL

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

Department of Justice Collier County Child Advocacy Council, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings...

Department of Justice Collier County Child Advocacy Council, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department Of Justice 2022-001 Victims of Crime Assistance (VOCA) ? Assistance Listing No. 16.575 Recommendation: Collier County Child Advocacy Council, Inc. should develop controls to ensure potential vendors are checked for suspension or disbarment prior to awarding contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Children?s Advocacy Center will develop a formal procurement checklist, in addition to the existing procurement policy, that will require all project vendors be checked for suspension or disbarment prior to awarding contracts, regardless of funder. Name(s) of the contact person(s) responsible for corrective action: Robert Wilkinson Planned completion date for corrective action plan: 3/31/2023 If the Department of Justice has questions regarding this plan, please call Robert Wilkinson at 239-544-3045.

View Audit 35949

Finding 29918 (2022-001)

Significant Deficiency 2022

The Housing and Redevelopment Authority of St. Cloud

MN

HUD Housing Programs Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development The Housing and Redevelopment Authority of St. Cloud, Minnesota (St. Cloud HRA MN038) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and C...

U.S. Department of Housing and Urban Development The Housing and Redevelopment Authority of St. Cloud, Minnesota (St. Cloud HRA MN038) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 E 5th Street Suite 1400 St. Paul, MN 55101 Audit period: Year ended 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. FINDING ? FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Finding 2022-001: Housing Voucher Cluster ? Section 8 Housing Choice Vouchers Program ? ALN No. 14.871 ? Lack of Adherence to Policies in Administrative Plan ? Reopening the Waitlist Corrective Action: Additional controls will be implemented which should ensure that the required publication is taking place. The Administrative Services Manager will provide the Voucher Programs Manager with confirmation that the notice is scheduled for publication. The Voucher Programs Manager will review the notice in the publication once it is published. Completion Date: April 17, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Louise Reis at 320-202-3145. Sincerely yours, Louise Reis Executive Director

View Audit 34245

Finding 29915 (2022-001)

Significant Deficiency 2022

Ebenezer Towers

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

The Board President and Secretary of Ebenezer Towers met at the bank on April 20, 2023 and completed the transfer.

View Audit 32865

Finding 29811 (2022-003)

Significant Deficiency 2022

Institute for Population Health, INC

MI

Questioned Costs Subrecipient Monitoring Significant Deficiency

2022-003 Auditors Findings:- During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. ...

2022-003 Auditors Findings:- During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. Corrective Action:- 2022-003 During the Budget Period April 1, 2021, to March 31, 2022, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 72.3%. Not achieved. Community Action Network (CAN) Collective Impact Measures to 90%. Program Performance was 80%. Not achieved. The Common Agenda did not have measurable outcomes.

View Audit 30702

Finding 29806 (2022-004)

Significant Deficiency 2022

Dakota Prairie Community Action Agency, Inc.

ND

Questioned Costs Reporting Internal Control / Segregation of Duties

2022-004 Review of Grant Reporting Contact Person ? Perry Lundon, CEO Planned Corrective Action ? Entity management has discussed the process around grant report preparation and will reinstate the review of grant reports going forward. Completion Date ? Fiscal year 2023

View Audit 24479

Finding 29805 (2022-003)

Significant Deficiency 2022

Dakota Prairie Community Action Agency, Inc.

ND

Questioned Costs Reporting Internal Control / Segregation of Duties

2022-003 Schedule of Expenditure of Federal Award Preparation Contact Person ? Perry Lundon, CEO Planned Corrective Action ? The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date ? Fiscal year 2023

View Audit 24479

Finding 29802 (2022-001)

Significant Deficiency 2022

Housing Authority of West New York

NJ

HUD Housing Programs Internal Control / Segregation of Duties

All required deposits to the Replacement Reserve have now been made.

View Audit 24743

Finding 29709 (2022-002)

Material Weakness 2022

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding 2022-002 U.S Department of State ...

Finding 2022-002 U.S Department of State Professional and Cultural Exchange Programs - Citizen Exchanges ? Assistance Listing No. 19.415 Recommendation: We recommend American Institute For Foreign Study Foundation, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to awards in the proper period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review more closely to ensure costs are charged to awards within the period of performance. They note that all costs being charged to awards are grant related regardless of the period and that they consistently do not use all approved grant awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: September 15, 2023 If the U.S. Department of State has questions regarding this plan, please call James Mahoney at 203-399-5143.

View Audit 30715

Finding 29649 (2022-004)

Significant Deficiency 2022

Ascension Health Alliance D/b/a Ascension

MO

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: As of February 1, 2023, Ascension has implemented a team calendar that tracks due dates of all reports required to be submitted under federal programs. This calendar is accessible to all team members, including management, for oversight and accountability. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: Completed February 1, 2023

View Audit 25088

Corrective Action Plans

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