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Corrective Action Plans

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Finding 1162168 (2021-007)
Material Weakness 2021
JOHN C. FREMONT HEALTHCARE DISTRICT
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
JCFHD experienced substantial leadership and staff turnover in key financial roles over multiple years, including the CEO, CFO, and finance team. As a result, the individuals who originally prepared the lost revenues calculation were no longer employed at the facility when the Uniform Guidance audit...
JCFHD experienced substantial leadership and staff turnover in key financial roles over multiple years, including the CEO, CFO, and finance team. As a result, the individuals who originally prepared the lost revenues calculation were no longer employed at the facility when the Uniform Guidance audit was conducted. This led to challenges in locating complete supporting documentation for the original calculation, resulting in additional calculations being necessary. Under new leadership, JCFHD has prioritized the development and implementation of robust policies and procedures to ensure that all relevant financial documentation is readily accessible for future Uniform Guidance audits. These measures are intended to strengthen internal controls and improve audit readiness. Corrective Action: 1. Provide additional training to finance staff on GAAP financial reporting and disclosure requirements to strengthen internal review and oversight. 2. Implement a documented review process for financial statements and footnotes prepared by external auditors, including CFO and Board-level approval prior to issuance. Completion Date: Within 120 days.
View Audit 371977
Finding 1161064 (2021-004)
Material Weakness 2021
Coal County Healthcare Authority
OK
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultan...
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultants and other parties. The complexity of the reporting requirements, including changing FAQ's and our inability to gain a definite approval of the use of our funds, resulted in the Authority filing the its submission based on the best available information at the time. The Authority's position is that the Provider Relief Funds were appropriately expensed using additional expenses and lost revenues not initially submitted to the portal. The Authority will continue to monitor the guidance for use of funds provided by HRSA and will strive to appropriately utilize all funds in the future. The Authority will review the most recently distributed Provider Relief Fund FAQ's which provide details on requirements related to the program Contact person: Chris Martin, CEO cmartin@ccghospital.com (580)927-2327 Expected implementation:2024 - 2025
View Audit 371035 Questioned Costs: $1
Finding 1159994 (2021-004)
Material Weakness 2021
Native Village of Tyonek
AK
Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.
Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.
View Audit 370455
Finding 576268 (2021-011)
Material Weakness 2021
Community Homeless Solutions
CA
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
The agency will revise its procurement policy to comply with Federal requirements and implement it consistently across the organization
The agency will revise its procurement policy to comply with Federal requirements and implement it consistently across the organization
View Audit 366162
Finding 576256 (2021-009)
Material Weakness 2021
Community Homeless Solutions
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The agency will implement a formal voucher and approval system to correctly record grant expenses
The agency will implement a formal voucher and approval system to correctly record grant expenses
View Audit 366162 Questioned Costs: $1
Finding 576250 (2021-008)
Material Weakness 2021
Community Homeless Solutions
CA
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties
The agency will improve the time keeping system to properly reflect after the fact work effort
The agency will improve the time keeping system to properly reflect after the fact work effort
View Audit 366162 Questioned Costs: $1
Finding 575382 (2021-006)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.308
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: Management has established policies and procedures that define how personnel are to record involvement in project activities. These records are used to document time and labor for specific projects and in combination with time‐ keeping documentation will reflect this data in payroll documentation. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412 Questioned Costs: $1
Finding 575370 (2021-005)
Material Weakness 2021
McKenzie County Healthcare Systems, Inc. and Subsidiary
ND
Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.303
Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year­ Period 1 TIN #770637...
Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year­ Period 1 TIN #770637498 Federal Assistance Listing #93.498 The Health System failed to provide an expense listing that supported the expenses included within the HHS Special Report - Period 1 (Report). In addition, the Health System's lost revenue report did not reconcile to the Report and there was no evidence of review by someone other than the preparer. We will implement internal control policies to ensure all amounts reported and submitted to the federal agency are adequately documented and supported We will also implement internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Scott Merkel, CFO Anticipated Completion Date: Ongoing
View Audit 365407
Finding 574737 (2021-010)
Material Weakness 2021
Claremont School District
NH
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334
The District did not provide a corrective action plan
The District did not provide a corrective action plan
View Audit 365056 Questioned Costs: $1
Finding 574736 (2021-009)
Material Weakness 2021
Claremont School District
NH
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334
The District did not provide a corrective action plan
The District did not provide a corrective action plan
View Audit 365056 Questioned Costs: $1
Finding 574658 (2021-011)
Material Weakness 2021
Virgin Islands Port Authority
VI
Questioned Costs Subrecipient Monitoring Reporting § 200.303
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.
View Audit 364929
Finding 574653 (2021-009)
Material Weakness 2021
Virgin Islands Port Authority
VI
Questioned Costs Subrecipient Monitoring Reporting § 200.303
The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...
The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in accounting to serve as a reminder to submit financial reports to Engineering or the grantor.
View Audit 364929
Finding 574651 (2021-006)
Material Weakness 2021
Virgin Islands Port Authority
VI
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
View Audit 364929
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. Policy Adoption: A formal disbursement approval policy was adopted in 2024. The policy defines required documentation, establishes tiered approval thresholds, and assigns authorization responsibility based on role.
1. Policy Adoption: A formal disbursement approval policy was adopted in 2024. The policy defines required documentation, establishes tiered approval thresholds, and assigns authorization responsibility based on role.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. System Controls: SCMRC’s accounting system was configured to require digital documentation of disbursement approvals. All disbursements are now traceable to authorized personnel.
2. System Controls: SCMRC’s accounting system was configured to require digital documentation of disbursement approvals. All disbursements are now traceable to authorized personnel.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. Routine Oversight: The CEO and contract accountant conduct quarterly sampling of disbursement activity to verify proper documentation and authorization.
3. Routine Oversight: The CEO and contract accountant conduct quarterly sampling of disbursement activity to verify proper documentation and authorization.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. Board Involvement: SCMRC’s Finance Committee reviews disbursement policies and internal controls annually as part of the broader fiscal oversight process.
4. Board Involvement: SCMRC’s Finance Committee reviews disbursement policies and internal controls annually as part of the broader fiscal oversight process.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Staff Training: Finance and administrative staff received updated training in 2024 on disbursement procedures and documentation protocols.
5. Staff Training: Finance and administrative staff received updated training in 2024 on disbursement procedures and documentation protocols.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Action Plan:
Corrective Action Plan:
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. SCMRC will conduct internal audits twice per year to verify continued compliance with disbursement approval and documentation requirements.
1. SCMRC will conduct internal audits twice per year to verify continued compliance with disbursement approval and documentation requirements.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. A dashboard tracking disbursement approval timeliness and compliance will be developed in FY26 to support real-time monitoring.
2. A dashboard tracking disbursement approval timeliness and compliance will be developed in FY26 to support real-time monitoring.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. The Controller will maintain a master log of all disbursement approvals and provide quarterly updates to the CEO.
3. The Controller will maintain a master log of all disbursement approvals and provide quarterly updates to the CEO.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. SCMRC’s Disbursement Approval Policy will be reviewed and updated annually, with proposed revisions presented to the Finance Committee.
4. SCMRC’s Disbursement Approval Policy will be reviewed and updated annually, with proposed revisions presented to the Finance Committee.
View Audit 364763
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Refresher training on approval protocols will be incorporated into the annual finance team training calendar beginning Q1 FY26.
5. Refresher training on approval protocols will be incorporated into the annual finance team training calendar beginning Q1 FY26.
View Audit 364763
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