Corrective Action Plans

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Finding 88181 (2022-007)
Significant Deficiency 2022
Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Dire...
Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 9 students did not receive proper notification of the loan disbursement required under the CFR. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has initiated a review of its student notification process for loan disbursement. Corrective actions are planned for the Spring term. Anticipated Completion Date: Ongoing.
Finding 88180 (2022-006)
Significant Deficiency 2022
Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educationa...
Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 3 students were not properly reported as being required to be monitored by NSLDS. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this error rate. Anticipated Completion Date: Ongoing.
Finding 88179 (2022-003)
Significant Deficiency 2022
Finding 2022-003 Special Tests and Provisions ? Return of Title IV Funds ? Calculation of the Amount of Title IV Assistance to be Returned, Timely Return of Funds Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFD...
Finding 2022-003 Special Tests and Provisions ? Return of Title IV Funds ? Calculation of the Amount of Title IV Assistance to be Returned, Timely Return of Funds Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over return of Title IV funds, the following deficiencies were noted: ? 5 of 8 students? percentage completion rate were calculated incorrectly which resulted in 3 of the 8 students not having the correct amount of Title IV funds to be returned. ? 1 of 8 students did not return Title IV funds in the required time frame. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office have examined the internal control processes to address shortcomings that have contributed to deficiencies in the calculation and return of Title IV funds. External review of internal controls during the Spring term may contribute to further corrective actions. All required corrections in student accounts noted in the findings have been made. Anticipated Completion Date: Review and corrective action ongoing.
In an effort to meet the expenditure requirements CareerSource Chipola will direct staff to spend more time on work experience for youth which will have the impact through cost allocation of raising the across the board expenditure on work experience.
In an effort to meet the expenditure requirements CareerSource Chipola will direct staff to spend more time on work experience for youth which will have the impact through cost allocation of raising the across the board expenditure on work experience.
The Houston County Board of Education will ensure compliance with Title 29 of the U.S. Code of Federal Regulations, the "Davis-Bacon Act" by implementing proper controls to confirm inclusion of prevailing wage rate clauses in construction projects funded wholly or in part by federal funds.
The Houston County Board of Education will ensure compliance with Title 29 of the U.S. Code of Federal Regulations, the "Davis-Bacon Act" by implementing proper controls to confirm inclusion of prevailing wage rate clauses in construction projects funded wholly or in part by federal funds.
View Audit 77655 Questioned Costs: $1
Finding Number 2022-001 Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: COVID impacts on the Mercy Brown Bag program's execution and associated inventory documentation was profound, given the need to restructure historical food distribution prac...
Finding Number 2022-001 Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: COVID impacts on the Mercy Brown Bag program's execution and associated inventory documentation was profound, given the need to restructure historical food distribution practices with recipients and the increase of the food provided through the TEFAP program. Priority was given to distribution of the food to recipients, with limited staffing caused by the increased operational workload and social distancing requirements. Program management will implement written documentation standards and processes to ensure all inventory movement is documented and retained, effective immediately. Additionally, periodic inventories will be conducted to ensure that all transactions have been captured. Exploration of a technology solution to enable these processes will be conducted and implemented if determined to be cost-effective. Responsible Person: Janice Roberts, Program Director, under the oversight of John Cruz, Mercy Executive Director. Estimated Completion Date: January 31, 2023
FINDING 2022-016 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial man...
FINDING 2022-016 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial management system and with all expenditures reported monthly from the Treasurer to the Director overseeing the federal grant for review and final approval. The Director shall be one of the approvers within the approval chain of federal grant funds the Director oversees. The Director shall be responsible for reviewing and utilizing actual expenditure reports to complete the annual reports, or any other reports, prior to another documented review by the Treasurer or CFO. All documentation related to the reports shall be maintained for future audit purposes. Anticipated Completion Date: April 2023.
FINDING 2022-015 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding INDIANA STATE BOARD OF ACCOUNTS 70 Description of Corrective Action Plan: The Capital Asset Ledger updated in June 2022 is be...
FINDING 2022-015 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding INDIANA STATE BOARD OF ACCOUNTS 70 Description of Corrective Action Plan: The Capital Asset Ledger updated in June 2022 is being updated and will remain up-to-date with categorization of assets to identify those assets purchased in part or in whole by federal funds. The updated capital asset ledger shall include a description, serial/id number, source of funds (federal award #) and percentage of total, cost, date, location, etc. In June of each year, this update will be completed and documented by the Treasurer and CFO. Anticipated Completion Date: June 2023.
FINDING 2022-009 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Grants/Programs will receive and review all expenditure requests from...
FINDING 2022-009 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Grants/Programs will receive and review all expenditure requests from the local, private school from the Equitable Share portion of grants to ensure INDIANA STATE BOARD OF ACCOUNTS 68 the expenditure is for allowable activities and only if that occurs will it then be processed by the business office. The Director?s approval shall be documented prior to paying the invoice. In addition, the Director will review on a monthly basis all expenditure and revenue details and document that review and any notes confirming accuracy or addressing needs for correction as well as documenting the approved expenditures on the comprehensive checklist. Anticipated Completion Date: May 2023
FINDING 2022-008 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Quarterly reviews of parental involvement will be included in the quarterly grant rev...
FINDING 2022-008 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Quarterly reviews of parental involvement will be included in the quarterly grant reviews with the Director of Grants/Programs and the CFO. The Director will also be in engaged in IDOE provided trainings such as TitleCon, and understands the parental involvement requirements needing to be met and will monitor accordingly. In addition, the monthly reports of all revenue and expenditures shall include tracking of specific spending requirements, such as parental involvement spending. Finally, the comprehensive checklist that will be implemented will include the earmarking requirements and status. Anticipated Completion Date: May 2023
FINDING 2022-007 Contact Person Responsible for Corrective Action: Kristin Nass Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In addition to on-going training and support of the Director of Grants/Programs who ove...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Kristin Nass Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In addition to on-going training and support of the Director of Grants/Programs who oversees Title I, a comprehensive checklist which includes required documentation and actions (including the verified data from non-pub school) is being developed and will be implemented in the spring of 2023. Checklist completion and reviewed data will be signed off by the CFO. Anticipated Completion Date: May 2023
FINDING 2022-006 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 67 Description of Corrective Action Plan: Additional training related to grant budgets enter...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 67 Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the financial software will occur, as will the new practice of having the program directors initiating monthly reimbursement requests informed by the accurate reports from the software (ledger), with documented review by the Treasurer or CFO. Additional training over the reporting requirements is taking place with the Treasurer, CFO and Directors overseeing federal funds provide accurate reporting. Anticipated Completion Date: June 2023
2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to ...
2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Organization will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Matt Morris, Chief Finance & Operations Officer Anticipated Completion Date: June 30, 2023
FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, inc...
FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, including the Director of Special Education in the area of IDEA Matching, Level of Effort, and Earmarking/MOE requirements with follow-up collaboration with the CFO. Additional training and implementation of controls to verify compliance internally is being developed and will include a monthly and quarterly checklist that requires documentation at the time of the review and it shall also remain on file for inspection during a future audit. This comprehensive checklist includes items beyond those addressed in this written plan and has also been referenced within other actions of this plan. Anticipated Completion Date: June 2023
FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food an...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food and/or supplies, at least one invoice per month from a vendor/cooperative will be reviewed by the Director of Food Services and compared to the approved price lists. A copy of those documents shall be made and shall include any notes/markings made as a part of the review. If discrepancies are identified, the Director of Food Services will communicate the need for correction to the vendor/cooperative and the district Treasurer and CFO. In addition, another invoice will be pulled and reviewed using the same process, continuing until a subsequent invoice is determined to have no discrepancies when compared to the approved price lists. Documentation showing evidence of these reviews will be filed appropriately by the Director of Food Services for easy access throughout the year and for examination during audits. Anticipated Completion Date: May 2023
Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff ...
Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff turnover consistent processes were not followed. Newer Housing Authority occupancy staff will receive further training on tenant file requirements as well as implementing quality control. Responsible Official: Kimberly Hoffman, Executive Director Timeline and Estimated Completion: June 30, 2023
FINDING 2022-004 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any construction contracts in excess of ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Joanna Trueblood Contact Phone Number: 812-967-3926 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any construction contracts in excess of $2,000, which are financed by federal assistance funds, pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. The Corporation will require aforementioned vendors to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work is performed. Anticipated Completion Date: Effective Immediately
Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #10.555 and #10.553. Response: The Board will implement the following corrective action plan: 1. The Board will use an ...
Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #10.555 and #10.553. Response: The Board will implement the following corrective action plan: 1. The Board will use an approved procurement method for these services. 2. The Board will determine if services are provided in this area by other vendors. 3. If other vendors are available, the Board will distribute and advertise request for bids for these services. Anticipated Completion Date: 09-30-2023
Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.425C, #84.425D and #84.425U. Response: The Board will implement the following corrective action plan: 1. The Board w...
Finding: Expenditures for certain services exceeding the simplified acquisition threshold were made, and an approved procurement method was not utilized within Assistance Listing #84.425C, #84.425D and #84.425U. Response: The Board will implement the following corrective action plan: 1. The Board will use an approved procurement method for these services. 2. The Board will determine if services are provided in this area by other vendors. 3. If other vendors are available, the Board will distribute and advertise request for bids for these services. Anticipated Completion Date: 09-30-2023
Finding 83097 (2022-001)
Significant Deficiency 2022
Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-00...
Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-0012, B20-UC-24-0012, B- 21-UC- 24-0012 Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Prior Year Finding: No Criteria: Compliance: Per the Federal Funding Accountability Transparency Act (FFATA), prime(direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Sub awardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $30,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 2 Howard County Government, Calvin Ball County Executive www.howardcountymd.gov 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. ?? 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The County did not accurately report required subaward information to FSRS for firsttier subawards of $30,000 or more. Questioned Costs: None Cause: The County?s policies and procedures were not sufficient to ensure that the required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Effect: Subawards were not reported in FSRS in accordance with FFATA requirements. Recommendation: We further recommend the County to develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Views of Responsible Officials: The County agrees with the finding and recommendation. The staff of the Howard County Department of Housing & Community Development (DHCD) will implement a process to ensure that FSRS reporting is completed no later than the end of the month following the month a sub award agreement has been executed. Action taken in response to the finding: DHCD obligates subawards on the date a grant agreement has been fully executed with a subrecipient. To ensure that the required subaward information is reported to FSRS accurately and in a timely manner, an internal process has been established where the FSRS reporting will be completed on or about the same time as the fully executed grant agreement is received. The DHCD Home Program Specialist will be responsible for submitting the FFATA report in FSRS. Name of contact person (s) responsible for the corrective action plan: Maggie Carnegie/ Elizabeth Meadows ? Howard County Department of Housing & Community Development Planned completion date for the corrective action plan: June 30, 2023
2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A...
2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A non-federal grant recipient should set reasonable budgets for programs to minimize incentives to miscode expenses. The recipient should compare budgeted and actual allowable costs and investigate variances where applicable. Condition: While the Organization created a budget for overall activities, they did not input the budget into their accounting system or create an outside tool to track actual grant expenditures with the budget. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a budget to actual reporting process. Responsibility for Corrective Action: Christina Vetromile, Business Manager Anticipated Completion Date: Summer 2023
SD 2022-005 Support for Matching Recommendation: Sources of and detail support for matching funds should be obtained prior to payment of subrecipient requests for reimbursement. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The FY 20...
SD 2022-005 Support for Matching Recommendation: Sources of and detail support for matching funds should be obtained prior to payment of subrecipient requests for reimbursement. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The FY 20-21 Audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. We require match documentation to be provided upfront during the competitive RFP. We detailed in each sub-recipient contract the Match requirements that ensure compliance with 24 CFR 576.201 and 2 CFR 200.303. We have added a match reporting requirement to the invoicing process that requires proof of Match monthly. These sub-recipient contracts went into effect July 1, 2022 making the implementation of the recommended change effective outside of the fiscal year in review. This finding will be cleared in our next audit. RESPONSIBLE PARTY - AMBER CARROLL
MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be d...
MW 2022-004 Review of Reimbursement Requests and Expenses Recommendation: Review of reimbursement requests and monthly expense submissions should be documented and ensure the completeness and accuracy of the submission. Review of individual payroll and non-payroll expense allowability should be documented. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. We have already implemented the recommended process for the review of reimbursement requests and monthly expense submissions. These are documented to ensure the completeness and accuracy of the submission. We also implemented the documentation of the review of individual payroll and non-payroll expense allowability. The fiscal year 20-21 audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. RESPONSIBLE PARTY - AMBER CARROLL
Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 s...
Finding 2022-002 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN 24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in expenses in the Period 3 submission being inaccurately reported and overstated by $3,073,785. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over complianc...
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $113 to the reserve for replacements account during the fiscal year ended December 31, 2023. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 31, 2023
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