Corrective Action Plans

Finding 367377 (2023-001)

Material Weakness 2023

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Inner Voice hired a Director of Finance with extensive experience in accounting and HR on October 16, 2023. The Director of Finance reports directly to the CFO.

View Audit 290359

Finding 367238 (2023-001)

Material Weakness 2023

Esperanza United

MN

Material Weakness Reporting § 200.512

The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We e...

The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit.

View Audit 290340

Finding 367033 (2023-001)

Material Weakness 2023

University Community Health Services, Inc. Dba Connectus Health

TN

Material Weakness Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs - Major Federal Awards Finding 2023-001 Material Weakness and Nonmaterial Noncompliance in Internal Control over application of sliding fee test. 2023-001 Recommendation: The Organization should ensure that controls and procedures are implemented to ensure...

Federal Award Findings and Questioned Costs - Major Federal Awards Finding 2023-001 Material Weakness and Nonmaterial Noncompliance in Internal Control over application of sliding fee test. 2023-001 Recommendation: The Organization should ensure that controls and procedures are implemented to ensure the sliding fee application and assessed rate is reviewed by a secondary reviewer prior to billing. Action Taken: We concur with the recommendation and will establish procedures to ensure supporting documentation substantiating all patient household income and the number of residents who reside within their household is obtained and verified before services are provided. This process will indude the following: • Additional training for appropriate staff • Individual assessment of staff accuracy for training purposes • Reassignment of SFDS application audit function • Quarterly reporting to the Board of Directors on SFDS activities Date of Completion: April 30,2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Valerie Butt, Chief Financial Officer, at 757-618-0476. Sincerely, Valerie Butt Chief Financial Officer.

View Audit 290203

Finding 366920 (2023-002)

Material Weakness 2023

Fort Dodge Housing Agency

IA

Cash Management Material Weakness Internal Control / Segregation of Duties

View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has done the following to correct the: • The Agency created a written procedure. This procedure requires that the Finance Director draw down funding in LOCCS for capital projects and tha...

View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has done the following to correct the: • The Agency created a written procedure. This procedure requires that the Finance Director draw down funding in LOCCS for capital projects and that there are no more than 3 days before the funds are dispersed. The Executive Director will verify funds are being drawn down and expended according to the written procedure. This procedure took effect on January 29, 2024 after board approval.

View Audit 290095

Finding 366810 (2023-001)

Material Weakness 2023

Stanly County Board of Education

NC

Internal Control / Segregation of Duties Cash Management Material Weakness

Name of Contact Person: Terry Dudney, Chief Finance Officer Corrective Action Plan: Management will return the excess funds received and implement controls and procedures to ensure that federal funds are expended in a timely manner. Proposed Completion Date: As soon as possible.

View Audit 289852

Finding 366792 (2023-004)

Material Weakness 2023

School District of Stratford

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/T...

2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: Lauren Lucius will prepare the ESSER claim and either Tonya Gebert or Rodney Huther will approve the claim before it is submitted. Name of the Contact Person Responsible for Corrective Action: Lauren Lucius Planned Completion Date for Corrective Action Plan: December 15, 2023

View Audit 289834

Finding 366763 (2023-004)

Material Weakness 2023

Shawnee State University

OH

Student Financial Aid Material Weakness Reporting

Condition: The University did not timely notify student or parent within 30 days of crediting the student’s account with FDL. Planned Corrective Action: When posting direct loans to the student’s account, we add a touchpoint to the student’s record. This automatically sends an email to the student. ...

Condition: The University did not timely notify student or parent within 30 days of crediting the student’s account with FDL. Planned Corrective Action: When posting direct loans to the student’s account, we add a touchpoint to the student’s record. This automatically sends an email to the student. We will mail a notification to the parent in the case of a Parent PLUS loan. Contact person responsible for corrective action: Nicole Neal Anticipated Completion Date: 11/01/2023

View Audit 289758

Finding 366761 (2023-003)

Material Weakness 2023

Shawnee State University

OH

Student Financial Aid Material Weakness Reporting

Condition: Shawnee State University did not report student status changes timely and accurately for certain students who withdrew during the year. Planned Corrective Action: Shawnee State University will perform a comprehensive review of reporting procedures (including review of reporting process, p...

Condition: Shawnee State University did not report student status changes timely and accurately for certain students who withdrew during the year. Planned Corrective Action: Shawnee State University will perform a comprehensive review of reporting procedures (including review of reporting process, personnel responsibilities, system modifications) and make revisions to workflow to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: James Farmer, Chief Enrollment Officer and Greg Ballengee, Chief Financial Officer Anticipated Completion Date: 12/31/2023

View Audit 289758

Finding 366759 (2023-002)

Material Weakness 2023

Shawnee State University

OH

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Condition: The University did not return Title IV funds to the Department of Education within the required time frame for certain students who required a return of funds, and it did not initially identify all students who required a return of Title IV funds. Planned Corrective Action: Shawnee State ...

Condition: The University did not return Title IV funds to the Department of Education within the required time frame for certain students who required a return of funds, and it did not initially identify all students who required a return of Title IV funds. Planned Corrective Action: Shawnee State University will perform a comprehensive review of financial aid procedures (including review of financial aid processing, personnel responsibilities, system modifications) and make revisions to workflow to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: James Farmer, Chief Enrollment Officer and Greg Ballengee, Chief Financial Officer Anticipated Completion Date: 12/31/2023

View Audit 289758

Finding 366725 (2023-002)

Material Weakness 2023

New Mexico Early Childhood Education and Care Department

NM

Subrecipient Monitoring Material Weakness Reporting

Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While t...

Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While the program did perform the annual SF425 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD takes this matter seriously and has been committed to addressing and correcting it in FY23. ECECD implemented guidelines in FY23 that are accessible on our intranet that mandates all sub-recipients to complete and submit a FFATA report. Current existing FFATA reports have been submitted to the ASD Grants Management Division for further transmission to the appropriate Federal Reporting Agencies. ECECD is fully committed to ensuring compliance with FFATA reporting requirements for all our contracts. Additionally, to prevent any future lapses in FFATA reporting, the Chief Financial Officer (CFO) will develop a system where any contracts with subrecipients involving thirty thousand ($30,000.00) or more will be flagged for mandatory FFATA reporting. These proactive measures will help us maintain transparency and accuracy in our reporting, and ECECD is dedicated to its successful implementation. ECECD is fully committed to strengthening our processes to ensure full compliance with FFATA reporting requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Inez Gonzales, Grants Manager; ECECD Program Managers. Planned completion date for corrective action plan: June 30, 2024

View Audit 289732

Finding 366682 (2023-001)

Material Weakness 2023

The Otis R. Bowen Center for Human Services, Inc.

IN

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

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Bowen Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period ...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Bowen Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period – Year Ended June 30, 2023 The finding from the 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS RELATED TO INTERNAL CONTROL OVER COMPLIANCE AND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE 2023-001 – Material weakness related to sliding fee discount application Recommendation: The auditor recommends that procedures and policies surrounding sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications of sliding fee discounts are done correctly. In addition, the auditor recommends that all system settings surrounding sliding fee discounts are reviewed to make sure calculations are correctly performed. Planned Corrective Action: Management concurs with the recommendation. Policies and procedures regarding sliding fees will be reviewed and modified as necessary. In addition, sliding fee calculations will be automated when possible. * * * * * * * * * * * If there are any questions regarding this plan, please contact Jay Baumgartner, Chief Financial Officer at 574-269-0550.

View Audit 289623

Finding 366663 (2023-001)

Material Weakness 2023

Northeast Oregon Housing Authority

OR

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Complia...

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of sixteen (16) units, two (2) units did not have an annual HQS inspection performed. Our sample size is statistically valid. Known Questioned Costs: $8,640 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2024.

View Audit 289581 Questioned Costs: $1

Finding 366651 (2023-001)

Material Weakness 2023

Huntingdon Area School District

PA

Material Weakness Internal Control / Segregation of Duties

Huntingdon Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 Prevailing Wage Rates Condition: The Huntingdon Area School District doe...

Huntingdon Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 Prevailing Wage Rates Condition: The Huntingdon Area School District does not have internal control procedures designed and implemented for the review of federal prevailing wage rate requirements. Views of Responsible Officials: The School District's Business Manager is the responsible official for the Education Stabilization Fund grants. The Business Manager stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of federal prevailing wage rate requirements. Person Responsible for Corrective Action Plan: Superintendent Anticipated Completion Date: April 30, 2024

View Audit 289551

Finding 11966 (2023-001)

Material Weakness 2023

Sinclair Community College

OH

Student Financial Aid Material Weakness Reporting

Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Studen...

Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Student Loan Data System by way of the National Student Clearinghouse. This will include a review of enrollment reporting processing, personnel responsibilities, system modifications, and make all necessary revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: Dr. Tina L. Hummons, Registrar, Office of Registration & Student Records Anticipated Completion Date: 12/31/2023

View Audit 15949

Finding 11924 (2023-004)

Material Weakness 2023

Perham Hospital District

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11923 (2023-003)

Material Weakness 2023

Perham Hospital District

MN

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

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budget...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted net revenues to actual net revenues. The Organization utilized net revenues for part of the calculation and then utilized gross revenues in later quarters. This inconsistency of net and gross revenues caused a miscalculation of the Organization’s total lost revenue. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. Management will enhance internal control procedures around the secondary review of the lost revenue calculation. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023

View Audit 15889

Finding 11842 (2023-002)

Material Weakness 2023

Chillicothe Isd

TX

Questioned Costs Material Weakness Reporting

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts....

Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.

View Audit 15666 Questioned Costs: $1

Finding 11708 (2023-001)

Material Weakness 2023

School District of Haveford Township

PA

HUD Housing Programs Material Weakness Reporting

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are be...

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.

View Audit 15527

Finding 11575 (2023-003)

Material Weakness 2023

Outpatient Medical Center, Inc.

LA

Allowable Costs / Cost Principles Material Weakness Reporting

2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for ...

2023-003 Reporting Corrective action planned: OMC will work with the new accounting software vendor so that financial information needed for the annual UDS report (specifically personnel related data) can be extracted based on data in the financial system. All reports used to gather information for the UDS report will be retained and filed electronically in the designated folder. Anticipated completion date: April 2024 Contact person responsible for corrective action: Kathy Barroso, Financial Consultant

View Audit 15387

Finding 11564 (2023-002)

Material Weakness 2023

Eventide

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.33

Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report w...

Finding 2023-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a resident revenue calculation error of $269,085 on the HHS special report with no impact to the actual lost revenues calculated (i.e. lost revenues reported were accurate on the HHS special report but key line items were misstated). Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will enhance internal control policies to ensure the HHS special report is supported by accurate revenue calculations. The resident revenue numbers will be updated to the correct numbers on the next HHS special report, if applicable. Anticipated Completion Date: 9/30/23

View Audit 15370

Finding 11552 (2023-004)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Eligibility HUD Housing Programs Material Weakness

The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 15369

Finding 11551 (2023-003)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs

The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.

View Audit 15369

Finding 11550 (2023-002)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Reporting Internal Control / Segregation of Duties Material Weakness

The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 15369

Finding 11549 (2023-001)

Material Weakness 2023

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 15369

Finding 11546 (2023-004)

Material Weakness 2023

Housing for the Multi-Handicapped Blind

NY

Eligibility HUD Housing Programs Material Weakness

The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 15367

Corrective Action Plans

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