Corrective Action Plans

Finding 58547 (2022-003)

Material Weakness 2022

SD

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

2022-003 Payroll (Material Weakness) New Finding This Year Recommendation: Management should restrict payroll module access to those with a logical need for such access. Action Taken: St. Francis Indian School has checks and balances in place when changes need to be made in the payroll module. The o...

2022-003 Payroll (Material Weakness) New Finding This Year Recommendation: Management should restrict payroll module access to those with a logical need for such access. Action Taken: St. Francis Indian School has checks and balances in place when changes need to be made in the payroll module. The only employees who have access are those who need to input data and make changes such as Human Resources and of course Payroll.

View Audit 55377

Finding 58546 (2022-002)

Material Weakness 2022

Sicangu Oyate Ho, INC

SD

Subrecipient Monitoring Reporting Material Weakness

2022-002 Missing Personnel Files (Material Weakness) New Finding This Year Recommendation: Recommend adhering to adopted policies regarding the retention of personnel files. Action Taken: Due to the absence of the HR Generalist who was involved in a motorcycle accident in the midst of putting togeth...

2022-002 Missing Personnel Files (Material Weakness) New Finding This Year Recommendation: Recommend adhering to adopted policies regarding the retention of personnel files. Action Taken: Due to the absence of the HR Generalist who was involved in a motorcycle accident in the midst of putting together all personnel files as recommended by the BIA records review, there were documents that were not filed immediately. We have created a checklist to ensure all files are complete and all documents filed in a timely manner. In 2020 when the building was undergoing renovation many of the personnel files were placed in storage and upon arrival of the new management team we had to recover and replace many missing documents. Thus creating a checklist to ensure each personnel file is complete.

View Audit 55377

Finding 58526 (2022-002)

Material Weakness 2022

Fort Dodge Housing Agency

IA

Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs

View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding. The Agency has reviewed, assessed, and will follow the current Agency Financial Administration Policy.

View Audit 54138

Finding 58481 (2022-001)

Material Weakness 2022

Municipality of Skagway

AK

Questioned Costs Special Tests & Provisions Material Weakness

Finding 2022-001 ? Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Issue: A missing application from the audit sample was shredded in error before being scanned into the patient?s Electronic H...

Finding 2022-001 ? Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Issue: A missing application from the audit sample was shredded in error before being scanned into the patient?s Electronic Health Records (EHR) chart, resulting in a documentation gap. Objective: To prevent the recurrence of missing sliding fee applications by implementing a revised process that ensures all applications are properly documented and stored in the Electronic Health Records (EHR) system. Corrective Action Plan: Reception staff will continue to manage applications and supporting documentation, but once an application is complete and scanned to the patient?s chart, it will be stamped ?SCANNED? and passed to the Accounts and Benefits Specialist (ABS). The ABS will verify that the packet has been added to the patient?s EHR chart and the correct slide is placed on the account. Only application packets that are stamped ?SCANNED? will be shredded by the ABS. If the packet is not stamped, another review will be done by ABS to ensure a complete record in EHR prior to shredding. All incomplete applications will continue to be kept in a physical file by reception staff with date stamps and notes of what documentation is missing. Once an application is complete it will follow the steps outlined above. Expected Completion Date: Fiscal Year 2023

View Audit 54032 Questioned Costs: $1

Finding 58478 (2022-001)

Material Weakness 2022

Elbert County, Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2022-001: Material Weakness, Internal Control Over Compliance and Compliance Person(s) Responsible: Tiffany Hermes, Finance Manager Anticipated Completion Date: 9/30/2023 Corrective Action Plan: The County has taken steps to restructure and increase the in-house capabilities of the finan...

Finding 2022-001: Material Weakness, Internal Control Over Compliance and Compliance Person(s) Responsible: Tiffany Hermes, Finance Manager Anticipated Completion Date: 9/30/2023 Corrective Action Plan: The County has taken steps to restructure and increase the in-house capabilities of the finance department and overall County management. Several hiring actions have occurred, and the finance department is now full. ? There are steps in place now pertaining to internal controls which include having two employees with access to federal reports and submission capability. ? Upon an employee leaving, a structure will be in place to passalong the access to the correct position for future reporting.

View Audit 56078

Finding 58453 (2022-003)

Material Weakness 2022

North Spencer County School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gerri Ford Contact Phone Number: 812-937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will prepare the annual reports and ensure the amounts agree t...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gerri Ford Contact Phone Number: 812-937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will prepare the annual reports and ensure the amounts agree to the accounting records. The annual reports prepared by the Corporation Treasurer will be provided to the Director of Learning who oversees the Elementary and Secondary School Emergency Relief (ESSER) grant to review and approve the amounts reported are accurate. After review and approval from the Director of Learning, the annual reports will be submitted by the Corporation Treasurer. Anticipated Completion Date: May 2023

View Audit 54408

Finding 58422 (2022-002)

Material Weakness 2022

Fresno County Fire Protection District

CA

Subrecipient Monitoring Material Weakness Reporting

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal contr...

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal controls over Reporting and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? The District will develop and implement a more robust system for the preparation and submission of reporting. ? The District will include monitoring of all award contracts for reporting and other compliance conditions. Projected Implementation Date: May 1, 2023

View Audit 55903

Finding 58421 (2022-001)

Material Weakness 2022

Fresno County Fire Protection District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal...

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal controls over compliance with Activities Allowable and Allowable Cost and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? Specifically related to future Coronavirus State Local Fiscal Recovery Funds (SLFR), The District will improve the method for tracking COVID-19 related emergency calls. ? The District will provide the appropriate training for all staff involved in the administration of federal awards to become knowledgeable of the District?s internal control processes related to federal awards. Projected Implementation Date: July 1, 2023

View Audit 55903 Questioned Costs: $1

Finding 58404 (2022-003)

Material Weakness 2022

Housing Authority of the City of Cheyenne

WY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-002 The Authority agrees with this finding ? As the Authority transitioned housing/accounting software and staff during the year, the procedures for reviewing and approving journal entries was not documented as it had been in the past. Various journal entries were not reviewed and appr...

Finding 2022-002 The Authority agrees with this finding ? As the Authority transitioned housing/accounting software and staff during the year, the procedures for reviewing and approving journal entries was not documented as it had been in the past. Various journal entries were not reviewed and approved by someone other than the preparer. o As of April 1, 2022, all journal entries are reviewed by both the Director of Accounting and Lead Staff Accountant. Part of the previous process included a listing of all journal entries for the month and a sign off sticker that was placed in the monthly journal entry book. We have located a similar report in the current operating system and returned to our previous process of review. Section III ? Federal Awards findings Finding 2022-003 The Authority agrees with this finding. ? The Authority utilized its HCV HUD Cares Act funding to pay for its annual software and support that covered the period of July 1, 2021 to June 30, 2022. As a result, one half of this expense for the period after December 31, 2021 and is not an allowable expense for HUD Cares Act grant. o Effective immediately, specialty funding that has a deadline will not be used on invoices that are considered prepaid. If funding is directly related to an invoice that would be considered a prepaid, and the period of performance extends beyond the funding deadline, a detailed analysis will be completed to ensure proper utilization of finding.

View Audit 53864 Questioned Costs: $1

Finding 58397 (2022-001)

Significant Deficiency 2022

Weiser Valley Hospital District Dba Weiser Memorial Hospital

ID

Procurement, Suspension & Debarment Material Weakness Significant Deficiency

2022-001 Policies and Procedures for Federal Awards Corrective action planned: We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization. Anticipated completi...

2022-001 Policies and Procedures for Federal Awards Corrective action planned: We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization. Anticipated completion date: December 16, 2022 Contact person responsible for corrective action: Pamela Stampfli, CFO

View Audit 54777

Finding 58246 (2022-001)

Material Weakness 2022

Child Care Links Association

KS

Internal Control / Segregation of Duties Material Weakness

FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Segregation of duties- Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. ...

FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Segregation of duties- Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Board of Directors should remain involved in the financial affairs of the Organization with oversight and independent review of internal control functions. Action Taken: We agree the size of the Organization prohibits hiring additional personnel. Duties have been segregated where possible. The Board of Directors is involved where possible.

View Audit 54938

Finding 58239 (2022-001)

Material Weakness 2022

Selah School District No. 119

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide...

The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide schools) for all certificated staff. The District has also maintained a consistent approach for time and effort for classified staff using timesheets as the time and effort record. When a classified staff member is working under multiple cost objectives, the split of time is documented on the timesheet using program codes. The District has not included the federal program name or number on the timesheet if the staff member is fully funded by one federal program. The District?s position is that if a para-educator is assigned to a special education classroom working with special needs students for a full day, the program name or number would not be necessary on the time and effort record. The assignment is clearly in a special education classroom. This process has been used for several years without audit exception. The District level certificated staff fully funded by Title I were overlooked this past year for semi annual certifications as they were added at the district level that year. The focus has always been on school level funded staff as district level staffing did not exist within the Title I program. Corrective Action: Since that time, most of these positions have been eliminated, but the District has already implemented semi-annual certifications for the existing staff member at the district level who is fully funded by the Title I program and will do so for any other positions added in the future. Corrective Action: The District will also ensure moving forward that all classified timesheets include a program number (or name) for employees fully funded by one federal program. Staff working under multiple cost objectives had timesheets that were in compliance with time and effort requirements including program codes and time for each recorded on the timesheets. A similar record will continue to serve as the time and effort record for classified staff working in one or more federal programs. A full analysis of the Frontline online timesheets (implemented the current 2022-23 school year) will be performed and adjustments made to ensure full compliance with federal time and effort requirements.

View Audit 56142

Finding 58226 (2022-002)

Material Weakness 2022

United Church Homes, Inc. and Affiliates

OH

Reporting Subrecipient Monitoring Material Weakness

Finding Number: 2022-002 Condition: The lost revenue methodologies reported in the Period 3 and Period 4 portal submissions were incorrect, as the report said the Organization used actual to actual (option i); however, an alternative method under option iii was actually utilized when calculating los...

Finding Number: 2022-002 Condition: The lost revenue methodologies reported in the Period 3 and Period 4 portal submissions were incorrect, as the report said the Organization used actual to actual (option i); however, an alternative method under option iii was actually utilized when calculating lost revenue. Planned Corrective Action: Controls are now in place to ensure proper levels of review are implemented for federal program report submissions. Contact person responsible for corrective action: John Renner, CFO Anticipated Completion Date: 9/30/2022

View Audit 54024

Finding 58136 (2022-001)

Material Weakness 2022

Southwest Michigan Land Conservancy, Inc.

MI

Procurement, Suspension & Debarment Material Weakness Reporting

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Correct...

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Corrective Action ? Nicole Speedy, the Operation Director, on behalf of the organization will implement procedures to ensure journal entries related to investment fees, asset addition/disposal, and grant receivables are prepared and recorded prior to the start of the annual audit. Nicole Speedy, the Operations Director, will be responsible for all corrective actions and it is anticipated this will be completed with the audit of fiscal year ending September 30, 2023.

View Audit 53645

Finding 58124 (2022-005)

Material Weakness 2022

County of San Joaquin

CA

Eligibility Material Weakness Internal Control / Segregation of Duties

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Mat...

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-06. Management?s or Department?s Response: With the 2021-2022 budget, the County allocated an additional seven Social Worker positions to assist in maintaining compliance with the redetermination backlog of cases. With the 2022-2023 budget, the County requested one additional unit of seven Social Worker positions to comply with this requirement. The County also continues to use overtime and part-time Social Workers to ensure compliance with the 12-month requirement. Views of Responsible Officials and Corrective Action: The County will continue to process the backlog of redetermination cases to comply with the 12-month requirement. Name of Responsible Person: Renee Smith, IHSS Program Manager Name of Department Contact: Renee Smith, IHSS Program Manager Projected Implementation Date: The County hired additional staff to assist with the processing of the redetermination of eligible cases.

View Audit 53495

Finding 58122 (2022-004)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Aw...

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: N/A Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-05. Management?s or Department?s Response: The County has implemented policies and procedures to ensure that all documentation required to support eligibility is properly maintained. The Eligibility Supervisor assigned to Foster Care/Adoptions Assistance will continue to review approximately 10% of all active cases when the annual Cost of Living Adjustment (COLA) is processed to ensure accuracy. Views of Responsible Officials and Corrective Action: The County continues to review all documentation required to support eligibility with the annual COLA process. Name of Responsible Person: Craig Pedrucci, Child Welfare Division Chief Name of Department Contact: Craig Pedrucci, Child Welfare Division Chief Projected Implementation Date: Reviewing active cases was implemented in 2018 and continues. The unit will continue the 10% review process.

View Audit 53495 Questioned Costs: $1

Finding 58110 (2022-011)

Material Weakness 2022

County of San Joaquin

CA

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.326

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant aw...

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-014. Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: The airport will revise the current policy to effectively ensure that the certified payroll reports are submitted timely by the contractors, subcontractors and its subs. Name of Responsible Person: Richard Sokol Name of Department Contact: Jeff Marcia Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58085 (2022-010)

Material Weakness 2022

County of San Joaquin

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instan...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-012. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has implemented policies and procedures to ensure compliance with the program?s special FFATA reporting requirements. Segregation of duties between report preparers and reviewers will be applied to the preparation and review of the FFATA reports. Evidence of documentation will be retained. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58084 (2022-009)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost ...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has corrected this Finding as of August 22, 2022. Internal controls are in place to ensure a formal review and approval process of federal expenditures. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: August 22, 2022

View Audit 53495

Finding 58083 (2022-008)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58080 (2022-001)

Material Weakness 2022

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.

View Audit 53985

Finding 58027 (2022-004)

Material Weakness 2022

Tioga Medical Center

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Heal...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Health Research Centers Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards. Responsible Individuals: Holly Bryant, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. Due to the delays in obtaining the guidance to conduct the compliance audit for the Provider Relief Funds, this finding would generally be included as part of the financial statement audit under the Government Auditing Standards. As the financial statement audit has been issued prior to the compliance being completed, this finding needed to be identified separately. Anticipated Completion Date: Ongoing

View Audit 50280

Finding 58017 (2022-001)

Material Weakness 2022

Central Valley School District No. 356

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor?s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023

View Audit 55734

Finding 58003 (2022-001)

Material Weakness 2022

Accord

MN

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer

View Audit 54396

Finding 57951 (2022-006)

Material Weakness 2022

Friendship Academy of the Arts

MN

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

2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval...

2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2023

View Audit 55197

Corrective Action Plans

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