Corrective Action Plans

Finding 204841 (2022-003)

Material Weakness 2022

WA

Questioned Costs Eligibility Material Weakness § 200.302

We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process a...

We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process and procedures for obtaining signatures from clients receiving gift cards and other forms of direct assistance, including non-financial assistance as well as rent and utility assistance, to ensure that amounts received, and dates received are attested by clients via signature or via an acceptable alternative electronic attestation.

View Audit 174174 Questioned Costs: $1

Finding 204830 (2022-006)

Material Weakness 2022

City of Clinton

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit find...

Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.

View Audit 174148

Finding 204829 (2022-005)

Material Weakness 2022

City of Clinton

MN

Procurement, Suspension & Debarment Material Weakness

Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City approve a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of Disagreement with Audit ...

Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City approve a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The City will approve a federal procurement policy and implement controls to ensure it is being followed. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.

View Audit 174148

Finding 195002 (2022-004)

Material Weakness 2022

South Dakota Health Care Coalition

SD

Matching / Level of Effort / Earmarking Material Weakness § 200.303

Finding: 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Earmarking Finding Summary: No independent secondary level of review or approval is p...

Finding: 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Earmarking Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, no ongoing analysis is completed over comparison of actual expenditures to earmarked expenditures Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC is working with its accounting firm to synchronize line-item coding to better ensure that expenditures are correctly coded and do not exceed maximums per line items outlined in grant contracts. The budget to actual grant expenditure comparisons will be provided to the SDHCC treasurer for review and comparison to the grant earmarking maximums. Anticipated Completion Date This is projected to be completed prior to Friday 4/28/23.

View Audit 178651

Finding 194999 (2022-001)

Material Weakness 2022

South Dakota Health Care Coalition

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.

View Audit 178651

Finding 194988 (2022-003)

Material Weakness 2022

Southwestern Consolidated School District of Shelby County

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.

View Audit 178570 Questioned Costs: $1

Finding 194963 (2022-002)

Material Weakness 2022

Northern Indiana Workforce Board, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.

View Audit 178568 Questioned Costs: $1

Finding 194958 (2022-001)

None 2022

Jicarilla Apache Housing Authority

NM

Subrecipient Monitoring Material Weakness Reporting

Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses ...

Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the finding noted in the Jicarilla Apache Housing Authority's Single Audit reporting package for the year ending December 31, 2022. Management Response and Corrective Action Plan Finding 2022-001 Reporting and Close Out - Material Weakness in Internal Controls over Compliance Management's Response JAHA's response to the finding is that the US Treasury did not have anything in place for returning the unspent funds in December 2022. The US Treasury sent an email on August 28, 2023 stating that an email will be sent to give us instruction on how to set up an account and transfer back the monies to the US Treasury. JAHA will set up the account with the US Treasury and will transfer the unspent monies back to the US Treasury by October 31, 2023. JAHA will also update the FINAL ERA Report by November 30, 2023 and will revised the 425 Report for the ERA US Treasury funding. Anticipated Completion Date Date of completion will be November 30, 2023 Responsible Party Melanie Manwell - Executive Director Judy Redwine - Finance Manager Respectfully, Melanie Manwell Executive Director

View Audit 178564

Finding 194829 (2022-001)

Material Weakness 2022

Miles College

AL

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College d...

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? (a) The College has developed a standard operating procedure to ensure Satisfactory Academic Progress is performed in compliance with the Department of Education Title IV guidelines before awarding Federal financial assistance to students. (b) The College is in the process of implementing a new ERP system that will make the readability of financial aid award letters and statements on the student's account much easier and archive in system data for better record retrieval.

View Audit 178614 Questioned Costs: $1

Finding 194806 (2022-002)

Material Weakness 2022

Southwestern Christian College

TX

Questioned Costs Student Financial Aid Material Weakness

Finding 2022-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (material weakness): b) Two (2) out of 20 students tested had missing official transcripts with a questioned cost of $8,511. c) The College was unable to provide the enrollment histor...

Finding 2022-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (material weakness): b) Two (2) out of 20 students tested had missing official transcripts with a questioned cost of $8,511. c) The College was unable to provide the enrollment history for withdrawals whether part-time or full-time to determine whether funds have to be returned. Recommendation - The College should implement corrective actions to ensure that the abovefindings are resolved and will not recur in future periods." Corrective Action - Management will implement procedures to ensure Federal Wark-Study students' files are reviewed and ensure that student files are properly completed and maintained, including inclusion of identification cards, official transcripts, and enrollment histories.

View Audit 178560 Questioned Costs: $1

Finding 179165 (2022-003)

Material Weakness 2022

Golden Thread Housing, Inc.

IA

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding 2022-003 Replacement Reserves Management agrees with this finding. Because of an cash flow issues this past year before the increase in rents took effect, the replacement reserve was not being fully funded. I have now transferred the shortfall amount of $5544.00. The proof of tha...

Finding 2022-003 Replacement Reserves Management agrees with this finding. Because of an cash flow issues this past year before the increase in rents took effect, the replacement reserve was not being fully funded. I have now transferred the shortfall amount of $5544.00. The proof of that transfer is included with this response. We plan to deposit the correct amount of $1500.00 each month in the replacement reserve in the future.

View Audit 176633

Finding 178792 (2022-001)

Material Weakness 2022

Riverview Apartments Senior Housing

MN

Subrecipient Monitoring Eligibility Material Weakness

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temp...

2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.

View Audit 176793

Finding 178568 (2022-001)

Material Weakness 2022

Pennington County Housing and Redevelopment Commission

SD

HUD Housing Programs Subrecipient Monitoring Material Weakness

Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identifi...

Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identified that the Commission did not reinspect units with failed inspections within 30 calendar days. In addition, the Commission did not abate Housing Assistance Payments (HAP) timely. Criteria: Re-inspections should be performed by an inspector within 30 calendar days of the initial failed inspection. HAP should be abated in instances where the owner or family failed to correct the HQS deficiencies within the required timeframe Repeat of Prior Year Finding: No Auditor?s Recommendation: The Commission should provide training for the inspector on Housing Quality Standards, the timeframes for correcting cited deficiencies, and logging the information within the compliance software. We recommend the Commission implement a system to ensure re-inspections are scheduled within 30 calendar days following a failed inspection. In addition, we recommend establishing a process for monitoring when HQS deficiencies are not corrected and when the Commission should abate HAP or terminate the HAP contract. Management?s Response: In completing the first SEMAP certification following the start of the COVID-19 pandemic, it was recognized that there was a slight deficiency in the overall compliance requirements concerning Housing Quality Standards (HQS). This deficiency was attributed to the following three factors: 1. There was an increase in the volume of HQS inspections completed during the fiscal year. We were catching up following COVID-19. 2. The sole housing authority?s inspector was inexperienced and untrained. Specifically, he was only hired in February 2021 to complete HQS inspections following the retirement of a long-term employee. 3. The HQS process did not receive the required supervision to maintain compliance. To correct the deficiency with HQS, the Commission addressed the underlying factors which led to the deficiency: 1. A level of normalization has been achieved in units needing HQS inspections following December 2021. 2. The inspector has received formal training from a reputable third-party vendor on the requirements of the HQS process. 3. Supervision of the Section 8 Program has been changed in February 2022, and systems and reports have been put in place to better monitor the program including HQS.

View Audit 176716

Finding 178415 (2022-002)

Material Weakness 2022

Kettering Health Network

OH

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

Finding 2022-002 A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF Program), Assistance Listing No. 93.498 (PR...

Finding 2022-002 A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF Program), Assistance Listing No. 93.498 (PRF Program) Federal Agency: U.S. Department of Health and Human Services Pass-Through Award Period: January 1, 2021 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the findings as reported. The Network is committed to ensuring internal controls are implemented to ensure compliance with Section 200.303 of the Uniform Guidance. The following steps have been implemented Spring 2023: 1. Design and implement controls over compliance to ensure terms and conditions are adhered to, including retaining proper documentation to support the effectiveness of the controls. 2. Utilize Internal Audit to perform testing on the PRF program 3. Established procedures for Internal Audit to test quarterly reporting related to the Health and Human Services (HHS) portal as it relates to Provider Relief Funds. After, Internal Audit?s testing of the data, Executive Director of Finance and Executive Director of Internal Audit will review the information with the Executive Director of Decision Support and Reimbursement prior to finalizing the quarterly reporting in the HHS portal.

View Audit 176613

Finding 178414 (2022-001)

Material Weakness 2022

Kettering Health Network

OH

Allowable Costs / Cost Principles Special Tests & Provisions Cash Management

Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testin...

Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing Treatment, and Vaccine Administration for the Uninsured, Assistance Listing No. 93.461 (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Pass-Through Award Period: January 1, 2022 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the finding as reported. It is noteworthy that the COVID-19 Uninsured Program (the Program) ceases to accept claims for testing and treatment effective March 22, 2022. Claims for vaccinations were no longer accepted after April 5, 2022. Should HRSA funding be re-instated, the Network is committed to ensure proper internal controls over compliance are established to fully comply with the Program?s set terms and conditions.

View Audit 176613

Finding 115118 (2022-001)

Material Weakness 2022

Salina Health Education Foundation

KS

Material Weakness

Finding 2022-001 Material Weakness U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Assistance Listing No. 93.244 Health Center Program Cluster Recommendations We recommend that SHEF contact HRSA to inform HRSA of the matter, and that the promissory note be modified to remove the property at 651 E. Pre...

Finding 2022-001 Material Weakness U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Assistance Listing No. 93.244 Health Center Program Cluster Recommendations We recommend that SHEF contact HRSA to inform HRSA of the matter, and that the promissory note be modified to remove the property at 651 E. Prescott, Salina, Kansas, as collateral. in addition, we recommend that management develop and implement a procedure to review any property liens or other restrictions when property is considered for collateral. View of Responsible Officials Once SHEF learned of this matter, the CFO took immediate action to notify HRSA and make arrangements with the financial institution to remove the property at 651 E. Prescott, Salina, Kansas, as collateral on the promissory note. Management will develop and implement a procedure to review any property liens or other restrictions when property is considered for collateral.

View Audit 87357

Finding 110202 (2022-001)

None 2022

Vanderbilt University

TN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.516

As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disburs...

As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disbursement of funds) but have not yet received the required financial aid notification letter. This process will be executed on a weekly basis. Vanderbilt University expects to have this process in place by November 2022. For follow-up questions and information, please contact Brent Tener, Executive Director of Student Financial Aid and Scholarships at Vanderbilt University.

View Audit 96781

Finding 98110 (2022-002)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Material Weakness Reporting Internal Control / Segregation of Duties

2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are corr...

2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in future reporting periods.

View Audit 91801

Finding 98109 (2022-001)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in a future reporting period.

View Audit 91801 Questioned Costs: $1

Finding 94095 (2022-003)

Material Weakness 2022

Clarion-Limestone Area School District

PA

Material Weakness

2022-003 Education Stabilization Fund, CFDA No 84.425 Contact Person: Colette Vickers, Business Manager Material Weakness: As discussed in Finding 2022-001, a control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the ...

2022-003 Education Stabilization Fund, CFDA No 84.425 Contact Person: Colette Vickers, Business Manager Material Weakness: As discussed in Finding 2022-001, a control system to ensure adequate safeguards to prevent loss, damage, or theft of property is required by the Uniform Guidance. As the personnel of the District changed, the controls in place and policies were not being followed due to a lack of staff and adequate training. This situation has been corrected by bringing in outside consultants to formalize policies and procedures and provide additional training. Action: The District has hired outside consultants to assist with formalizing policies and procedures to implement internal controls. Reference action under 2022-001. Date for Completion: June 30, 2023

View Audit 86360

Finding 90879 (2022-002)

Material Weakness 2022

Presentation College

SD

Questioned Costs Student Financial Aid Eligibility

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted...

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted: ? 2 of 60 students were not awarded the correct amount of Pell. Both students were under awarded for the Summer 2022 semester. ? 6 of 60 students were not awarded the correct amount of subsidized loans. 4 students were under awarded subsidized loans based on being packaged as the wrong year in school; 1 student was not given full amount of loan agreed to on packaging; and 1 student was over awarded subsidized loans as the student did not have financial need. ? 4 of 60 students were not awarded the correct amount of unsubsidized loans. 3 of the students were under awarded unsubsidized loans based on being packaged as the wrong year in school. 1 student was awarded an unsubsidized loan which was not credited to student account but was reported in the COD system. ? 1 of 60 students received subsidized/unsubsidized loans exceeding the aggregate limit. Student was over awarded subsidized loans in the 2021 fiscal year, and this was not properly corrected before 2022 aid was reported. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: As described in management?s response to the prior finding, transition in the Financial Aid Office, combined with insufficient training for new staff and adequate support from external resources, contributed to a high error rate in calculation of the proper amount of aid for Pell, unsubsidized loans and subsidized loans. In response, management has redoubled efforts to improve the review of award calculations and intends to engage external resources to review award calculations for FY23. Anticipated Completion Date: The Financial Aid Office has made necessary corrections in all student accounts. Further, the Office has emphasized correct calculations of awards for both the Fall and Spring 2023 semester. Training has improved during the current fiscal year. External resources will be engaged within the next several weeks to further review the award process; proper calculation of drawdown and return of Title IV funds, and proper conduct of internal control processes including adequate monthly reconciliations of student accounts and Title IV drawdowns.

View Audit 79889 Questioned Costs: $1

Finding 88052 (2022-002)

Material Weakness 2022

Mercy Retirement and Care Center

CA

Eligibility Internal Control / Segregation of Duties Special Tests & Provisions

Finding Number 2022-002 Internal controls over distributions of USDA Foods to recipients (Material Weakness) Response and Corrective Action Plan: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce com...

Finding Number 2022-002 Internal controls over distributions of USDA Foods to recipients (Material Weakness) Response and Corrective Action Plan: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce compliance. However, effective immediately, processes will be put in place to ensure all food recipients register on Link2Feed as required. Responsible Person: Janice Roberts, Program Director, under the oversight of John Cruz, Mercy Executive Director. Estimated Completion Date: November 30, 2022

View Audit 75713

Finding 88051 (2022-001)

Material Weakness 2022

Mercy Retirement and Care Center

CA

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions

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

View Audit 75713

Finding 88042 (2022-003)

Material Weakness 2022

Rio Housing Association, Inc. /covenant Place 075-Ee045

WI

Internal Control / Segregation of Duties Eligibility Material Weakness

2022-003 Segregation of Duties Supportive Housing for the Elderly ? Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement...

2022-003 Segregation of Duties Supportive Housing for the Elderly ? Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board of directors will continue to closely monitor the financial operations of the Project. Name(s) of the contact person(s) responsible for corrective action: Mary Gilberts, Management Agent Planned completion date for corrective action plan: June 2023 If the Housing and Urban Development has questions regarding this plan, please call Mary Gilberts at 608-838-4000

View Audit 78103

Finding 84725 (2022-016)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-016 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.

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