Corrective Action Plans

Finding 41750 (2022-003)

Material Weakness 2022

AZ

Material Weakness Reporting Special Tests & Provisions § 200.512 § 200.520

GANADO UNIFIED SCHOOL DISTRICT NO. 20 CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FINDING 2022-003 - Late Audit Submission We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by...

GANADO UNIFIED SCHOOL DISTRICT NO. 20 CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FINDING 2022-003 - Late Audit Submission We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041, 84.425 Program Title Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Agency U.S. Department of Education CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 14 days past the March 31, 2023 deadline. CORRECTIVE ACTION PLAN The District will coordinate with the audit firm under contract to ensure that the audit report for the fiscal year ending June 30, 2023, will be submitted timely. District Contact Henrietta Keyannie, Business Manager Completion Date March 31, 2024 15

View Audit 38408

Finding 41730 (2022-003)

Material Weakness 2022

Urshan College

MO

Student Financial Aid Eligibility Material Weakness

2022-003 Eligibility ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response ...

2022-003 Eligibility ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College provide additional resources to ensure all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid reviews the funding estimate (award package) put together by the third party servicer and signs/e-signs it to document his review. Name(s) of the contact person(s) responsible for corrective action: Grant Pollard, Director of Financial Aid Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41701 (2022-002)

Material Weakness 2022

Forsyth County, North Carolina

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-002, Material Weakness - Eligibility Corrective Action Plan: Goal: To ensure eligibility determination related to income documentation and calculation is completed appropriately for all applications by auditing a minimum of 5% of all applications completed monthly per employee and retai...

Finding 2022-002, Material Weakness - Eligibility Corrective Action Plan: Goal: To ensure eligibility determination related to income documentation and calculation is completed appropriately for all applications by auditing a minimum of 5% of all applications completed monthly per employee and retaining electronic copies of the audits in One Drive. Plan: Designated Supervisors/Managers, Senior Income Maintenance Caseworkers, and Quality Assurance staff will be tasked with auditing cases using the state audit form. Performance Improvement Strategies: 1. Errors will be discussed individually with staff via monthly conferences with their supervisor or member of the supervisory team. 2. Copies of audit forms will be shared with staff which will identify trends, areas of improvement and progress. 3. In-service training will be developed based on common errors offered throughout the fiscal year and for all staff who are responsible for administering this program. 4. The QA/Training department will collaborate with Economic Services to develop a checklist to review approved applications that includes income documentation and calculation to ensure timely benefits to customers. Responsible Parties: Energy Programs Team and Customer Care Center Team management as well as the Quality Assurance Team will perform second party audits on 5% of all processed Low-Income Household Energy Assistance Program applications. Timeframes: Audits will be completed and retained on a monthly basis by IMC III (Lead Worker), and supervisor.

View Audit 38704

Finding 41681 (2022-002)

Material Weakness 2022

Anthony Housing Authority

TX

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Corrective Action Plan Finding: 2022-002-SEMAP and Quality Control Needs Better Documentation Condition: (a)-for the move-ins tested, the move-ins were listed on the waiting list. However, none of the move-ins in our sample were on the top of the waiting list. Often, there were several applica...

Corrective Action Plan Finding: 2022-002-SEMAP and Quality Control Needs Better Documentation Condition: (a)-for the move-ins tested, the move-ins were listed on the waiting list. However, none of the move-ins in our sample were on the top of the waiting list. Often, there were several applicants listed above the move-in participant., without an explanation. There should be notes for why the above applicants listed were not moved in before the one of our sample. Some of the typical reasons we often see is ?voucher expired?, ?no longer interested?, or ?unable to contact.? Most computerized waiting lists allow the Authority to list in ?notes? the reason why applicant was not moved in. Or, manual explanations can be added on the waiting list. The Admin Plan states there are no local preferences. So, giving points for preferences is not a reason that should be listed for early admittance. (b)-The waiting list was tested. However, per the federal regulations, half the sample should start with the waiting list and review the disposition. The other half should start with the current year admits and work back from the waiting list. It appears the sample was not pulled in the above manner. Regarding the definition of the total universe, this has never been exactly defined. If the Authority has received direction from HUD about the definition of the universe, the Authority should follow that direction. (c)-It appears the waiting list was not purged annually, in accordance with the Admin Plan. Corrective Action Planned: We will comply with the auditor?s recommendation. Person responsible for corrective action: Mary Grace Saenz, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: September 30, 2023

View Audit 39945

Finding 41637 (2022-002)

Material Weakness 2022

Wayland Baptist University

TX

Questioned Costs Student Financial Aid HUD Housing Programs

Incorrect and Late Returns of Title IV Funds (R2T4) Planned Corrective Action: Executive Director of Financial Aid has reviewed and updated policy and COD system set-up to ensure correct calculations. Executive Director of Financial Aid provided in-house R2T4 training specific to WBU for all staff ...

Incorrect and Late Returns of Title IV Funds (R2T4) Planned Corrective Action: Executive Director of Financial Aid has reviewed and updated policy and COD system set-up to ensure correct calculations. Executive Director of Financial Aid provided in-house R2T4 training specific to WBU for all staff as well as will ensure all pertinent staff responsible for R2T4 complete R2T4 training provided by FSA and purchased through NASFAA. Audit report is now generated weekly to identify students who have withdrawn and reviewed by appropriate staff to ensure timely R2T4 completions. Executive Director of Financial Aid is working with IT (and others) to integrate BlackBoard course activity data with PowerCampus for most accurate record of course attendance and last date of academically related activity for all students. This implementation is being piloted during Fall 2 session, with plans for full implementation for the Spring 2023 term. WBU has funded a Financial Aid Compliance Specialist position in the Office of Financial Aid. Once filled, this position with be devoted to internal audit and federal/state regulation compliance. Person Responsible for Corrective Action Plan: Christy Miller, Executive Director of Financial Aid Anticipated Date of Completion: January 2023

View Audit 40639 Questioned Costs: $1

Finding 41567 (2022-001)

Material Weakness 2022

Community Health Centers of Central Wyoming, Inc.

WY

Material Weakness Reporting Significant Deficiency

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: This finding is the same finding from the previous year?s audit regarding our contractual adjustments and bad debt being understated. Our response then ? Community Health Centers of Central Wyoming will record patient...

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: This finding is the same finding from the previous year?s audit regarding our contractual adjustments and bad debt being understated. Our response then ? Community Health Centers of Central Wyoming will record patient refunds payable at year end as a liability rather than as a credit to accounts receivable and will also record prepaid dental services as deferred revenue rather than a credit to accounts receivable. In calculating a bad debt allowance, Community Health Centers of Central Wyoming will not extend the period that the bad debt allowance is based on beyond six months ? is still valid for this issue. Our financials were updated after reporting for Provider Relief Funds which resulted in understatement of the contractual allowance. We have corrected the issue of calculating the allowance as of March 31, 2022. We will correct the lost revenue on the next PRF reporting cycle. Anticipated completion date: March 31, 2022 Contact person responsible for corrective action: Kevin Lanham, CFO

View Audit 45228

Finding 41512 (2022-001)

Material Weakness 2022

Western Indiana Community Action Agency, Inc.

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Corrective Action Plan for Current Year Findings Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024, #Ll-022-024 Corrective Action: WICAA has developed a streamlined approach...

Corrective Action Plan for Current Year Findings Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024, #Ll-022-024 Corrective Action: WICAA has developed a streamlined approach for assessing incoming applications, differentiating between complete and incomplete applications at the beginning of the processing cycle. This will ensure that complete applications can be promptly processed. Additionally, if a substantial number of unprocessed applications are nearing 10 days of the deadline for processing, our staff will be notified that there is a need for overtime. Overtime requirements will be assessed weekly. These modifications are anticipated to result in applications being processed within the allowable number of days. Person Responsible: The Energy Assistance Director has primary responsibility with oversight by the Executive Director. Timing for Implementation: Immediately; Carole Barr, Executive Director; Debbie Kearschner, Finance Director

View Audit 39954

Finding 41508 (2022-003)

Material Weakness 2022

Community School of Excellence

MN

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

2022-003 Material Weakness in Internal Control over Compliance Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Explanation of disagreement with audit finding: There is...

2022-003 Material Weakness in Internal Control over Compliance Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSE will segregate federally funded equipment and document its cost. Names of the contact persons responsible for corrective action: CSE School Leadership Planned Completion date for corrective action plan: 6/30/2023

View Audit 38656 Questioned Costs: $1

Finding 41498 (2022-002)

Material Weakness 2022

Lighthouse Social Service Centers

CA

Subrecipient Monitoring Cash Management Material Weakness § 200.1 § 200.303

Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting pro...

Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting procedures, provide clearer guidelines, and conduct staff training. The timely submission of grant claims will be ensured through a monitoring mechanism, reporting structure, and an escalation process. Monthly reconciliation of revenue to expenditures will be established, with management reviewing and taking corrective actions as needed. Progress will be closely monitored and reported, with the goal of implementing these improvements immediately, involving the Finance Department, Grants Management Team, and relevant management personnel.

View Audit 38289

Finding 41464 (2022-001)

Material Weakness 2022

Freeman School District No. 358

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 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 Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 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 the District contact person: Alan Steinolfson, Director of Fiscal & Administrative Services S. 15001 Jackson Road Rockford, WA 99030 Corrective action the auditee plans to take in response to the finding: As mentioned previously in this finding, the District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The original contract mentioned local prevailing wage, which is higher than federal prevailing wages; the district and the project manager considered this to be compliant. The District used the funds to replace the middle school HVAC unit, which was a recommended use of funds by WA OSPI. As a recipient of the funds and using the funds as suggested, the District was never made aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for a future construction project, district management will work with an experienced Project Manager in federal funds; in addition, the Director of Fiscal of Freeman will collect weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: August 31, 2023

View Audit 37660

Finding 41462 (2022-001)

Material Weakness 2022

Anderson University and Subsidiary

SC

Questioned Costs Student Financial Aid Material Weakness

Return of Title IV (R2T4) Calculations Planned Corrective Action: The Office of Financial Aid and Scholarships will develop procedures to conduct secondary reviews of R2T4 calculations going forward to address any issues related to calculations. Responsible staff will continue to attend regular virt...

Return of Title IV (R2T4) Calculations Planned Corrective Action: The Office of Financial Aid and Scholarships will develop procedures to conduct secondary reviews of R2T4 calculations going forward to address any issues related to calculations. Responsible staff will continue to attend regular virtual seminars conducted by the Department of Education and national, regional, and state associations of financial aid administrators for ongoing training. The Director of Financial Aid and Scholarships will develop a working group to discuss current University policies related to attendance, roster drops, and withdrawals to improve reporting to ensure timely returns. The group will include representation from the office of Financial Aid and Scholarships, the office of the University Registrar, the office of the University Provost, and Anderson Central. Additionally, because the University has adopted Workday for its new campus-wide ERP the financial aid system of record has changed from PowerFAIDS. The Director will work with our outside consulting partner to develop reports and notifications necessary to ensure compliance since the delivered R2T4 process within Workday is not fully functional. Person Responsible for Corrective Action Plan: Director of Financial Aid and Scholarships, Michael Sapienza. Anticipated Date of Completion: Continuous process

View Audit 32302 Questioned Costs: $1

Finding 41451 (2022-001)

Material Weakness 2022

Housing Authority of the City of Martinsburg

WV

Cash Management HUD Housing Programs Material Weakness

Finding 2022-001 ? Capital Fund Program Accounting ? Noncompliance & Material Weakness ? Cash Management & Program Compliance ? CFDA # 14.872 ? Grant Years 2018, 2019 Corrective Action Plan: The Martinsburg Housing Authority will review our procedure for requisitioning of funds for CFP payments. ...

Finding 2022-001 ? Capital Fund Program Accounting ? Noncompliance & Material Weakness ? Cash Management & Program Compliance ? CFDA # 14.872 ? Grant Years 2018, 2019 Corrective Action Plan: The Martinsburg Housing Authority will review our procedure for requisitioning of funds for CFP payments. We will establish a payment review and withdrawal procedure to align with the regulations for timely fund withdrawals from LOCCS and payment of funds. Person Responsible: Catherine Dodson, Executive Director Anticipated Completion Date: June 30, 2023

View Audit 37486

Finding 41440 (2022-003)

Material Weakness 2022

Freeman Regional Health Services

SD

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: ...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: The Facility's expense tracking spreadsheet which identified the expenses claimed under the federal program as allowable costs included three expenses which related to a future period. The Facility also claimed the cost of eleven chairs which had been returned to the third-party vendor during November 2022. A formula error was also identified within the calculation of clinic salaries and fringe benefits claimed under the federal program which was based upon a prorated basis of COVID related clinic visits as a percentage of total clinic visits. The Facility had multiple individuals identifying and compiling eligible expenses; however, the Facility's review and approval process over the Facility's expense tracking spreadsheet was not formally documented. Responsible Individuals: Phillip Husher, CFO, Freeman Regional Health Services Corrective Action Plan: We understand that future expenses and expenses for the chairs returned cannot be claimed under FFAL#93.697. We feel this will not require us to return funds to the Department of Health and Human Services as other eligible expenses qualifying under the COVID-19 Testing and Mitigation for Rural Health Clinics Program FFAL #93.697 were available. We know and understand the importance of reporting accurate information. We will have a formal review and approval process documented for future submissions. We agree with findings reported above. Anticipated Completion Date: December 31, 2023

View Audit 37685

Finding 41428 (2022-002)

Material Weakness 2022

Safehouse Progressive Alliance for Nonviolence, Inc.

CO

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-002: U.S. Department of Justice ? Crime Victim Assistance - Assistance Listing No. 16.575. Reporting, Material Weakness Auditor Recommendation: During the December 31, 2022 Financial and Federal Single Audit procedures, it was noted that the Organization?s federal funding expenditure...

Finding 2022-002: U.S. Department of Justice ? Crime Victim Assistance - Assistance Listing No. 16.575. Reporting, Material Weakness Auditor Recommendation: During the December 31, 2022 Financial and Federal Single Audit procedures, it was noted that the Organization?s federal funding expenditures in prior years exceeded the threshold requiring a single audit and none were performed. Corrective Action: The Organization is currently reviewing the revenue recognition in prior years to attempt to identify which fiscal years met the threshold requiring a single audit. When the scope of the issue is fully identified, the Organization will reach out to the impacted funding agencies. The cost of performing those audits will be material to the Organization?s annual budget, but we will take any steps recommended by the funding agencies. Responsible Contact: Lisa Van der Veer (303) 449-8623 ext 124 lisav@safehousealliance.org Responsible Party: CEO & Finance Director Anticipated Completion Date: November 15, 2023 (all funding agencies contacted, any required prior year audits deadline tbd)

View Audit 37704

Finding 40125 (2022-001)

Material Weakness 2022

Spencer-Owen Community Schools

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313

FINDING 2022-001 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812)829-2233 Views of Responsible Official: We concur with Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to ensure ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812)829-2233 Views of Responsible Official: We concur with Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to ensure that the School Corporation and 3rd Party Inventory Vendor includes all required information on all property purchased with federal funds that is outlined in 2 CFR 200.313(d)(1). The Treasurer will list items that are purchased with federal funds and forward that information to the 3rd Party Vendor. Once the report from the 3rd Party Vendor is received either the Treasurer/Deputy Treasurer/Grant Administrator will review the report to ensure all required information has been included on all items purchased with federal funds. Anticipated Completion Date: Will begin this process moving forward with any property purchased after February 2023.

View Audit 53434

Finding 40121 (2022-002)

Material Weakness 2022

Spencer-Owen Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812) 829-2233 Views of Responsible Official: We concur with the Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to en...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812) 829-2233 Views of Responsible Official: We concur with the Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to ensure that the reporting compliance requirement is met for the Education Stabilization Fund. All reporting information will be gathered either by the Treasurer, Payroll Clerk or Accounts Payable depending on the information being requested. The information will then be reviewed for accuracy by the Grant Administrator or Superintendent before being submitted. All documentation will be signed and dated by the appropriate individuals and be filed with the appropriate ESF. Anticipated Completion Date: Will begin this process moving forward with future reporting after February 2023.

View Audit 53434

Finding 40116 (2022-001)

Material Weakness 2022

Cordova Community Medical Center

AK

HUD Housing Programs Material Weakness Reporting

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Use of the new methodology for calculating net patient revenue for all subsequent reporting periods. Anticipated completion date: Complete as of May 11, 2023 Contact person responsible for corrective action: Denna Sta...

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: Use of the new methodology for calculating net patient revenue for all subsequent reporting periods. Anticipated completion date: Complete as of May 11, 2023 Contact person responsible for corrective action: Denna Stavig, Director of Finance

View Audit 51015

Finding 40109 (2022-002)

Material Weakness 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal a...

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal and Business Operations. Cause: Due to an oversight by CFA, the signatures of both the Director of Fiscal and Business Operations and the Manager of Business Operations were not present on the expenditure documentation. Management?s Response and Corrective Action Plan: Staff will ensure that both staff sign all expenditure documents. Responsible Individuals: Amanda Burke, Jessi Black Anticipated Completion Date: 3/23/23

View Audit 51004

Finding 40108 (2022-001)

Material Weakness 2022

Center for the Future of Arizona

AZ

Reporting Material Weakness

Preparation of the Financial Statements, Schedule of Expenditures of Federal Awards and Material Audit Adjustments Material Weakness Condition: As auditors, we were requested to draft the financial statements from data provided by CFA. The data included material misstatements which, if not correct...

Preparation of the Financial Statements, Schedule of Expenditures of Federal Awards and Material Audit Adjustments Material Weakness Condition: As auditors, we were requested to draft the financial statements from data provided by CFA. The data included material misstatements which, if not corrected through audit adjustments, would have resulted in financial statements that were materially misstated. The data also contained an error considered to be a prior period adjustment that overstated current revenue by $129,408. Additionally, the schedule of expenditures of federal awards was completed by the auditors with data provided by CFA that was incorrect as a result of audit adjustments. Cause: CFA has limited staff to prepare full disclosure financial statements. Management?s Response and Corrective Action Plan: The year-end closing process will be revised to include accrual of revenue for expenses allocated to reimbursable grants that are reimbursed in the next fiscal year. Responsible Individuals: Amanda Burke, Jessi Black Anticipated Completion Date: 6/30/23

View Audit 51004

Finding 40106 (2022-001)

Material Weakness 2022

Bainbridge Island School District No. 303

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name,...

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Kelly Pearson 8489 Madison Avenue N. Bainbridge Island, WA 98110 (206) 780-1061 Corrective action the auditee plans to take in response to the finding: All federal grants will be reviewed by the Grant Manager at the start of the grant to determine if Time and Effort reporting is required. The Grant Manager will coordinate with Human Resources and the manager of the federal grant to ensure proper forms and instructions are provided. The Grant Manager will monitor Time and Effort form submission throughout the grant period. Anticipated date to complete the corrective action: Immediately

View Audit 49875

Finding 40078 (2022-002)

Material Weakness 2022

The Crisis Center of Tampa Bay, INC

FL

Cash Management Material Weakness Reporting

Finding 2022-002 ? Material Weakness Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance We are implementing the following policies to address the audit finding 2022-002: The department had significant turnover in the Grant Manager position du...

Finding 2022-002 ? Material Weakness Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance We are implementing the following policies to address the audit finding 2022-002: The department had significant turnover in the Grant Manager position during the fiscal year along with insufficient staff for an independent review of reimbursements prior to submission. The following procedure has been implemented: - The contributing departments have a deadline each month to submit the information so that that grant manager has sufficient time to enter the information into the Crime Victim Assistance?s portal. - The Controller will review the supporting documentation prior to submission of the invoice. - Any denials will be reviewed by Grant Manager and approved by Controller upon receipt of denial. - The resubmitted information will be uploaded to the portal within the timeline assigned by the grantor. Anticipated completion date: May 31, 2023

View Audit 45013

Finding 40023 (2022-004)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

A list of required reporting due dates has been prepared by the agency Administrator and given to the new Fiscal Officer. The Administrator will monitor report submissions to ensure that all filings are timely.

View Audit 37558

Finding 40010 (2022-001)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Cambria County concurs with the finding. The County will prepare a listing of required reporting due dates for the Medical Assistance Transportation Program. The Chief Clerk will monitor report submissions in order to ensure timely filings.

View Audit 37558

Finding 39993 (2022-004)

Material Weakness 2022

One Vision

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Findin...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Organization selected option ii to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the Organization did not have an approved budget, the Organization calculated lost revenues using a budget approved by their board after March 27, 2020. The Organization also did not adjust patient revenue for certain adjusting entries identified as part of the financial statement audit, which should have been included to calculate net patient revenue. In addition, the Organization, did not back out lost revenues that had been claimed by other funds. When the Organization tried to reopen their report during the single audit, the Organization was informed that amendments were not allowed. Finally, the Organization?s lost revenue claimed under the program as an allowable cost was not fully reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Our budget for FY 2020 was approved prior to the March 2020 deadline identified. We therefore used Method 2 since the budget had been approved. However, we should?ve used Method 3 which would?ve allowed FY 2021 and later to compare actual to budget. We contacted HRSA during our single audit to try and have our reporting reopened so that we could amend the reporting, however that request was denied. If we had been able to reopen our report, we also would have adjusted lost revenue for adjusting entries identified as part of the financial statement audit and other sources that used lost revenue. However, the total lost revenue used to claim PRF would not have changed as we had significant excess lost revenue, so net effect in changes would be none. Anticipated Completion Date: September 28, 2023

View Audit 45801

Finding 39992 (2022-003)

Material Weakness 2022

One Vision

IA

Reporting Material Weakness

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Preparation of Co...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. Eide Bailly LLP was requested to assist with the preparation of the Schedule. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Management is aware of this issue. Our auditors were engaged to prepare the report to ensure accuracy of the schedule. Going forward, the plan is to work with our auditors on transferring the knowledge to complete this schedule and to be reviewed for accuracy before completion. Anticipated Completion Date: Ongoing

View Audit 45801

Corrective Action Plans

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