Corrective Action Plans

Finding 25554 (2022-002)

Material Weakness 2022

WA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller WA 99140 (509) 725-1481 Corrective action the auditee plans to take in response to the finding: The District recognizes and acknowledges deficiencies and errors by the District and its financial management contractor in collecting and reporting data pursuant to its Impact Aid application to the Federal Department of Education. While it has not been possible to identify how these originated, they appear to have been in place for a number of years, perhaps more than a decade, related to Washington State?s broad school choice policies and, not identified in previous audits by either Federal or State agencies. Regardless, the District has satisfactorily resolved outstanding data collection and reporting issues with the Department and has put in place administrative controls via training and oversight to comply with requirements. In the past ten months since the deficiencies were identified, the District has taken the following steps to address those and to come into compliance. The District Superintendent, District Secretary and Chair of the School Board were tasked with communicating and negotiating with Department officials. In a series of Zoom meetings, trainings and phone calls, the District team was made aware of the deficiencies, provided with guidance of strategies to correct those and with guidance on addressing the effects of Washington State?s school choice policies on Impact Aid. As a result of that guidance, the District corrected its data collection and validation methodology, proposed and negotiated tuition agreements with three adjoining Districts, proposed and negotiated repayment agreements with those Districts and the Department. Future data collection and validation will be reviewed by the District?s financial management contractor, Education Service District 101. District administration and Board will send representatives to attend the annual conference of the National Association of Federally Impacted Schools in Washington, DC, and to meet with Department staff to review the application and its data. The District will take part in any relevant training opportunities offered by the Department or by the Office of the Superintendent of Public Instruction. Anticipated date to complete the corrective action: immediate action in 2023

View Audit 22609 Questioned Costs: $1

Finding 25527 (2022-001)

Material Weakness 2022

Coloma Charter Township

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding: 2022-001 ? Material Audit Adjustments and Financial Statement Preparation (repeat finding) Auditor Description of Condition and Effect: We identified and proposed material audit adjustments that management reviewed and approved. As is the case with many small and medium-sized governmental...

Finding: 2022-001 ? Material Audit Adjustments and Financial Statement Preparation (repeat finding) Auditor Description of Condition and Effect: We identified and proposed material audit adjustments that management reviewed and approved. As is the case with many small and medium-sized governmental units, the Township has historically relied on its independent external auditor to assist with the preparation of the financial statements, the related notes, and the management?s discussion and analysis as part of its external financial reporting process. Accordingly, the Township?s ability to prepare financial statements in accordance with GAAP is based, in part, on its reliance on its external auditor, who cannot, by definition, be considered part of the Township?s internal controls. Having the auditor draft the annual financial statements is allowable under current auditing standards and ethical guidelines and may be the most efficient and effective method for preparation of the Township?s financial statements. However, when an entity (on its own) lacks the ability to produce financial statements that conform to GAAP, or when material audit adjustments are identified by the auditor, auditing standards require that such conditions be communicated in writing as material weaknesses. This condition was caused by the Township?s decision to outsource the preparation of its annual financial statements to the external auditor rather than incur the costs of obtaining the necessary training and expertise required for the Township to perform this task internally because outsourcing the task is considered more cost effective. The Township?s accounting records were initially misstated by amounts material to the financial statements. In addition, the Township lacks complete internal controls over the preparation of its financial statements in accordance with GAAP, and, instead, relies, at least in part, on assistance from its external auditor for assistance with this task. Auditor Recommendation: We recommend that management continue to monitor the relative costs and benefits of securing the internal or other external resources necessary to develop material adjustments and prepare a draft of the Township?s annual financial statements versus contracting with its auditor for these services. Corrective Action: Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation. Responsible Person: Amanda Henderson, Deputy Treasurer Anticipated Completion Date: March 31, 2023

View Audit 27042

Finding 25410 (2022-004)

Material Weakness 2022

Norman Public Schools (norman Isd No. 29)

OK

Cash Management Material Weakness Equipment & Real Property Management

2022-004 Unmet Need Emergency Connectivity Fund (ECF) Program, Assistance Listing #32.009 Compliance Requirement: Special Tests ? Unmet Need Material Weakness in Internal Control over Compliance Response and Corrective Action Plan: The Technology Services team did ...

2022-004 Unmet Need Emergency Connectivity Fund (ECF) Program, Assistance Listing #32.009 Compliance Requirement: Special Tests ? Unmet Need Material Weakness in Internal Control over Compliance Response and Corrective Action Plan: The Technology Services team did determine the unmet need for the devices utilizing a parent survey but did not have additional documentation to support that a control was in place to ensure unmet need before requesting reimbursement. We will ensure we have documentation that the unmet need still exists with any future requests for federal reimbursement Responsible Individuals: Christy Fisher, Chief Technology Officer Anticipated Completion Date: Ongoing

View Audit 60066

Finding 25353 (2022-001)

Significant Deficiency 2022

Benewah Community Hospital

ID

Material Weakness Reporting Significant Deficiency

2022-001 Unapproved Budgeted Revenues Included in Lost Revenue Calculation Corrective action planned: Going forward, the Hospital will follow the written policy established in 2022 to eliminate miscalculations. Anticipated completion date: June 15, 2023 Contact person responsible for corrective ...

2022-001 Unapproved Budgeted Revenues Included in Lost Revenue Calculation Corrective action planned: Going forward, the Hospital will follow the written policy established in 2022 to eliminate miscalculations. Anticipated completion date: June 15, 2023 Contact person responsible for corrective action: Lori Minier, Chief Financial Officer

View Audit 23075

Finding 25266 (2022-001)

Material Weakness 2022

William Jessup University

CA

Questioned Costs Student Financial Aid Material Weakness

Return of Title IV Calculations Planned Corrective Action: We worked with staff to better understand whether the delayed and incorrect R2T4 calculations were a result of knowledge or process deficiencies. After speaking with staff, we determined that both areas are an issue. To address these deficie...

Return of Title IV Calculations Planned Corrective Action: We worked with staff to better understand whether the delayed and incorrect R2T4 calculations were a result of knowledge or process deficiencies. After speaking with staff, we determined that both areas are an issue. To address these deficiencies, we are employing the following measures: 1) We have engaged a consultant for group training on R2T4?s. This consultant will also help with process review, to help us understand any areas of weakness. 2) We will have staff re-review the FSA training modules on R2T4?s. 3) We have upgraded to a new financial aid management system. This system allows for automated/semi-automated R2T4 processing, which will help ensure that R2T4?s are completed accurately and in a timely manner. Person Responsible for Corrective Action Plan: Alison Hayes, Assistant Director of Financial Aid Anticipated Date of Completion: N/A- ongoing training and process review.

View Audit 21005 Questioned Costs: $1

Finding 25263 (2022-002)

Material Weakness 2022

Women’s Advocates Inc.

MN

Material Weakness Period of Performance Internal Control / Segregation of Duties § 200.303

2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit...

2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Payroll accruals are currently reviewed and approved by a contracted accountant. This task will transition to financial staff by the end of the fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams

View Audit 23379

Finding 25262 (2022-001)

Material Weakness 2022

Women’s Advocates Inc.

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.430

2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women's Advocates has systematized time and effort within the payroll system whereby employees and their supervisors approval timecards with the appropriate grant coding. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams Planned completion date for corrective action plan: 1/23/2023

View Audit 23379

Finding 25259 (2022-004)

Material Weakness 2022

Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate

NE

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attribu...

Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred in January 2020 and February 2020 which were not supported by management in relation to prepare, prevent, or respond to coronavirus as these were incurred prior to when the Hospital began to prepare for coronavirus. Planned Corrective Action: Management will continue to refine processes to review reporting requirements and the accumulation of eligible expenditures per the terms and conditions of the PRF and reporting guidance provided by HRSA. However, the Hospital also incurred and reported sufficient unreimbursed expenditures attributable to coronavirus in the PRF reporting portal that if the noted item were not to be reported, the Hospital would have satisfactorily incurred eligible expenses in excess of PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Crystal Wyatt, CFO

View Audit 22532

Finding 25255 (2022-002)

Material Weakness 2022

Dearborn Heights School District #7

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected f...

Finding: 2022-002 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Maria Gistinger, Interim Business Manager Anticipated Completion Date: June 30, 2023

View Audit 22455 Questioned Costs: $1

Finding 25254 (2022-002)

Material Weakness 2022

Northeastern Center, Inc.

IN

Reporting Material Weakness

Finding: 2022-002 Views of Responsible Official: Management agr...

Finding: 2022-002 Views of Responsible Official: Management agrees with the finding and is taking steps to correct. Description of Corrective Action Plan: The Period 2 funding situation resulted from having unexpected staff leave, resulting in no internal financial statement for the period in question. Reporting was completed to the best of the Center's abilities with the available information. Since two additional team members have been added to the Fiscal department, the absence of one member will not impact the Center's ability to close a month or generate financial statements now or in the future. Training will be provided to accounting team members regarding federal awards and grants, for both existing and new awards and grants. Anticipated Completion Date: June 30, 2023

View Audit 21930

Finding 25079 (2022-005)

Material Weakness 2022

Independent School District 2164

MN

Allowable Costs / Cost Principles Material Weakness

Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Sha...

Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Education Stabilization Fund to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023

View Audit 23716

Finding 25075 (2022-004)

Material Weakness 2022

Independent School District 2164

MN

Allowable Costs / Cost Principles Material Weakness School Nutrition Programs

Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Indivi...

Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023

View Audit 23716

Finding 25058 (2022-002)

Material Weakness 2022

Milan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the monthly reimbursement request submitted to SNP. Anticipated Completion Date: 3/31/2023

View Audit 20688

Finding 25008 (2022-004)

Material Weakness 2022

Tri Valley Health System

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Complian...

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: Tri Valley Health System did not have an internal control process in place to ensure review and approval of the period 1 HHS report was documented by a separate individual outside of the preparer. Tri Valley Health System selected option ii to calculate lost revenue and should have selected option iii in the absence of an approved budget for the entire reporting period that was approved prior to March 27, 2020. In addition, the internal statements net patient revenue differed from the net patient revenue in the audited financial statement due to certain cost centers being classified differently. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to enhance internal control policies to ensure all lost revenue calculations are reviewed and approved to ensure we are electing the appropriate methodology in accordance with program requirements for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25001 (2022-001)

Material Weakness 2022

Volunteers of America Colorado Branch

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.502 § 200.510

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022

View Audit 20650

Finding 24994 (2022-002)

Material Weakness 2022

South Vermillion Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payrol...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payroll Personnel Director will work together to confirm the information to be submitted in regards to the ESSER/GEER Funds. Both will sign off on the information. The information will then be reviewed by the Director of Curriculum and Superintendent to ensure that the reporting is accurate. Additionally, one of those individuals will sign off on the reporting. Anticipated Completion Date: Implemented Immediately

View Audit 21301

Finding 24952 (2022-006)

Material Weakness 2022

Marian University, Inc.

WI

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with...

2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University implemented enhanced training to ensure timely notification. In addition, the University verified timely notification for the balance of the population for 2021-22 and 2022-23. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 03/27/2023

View Audit 25226

Finding 24949 (2022-011)

Material Weakness 2022

Marian University, Inc.

WI

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

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with a...

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure disbursement dates are accurate. In addition, the University has completed training to ensure future origination and disbursements submissions are timely. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24948 (2022-010)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Material Weakness Reporting

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of...

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure enrollment data is accurate. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 09/30/2023

View Audit 25226

Finding 24916 (2022-005)

Material Weakness 2022

Westview School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Depa...

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness FINDING 2022?005 (Continued) Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the School Corporation was not able to provide support for the total expenditures reported on the Year 1 Annual Report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, will ensure that all data reports and reviewed and signed by a third party. Completion date is April 30, 2023.

View Audit 20598

Finding 24908 (2022-004)

Material Weakness 2022

City of West Lafayette

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.1 § 200.303

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel cost...

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel costs. Over 80% of the costs are police & fire. Other various city departments comprise the balance of the expenditure. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376

Finding 24850 (2022-001)

Material Weakness 2022

The Center for Conflict Resolution

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status ...

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status of Audit Finding: At the time of the audit, CCR had not received funds for three months of work as a subgrantee on the large federal grant that is the subject of this plan. The grantor was awaiting the federal contract extension and funds, and so did not have the funds to release. CCR received communication from the grantor that the extension and funds would be available soon, so we prepared a check for a vendor. Then, there was an extensive additional delay in receiving the funds, and CCR did not send the check because the contract had not yet been signed and funds could not be dispersed. The expense had been approved by the grantor and the work was underway during the delay in mailing the check. Corrective Action: As of June 2022, stricter internal controls have been implemented to ensure that any reimbursements listed on a grant invoice have been sent out to the vendor before submitting the report. A more formal review process has been implemented: CCR?s Executive Director will review and approve monthly grant reports via email. She will also review and approve supporting documentation for reach grant report. Approval (sent via email) will be kept with in a digital file with the reporting documentation. An additional internal control has been implemented to ensure that expenditures submitted for reimbursement are within the period of performance for the grant agreement. The Executive Director will monitor the grant expenses against the grant agreement, paying specific attention to the invoices at the end of the grant period, in order to ensure that the invoice is dated prior to the end of the grant agreement or most current amendment.

View Audit 23988

Finding 24825 (2022-001)

Material Weakness 2022

Rockhurst University

MO

Procurement, Suspension & Debarment Material Weakness § 200.301

Finding No. 2022-001 Corrective Action Plan University Response: The University concurs with the finding that proper procurement practices were not followed for one of the three purchases identified as non-compliant. For one of the other two purchases identified as non-compliant, the University so...

Finding No. 2022-001 Corrective Action Plan University Response: The University concurs with the finding that proper procurement practices were not followed for one of the three purchases identified as non-compliant. For one of the other two purchases identified as non-compliant, the University sourced the expenditure from the largest provider for higher education audio and visual products nationally, which competitively offer special discounting and pricing to private and public institutions of higher education when possible. On the other purchase, the University sourced with one of three vendors previously used for this type of work that was able to provide the services needed in the required timeframe during the pandemic, when other vendors could not meet the demand. These services were needed for additional cleaning and sanitizing to avoid contacting a life threatening virus. Corrective Action: The University will develop specific procurement policies to be utilized when Federal funds are used and appropriate staff will be trained on these policies. Responsible Official: Kris Pace, Controller Anticipated Completion Date: June 30, 2023

View Audit 23899

Finding 24792 (2022-020)

Material Weakness 2022

State of Michigan

MI

Cash Management Eligibility Material Weakness § 200.516

Finding 2022-020 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Expenditure Processing for Medical Payments Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working since 2018 to ensure correct eligibil...

Finding 2022-020 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Expenditure Processing for Medical Payments Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working since 2018 to ensure correct eligibility classifications in Bridges at the time of payment and a system change was implemented in April 2021 to correct the issue. All new cases are correctly routed. MDHHS expects that all existing cases will be updated during the 14-month period following the May 11, 2023 end date of the PHE, as MDHHS completes renewals for existing cases. MDHHS could not terminate Medicaid benefits during the PHE, and annual renewals have not been completed since the start of the PHE, resulting in most Medicaid cases not being touched until the 14-month unwind period allotted by the Centers for Medicare and Medicaid Services at the end of the PHE. MDHHS identified and updated its manual process of transferring expenditures from the Medicaid Cluster to the Children?s Health Insurance Program in June 2021; and will continue this manual process, on a quarterly basis, by completing a summary-level adjustment determined by analyzing CHAMPS payment data and Bridges eligibility data until all existing cases have been updated. Anticipated Completion Date July 31, 2024 Responsible Individual(s) Logan Dreasky, MDHHS Brant Cole, MDHHS Erin Emerson, MDHHS

View Audit 20093

Finding 24736 (2022-057)

Material Weakness 2022

State of Michigan

MI

Questioned Costs Eligibility Subrecipient Monitoring § 200.516

Finding 2022-057 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and mainta...

Finding 2022-057 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and maintain sufficient documentation to support State Emergency Relief (SER) processing. MDHHS will also continue to provide direct SER guidance and clarification through the SER mailbox. Beginning in fiscal year 2023, MDHHS implemented quarterly case reads and during April 2023, MDHHS began monthly meetings with BSCs to discuss the results of quarterly SER case reads. In addition, MDHHS will update SER policy to include additional verification sources. Anticipated Completion Date MDHHS will update policy by September 30, 2023. All other corrective action is ongoing. Responsible Individual(s) Nicole Denson-Sogbaka, MDHHS Kent Schulze, MDHHS

View Audit 20093 Questioned Costs: $1

Corrective Action Plans

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