Corrective Action Plans

Finding 32690 (2022-003)

Material Weakness 2022

CA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.328 § 200.329

Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the websi...

Description of Finding: The quarterly reports for purposes of reporting use of HEERF funds for the public reporting of both the Student Aid Portion, and the Institutional Portions did not have documented evidence of review and approval of the Chief Financial Officer prior to the posting to the website, and sending to the Program Director of the HEERF funds. Corrective Action Plan: The quarterly information for both the Student Aid Portion and the Institutional Portion will continued to be reviewed by the Finance Office management team prior to reporting. In addition, it will be required that the information and the quarterly and annual reports will have documented evidence of review and approval by the Chief Financial Officer prior to posting of the reports to the website or submitting to the Program Director of the HEERF funds. The responsible parties are Lori Gordien Case at lgordien@laverne.edu , Xochitl Martinez-Eckel at xmartinez@laverne.edu, and Avo Kechichian at akechichian2@laverne.edu . This was corrected by October 2022.

View Audit 32312

Finding 32663 (2022-001)

Material Weakness 2022

Bucks County Airport Authority

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context...

Material Weakness Reporting ? Major Programs, including COVID-19 funding Criteria and Condition: While the Organization has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Cause: The Organization did not comply with this requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Organization update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302. Action Taken and Anticipated Completion: We will begin drafting the necessary policies in the 2023.

View Audit 37412

Finding 32658 (2022-003)

Material Weakness 2022

Jackson County

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker a...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather Blaker Contact Phone Number:812-358-2141 ext.203 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Once the report is completed a copy will be printed off by Heather Blaker and given to Chief Deputy Dustin Steward to review and sign. 2. The signed copy will be held in a folder with all other documentation for this Grant. Anticipated Completion Date:6/30/2023

View Audit 35876

Finding 32608 (2022-001)

Material Weakness 2022

Sumner-Bonney Lake School District No. 320

WA

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

Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative ...

Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included 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 caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Merridith Stevens, Finance Director 1202 Wood Ave Sumner, WA 98390 (253) 891-6012 The Sumner-Bonney Lake School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding at Daffodil Valley Elementary HVAC air quality improvements. The Sumner-Bonney Lake School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform with the Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly documented review of submitted contractor/subcontractor payrolls and certifications. As we move forward, we will ensure ? Capital Facilities Manager will provide weekly oversite of contractor compliance ? Collect and document the review of weekly certifications and payroll ? District office will ensure that our Capital Facilities Manager and other departments will adhere to Davis-Bacon Act requirements when using federal funds

View Audit 27979

Finding 32426 (2022-006)

Material Weakness 2022

Commonwealth of Pennsylvania

PA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Bureau of Operations (BOO): BOO will take the following actions to address the finding: 1. All CAOs and district offices will be reminded of the EBT Coordinators?, alternates?, pinners?, and card makers? responsibilities. The BOO will ensure users in the EBT Card Tracking Database know their respo...

Bureau of Operations (BOO): BOO will take the following actions to address the finding: 1. All CAOs and district offices will be reminded of the EBT Coordinators?, alternates?, pinners?, and card makers? responsibilities. The BOO will ensure users in the EBT Card Tracking Database know their responsibilities and segregation of duties and will ensure there is coverage for card pinning until 5:00 pm each business day. Also, reminders to be sent to review the OIM EBT Procedural Manual periodically and when updates occur. This has already taken place on October 7, 2022. 2. All CAOs and district offices will be reminded to maintain adequate security of the EBT cards, card inventory, pinning devices, and ribbons. The EBT office will ensure all offices have two pinning devices and that they are in working order. This has already taken place on October 7, 2022. 3. OIM mandates annual training for EBT personnel to be completed at the beginning of each year. The training includes reviewing the procedures that safeguard access to the EBT systems. Also included are the following: a. Review of roles and responsibilities and who may hold a role b. Card maker and pinner coverage for all business hours c. Proper security for EBT cards and associated items d. Timeframes for submitting changes e. Retention timeframes Training was completed in January 2023. Area managers and staff assistants monitor completion of the training. Bureau of Program Support (BPS)/EBT Project Office: BPS will take the following actions to address the finding: 1. The EBT Project Office will make updates to the EBT Procedures Manual (Manual) and OIM EPPIC EBT Systems Application form (application) as needed. Notification of updates will be sent to CAO staff via email. This is expected to occur by April 30, 2023. 2. The EBT Program office will provide guidelines for the CAOs to follow when reviewing/updating their written internal procedures for EBT security of card mailings. This is expected to occur by April 30, 2023. 3. The EBT Project Officer will start retraining parties that are responsible for the completion of the EBT Headquarters Card Destruction log. This is expected to occur by May 1, 2023. Bureau of Program Evaluation (BPE), Division of Corrective Action (DCA) will take the following actions to address the finding: BPE, DCA conducts EBT Card Security reviews at every CAO and District Office that issues EBT cards. These reviews are completed on a consistent basis, and in the future will be completed annually on a 3-year rotation basis, to ensure the improvement of the execution of documented policies and procedures. BPE/DCA will adjust the review criteria to incorporate any procedural changes implemented in the Electronic Benefit Transfer Handbook. Current rotation schedule spans FFY 2022- FFY 2024. The annual reviews for this cycle started October 2022. Anticipated Completion Date: BOO 1,2, 3- Completed; BPS 1, 2- 04/30/2023; BPS 3- 05/01/2023; BPE- Completed Contact Person and Title: BOO- Jeanette Coulston, Staff Assistant to Director of Bureau of Operations; BPS- Tonya Holloway, Division Director; BPE- Amira S. Milikin, Division Director

View Audit 27724 Questioned Costs: $1

Finding 32417 (2022-002)

Material Weakness 2022

Crawford County Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U P...

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements 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: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance 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 Special Tests and Provisions ? Wage Rate Requirements compliance requirements. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors for a building project. The construction payments represented 45% of the Education Stabilization Fund disbursements for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include a clause for federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. In the future, when Crawford County Community School Corporation utilizes federal funding to supplement construction costs, the construction manager will ensure awarded contracts include Davis Bacon language and be assigned the task of collecting weekly pay rate data on all contractors and subcontractors. A school employee will then review. Responsible party and timeline for completion: Brandon Johnson, Superintendent, will collect weekly pay rate data from the construction manager and review.

View Audit 27913

Finding 32412 (2022-001)

Material Weakness 2022

Board of Education of Collierville Schools

TN

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

2022-001: Material Weakness-Davis-Bacon Wage Rate Requirements Corrective Action: Corrective action has been taken. Management has started requiring weekly collection of payrolls from contractors for projects. These are reviewed on a weekly basis for compliance with Davis-Bacon requirements. Wage re...

2022-001: Material Weakness-Davis-Bacon Wage Rate Requirements Corrective Action: Corrective action has been taken. Management has started requiring weekly collection of payrolls from contractors for projects. These are reviewed on a weekly basis for compliance with Davis-Bacon requirements. Wage requirement clauses will be included in all contract agreements going forward. The responsibility for monitoring and reviewing certified payrolls and contracts has been assigned to the Chief of Operations or his designee. Contact Person: Anita Floyd Completion Date: December 2022

View Audit 28398

Finding 32402 (2022-001)

Material Weakness 2022

Enumclaw School District No. 216

WA

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

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Enumclaw School District No. 216 September 1, 2021 through August 31, 2022 This schedule presents the status of findings reported in prior audit periods. Audit Period: September 1, 2020 ? August 31, 2021 Report Ref. No.: 1030921 Finding Ref. No.: 2021-001 Ass...

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Enumclaw School District No. 216 September 1, 2021 through August 31, 2022 This schedule presents the status of findings reported in prior audit periods. Audit Period: September 1, 2020 ? August 31, 2021 Report Ref. No.: 1030921 Finding Ref. No.: 2021-001 Assistance Listing Number(s): 84.425 Federal Program Name and Granting Agency: COVID-19 Education Stabilization Fund, U.S. Department of Education Pass-Through Agency Name: Office of Superintendent of Public Instruction Finding Caption: The District did not have adequate internal controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Background: During the 2020-2021 school year, the District paid $658,502 from its ESSER II award to 11 contractors to repair and replace the roof at two schools, update HVAC controls in seven schools, and replace wet and rotting insulation to improve air quality and circulation to prevent the spread of COVID-19. Additionally, the District used its ESSER II award to replace faulty and broken bathroom sinks to allow for safe and consistent use of sinks for hand washing. Our audit found the District did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements. Specifically, the District did not collect weekly certified payroll reports from the contractors to confirm they paid laborers proper prevailing wages. We consider this deficiency in internal controls to be a material weakness, which led to material noncompliance. The issue was not reported as a finding in the prior audit.

View Audit 27599

Finding 32380 (2022-002)

Material Weakness 2022

Town of Swansea

MA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

DEPARTMENT OF TREASURY 2022-002 COVID-19 Coronavirus Relief Funds ? Assistance Listing No. 21.019 Recommendation: We recommend the Town strengthen its internal controls over compliance to ensure allowable costs charged to federal programs are incurred during approved performance periods. Explanation...

DEPARTMENT OF TREASURY 2022-002 COVID-19 Coronavirus Relief Funds ? Assistance Listing No. 21.019 Recommendation: We recommend the Town strengthen its internal controls over compliance to ensure allowable costs charged to federal programs are incurred during approved performance periods. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Understood. Name(s) of the contact person(s) responsible for corrective action: Randi Arruda Planned completion date for corrective action plan: Deadlines will be adhered to.

View Audit 28206 Questioned Costs: $1

Finding 32372 (2022-001)

Material Weakness 2022

School District of Haveford Township

PA

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Management?s Response: Management will implement safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting.

View Audit 28232

Finding 32353 (2022-002)

Material Weakness 2022

Spooner Health System

WI

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the onset of the COVID-19 pandemic and the distribution of the PRF dollars, there were many unknowns and many elements changed including criteria and timelines. The System will continue to review the PRF Terms and Conditions and understand these to the best of our knowledge. 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: Rebecca Busch, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 1 report or will correct the error in a future reporting period. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Rebecca Busch, CFO at 715-939-1732.

View Audit 27255 Questioned Costs: $1

Finding 32352 (2022-003)

Material Weakness 2022

Spooner Health System

WI

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend the System 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...

2022-003 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend the System 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: During the onset of the COVID-19 pandemic and the distribution of the PRF dollars, there were many unknowns and many elements changed including criteria and timelines. The System will continue to review the PRF Terms and Conditions and understand these to the best of our knowledge. Based on the updated lost revenue numbers the System?s lost revenue would have increased from what was reported in the Phase 1 PRF report. Name(s) of the contact person(s) responsible for corrective action: Rebecca Busch, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 1 report or will correct the error in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Rebecca Busch, CFO at 715-939-1732.

View Audit 27255

Finding 32336 (2022-001)

Significant Deficiency 2022

Thurston County Chamber of Commerce

WA

Material Weakness Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Finding 2022-001 Internal Control over Bank Reconciliation and Vendor Invoice Management Response: Management agrees with this recommendation and have taken steps to implement proper review and documentation for bank reconciliations and vendor invoice approvals. Person Resp...

CORRECTIVE ACTION PLAN Finding 2022-001 Internal Control over Bank Reconciliation and Vendor Invoice Management Response: Management agrees with this recommendation and have taken steps to implement proper review and documentation for bank reconciliations and vendor invoice approvals. Person Responsible: President/CEO, Finance Officer, and Program Managers Finding 2022-02 Debarred and Suspended Vendors Management Response: Management agrees with this recommendation and have taken steps to develop and implement proper internal controls. Person Responsible: Finance Officer and Program Managers Finding 2022-03 Monitoring Subcontractor Performance Management response: Management agrees with the recommendation and have scheduled training for key personnel. Person Responsible: Program Managers Finding 2022-04 Written Approval of Subcontractors Management Response: Management agrees with this recommendation and have scheduled training for key personnel. Person Responsible: President/CEO and Program Managers Finding 2022-005 Indirect Cost Allocation ? Questioned Costs Management Response: Management agrees with the need for additional grant training, especially as it applies to calculating and allocating indirect costs. However, we do have issues with the classification of expenses within the original contract and hope we can reconcile those prior to the finalization of the grant award. Person Responsible: President/CEO Finance Officer

View Audit 27061

Finding 32244 (2022-001)

Material Weakness 2022

White Mountain Community Health Center

NH

Subrecipient Monitoring Special Tests & Provisions Eligibility

October 31, 2022 Corrective Action Plan Finding: 2022-001 Condition Found: The Center has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Ken ?JR" Porter Executive Director, Toni Howard Billin...

October 31, 2022 Corrective Action Plan Finding: 2022-001 Condition Found: The Center has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Ken ?JR" Porter Executive Director, Toni Howard Billing manager Planned Corrective Action: ? Update the sliding fee discount program policy to more clearly define family size and income, including examples of source documents ? Create and use a form to document the calculation of the household income entered into the EHR ? Review the complexity of the discount schedule and consider whether it would be beneficial to change the schedule from percentage discounts to flat dollar amounts for Category B, C, D and E ? Develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Center?s sliding fee discount program Anticipated Completion Date: December 2022 Sincerely, Ken ?JR? Porter Executive Director White Mountain Community Health Center 298 White Mountain HWY, Conway, NH 03818 Phone: 603-447-8900 X321 Fax: 603-447-4846 jrporter@whitemountainhealth.org

View Audit 31346

Finding 32235 (2022-001)

Material Weakness 2022

Fairfield Medical Center

OH

Material Weakness Reporting Internal Control / Segregation of Duties

Fairfield Medical Center and Subsidiaries December 31, 2022 CORRECTIVE ACTION PLAN The finding from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2022-0...

Fairfield Medical Center and Subsidiaries December 31, 2022 CORRECTIVE ACTION PLAN The finding from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2022-001 Condition: The Organization does not have a review process in place relate to reviewing PRF submissions. The Organization calculated its period 4 payments applied toward lost revenue using option ii and attested to using budgets approved prior to March 27, 2020. Planned Corrective Action: Management has implemented a process to ensure review of the reporting submissions prior to finalization. Management has updated its method for calculating lost revenues in the period 5 submission by comparing 2020 budget to 2020 ? 2023 actual revenues. Management believes this is an allowable method under option iii. The period 5 filing was submitted September 19, 2023. Anticipated Completion Date: September 30, 2023 Responsible Contact Person: Julie Grow, Chief Financial Officer

View Audit 34812

Finding 32228 (2022-002)

Material Weakness 2022

Kootenai Health

ID

Reporting Material Weakness

Finding 2022-002 Federal Agency Name: Department of Homeland Security and the State of Idaho Department of Health & Welfare Program Name: Disaster Grants-Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing #97.036 Federal Agency Name: Department of Health and...

Finding 2022-002 Federal Agency Name: Department of Homeland Security and the State of Idaho Department of Health & Welfare Program Name: Disaster Grants-Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing #97.036 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly LLP assisted with preparation of the schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals: Michele Bouit, CFO and Kimberley Jones, Director of Accounting Corrective Action Plan: Management agrees with the finding and will review processes over the updating and reviewing of the Schedule. Anticipated Completion Date: 12/31/2023

View Audit 33101

Finding 32192 (2022-001)

Material Weakness 2022

International Registration Plan, Inc.

VA

Internal Control / Segregation of Duties Material Weakness Reporting

2022 CORRECTIVE ACTION PLAN June 30, 2023 Federal Motor Carrier Safety Administration International Registration Plan, Inc. respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 250 We...

2022 CORRECTIVE ACTION PLAN June 30, 2023 Federal Motor Carrier Safety Administration International Registration Plan, Inc. respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 250 West Main Street, Suite 2900 Lexington, KY 40507 Audit period: October 1, 2021 - September 30, 2022 The findings from the June 30, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section II - Financial Statement Findings 2022-001 Finding: Preparation of Financial Statements Criteria or specific requirement: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Effective internal controls are an important component of a system that supports accurate external financial reporting. Condition: IRP does not have in place the processes and controls that would assure the preparation of external year-end financial statements and related note disclosures in accordance with accounting principles generally accepted in the United States of America. Effect: Recognizing the above condition IRP engages the external independent auditors to assist with the drafting of the year-end external financial statements. Once drafted, the financial statements are submitted to management for review, revision, and approval. While this practice is common and practical, it is considered a material weakness in internal control over financial reporting since the year-end external financial statement preparation cannot be performed in-house. Cause: Such preparation would require the in-house ability to maintain appropriate technical knowledge, including the ability to research current and changing accounting standards as well as unique industry considerations. Recommendation: The external auditors have recommended management review and, if practical, enhance the external financial reporting procedures and controls in place to address the preparation and review of external year-end financial statements. Views of responsible officials and planned corrective actions: Management concurs with the above finding and, accordingly, has engaged the auditors to assist with the preparation of the 2022 year-end external financial statements. Management is currently reviewing the procedures and controls in place to address the preparation and review of external year-end financial statements and will revise and enhance as warranted. Respectfully submitted, Timothy A. Adams CEO IRP, Inc.

View Audit 36723

Finding 32162 (2022-006)

Material Weakness 2022

City of Richmond

VA

Subrecipient Monitoring Material Weakness Reporting

2022-006 CDBG Entitlement Grant Cluster and COVID-19 ? Community Development Block Grant - CV ? Assistance Listing No. 14.218 Recommendation: We recommend the City develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the City develop cont...

2022-006 CDBG Entitlement Grant Cluster and COVID-19 ? Community Development Block Grant - CV ? Assistance Listing No. 14.218 Recommendation: We recommend the City develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the City develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Housing and Community Development will work with the appropriate Federal regulatory department and review applicable guidance to determine the required reporting frequency, register with all necessary reporting systems, and receive any necessary training by June 30, 2023. Beginning July, 2023, Housing and Community Development will begin submitting the fiscal year 2024 reports while concurrently submitting any and all delinquent reports for fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Sherrill Hampton Planned completion date for corrective action plan: October 31, 2023

View Audit 35530

Finding 32159 (2022-002)

Material Weakness 2022

Imagine the Possibilities, Inc.

IA

Reporting Material Weakness

Finding 2022-002: Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provide Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 2 TIN#237224698 Federa...

Finding 2022-002: Preparation of Schedule of Expenditures of Federal Awards Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provide Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 2 TIN#237224698 Federal Financial Assistance Listing/CFDA Number: 93.498 Finding Summary: The Organization does not have an internal control system designed to provide for a complete and accurate schedule being audited. We were requested to draft the schedule and notes to the schedule. Responsible Individuals: Megan Simmons, CFO Corrective Action Plan: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on SEFA reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost, but will continue to evaluate on a regular basis. Anticipated Completion Date: Ongoing

View Audit 35066

Finding 32082 (2022-001)

Significant Deficiency 2022

The Church Home of the Protestant Episcopal Church in the City of Roch

NY

Questioned Costs Reporting Material Weakness

Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses...

Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses from the Federal Emergency Management Agency (FEMA). Upon further guidance and clarification of available funds, the Home ultimately pursued reimbursement of these eligible expenses through FEMA. Effect While the Home incurred more than sufficient eligible expenditures and lost revenues to exhibit that the Home?s funds were fully utilized, the expenses claimed for reimbursement through FEMA are, in part, duplicated with expenses claimed for PRF funding. Recommendation We recommend that the Home maintain documentation that ensures they incurred enough eligible expenditures above and beyond amounts claimed for FEMA funding and lost revenue to continue to qualify for the full amount of the PRF funding, even though the expenditures claimed on the PRF reports were also claimed for FEMA funding. Management?s Response If these expenses were not included in the claim for PRF funding, the Home would have been eligible to apply these applicable funds against its lost revenue for the period being reported.

View Audit 31459 Questioned Costs: $1

Finding 32078 (2022-001)

Material Weakness 2022

Hood Canal School District No. 404

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (36...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (360) 877-5463 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. Corrective action will include inserting a prevailing wage rate clause into all federally funded contracts, as well as collecting and reviewing all weekly certified payroll reports in a timely manner from all contractors and subcontractors to verify that prevailing wage was paid. Anticipated date to complete the corrective action: May 17, 2023

View Audit 27938

Finding 32074 (2022-005)

Material Weakness 2022

Wasco County School District No 29

OR

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

Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform ...

Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if the obtain prior approval by the pass-through entity. Condition: Two equipment purchase were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices ? no sample was created. Cause and Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Recommendation: We recommend procedures be strengthened to ensure grant adherence. Agency Response: We accept this finding and acknowledge we missed getting prior approval. Internal control steps have been taken, with the adding of additional fiscal staff. Greater care will be taken with future grants.

View Audit 28062 Questioned Costs: $1

Finding 32069 (2022-001)

Significant Deficiency 2022

Pioneer School District No. 402

WA

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

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: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton...

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: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton, WA 98584 (360) 426-9115 Corrective action the auditee plans to take in response to the finding: Pioneer School District understands and agrees with the finding that is being issued. For the 2022-23 school year, we have confirmed monitoring of time and effort compliance is being performed for all programs where time and effort may be required. Additionally, an informal audit of all 2022-23 salary and benefit information has been performed and the cause of any errors will be researched and addressed accordingly. In addition, Pioneer School District?s administrative team has made numerous changes to improve communication channels in order to reduce the risk of overlooking or missing any compliance, monitoring, or other requirements. Anticipated date to complete the corrective action: Addressed as of 05/10/2023

View Audit 27936

Finding 32065 (2022-003)

Material Weakness 2022

Covington Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education Stabilization Fund Reporting will be completed and submitted in a timely manner. The Education Stabilization Fund Reporting will be verified with a sign-off by the Superintendent. Anticipated Completion Date: Upon Request

View Audit 27909

Finding 32062 (2022-002)

Material Weakness 2022

Covington Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch ...

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE. Anticipated Completion Date: March 31, 2023

View Audit 27909

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