Corrective Action Plans

Finding 33799 (2022-001)

Material Weakness 2022

CT

Questioned Costs Material Weakness Reporting

Finding Number 2022-001 ? Description ? Not all of the revenue and expenses associated with the program was being recorded on the general ledger by the client and amounts were not readily determinable. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We w...

Finding Number 2022-001 ? Description ? Not all of the revenue and expenses associated with the program was being recorded on the general ledger by the client and amounts were not readily determinable. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will record actual revenue and expenses each month in the general ledger and reconcile the activity to the bank account. ? Names and Title of Responsible Official ? Cathy Donahue, SON Director and Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? September 2023.

View Audit 35487

Finding 33775 (2022-003)

Material Weakness 2022

City of Sparks

NV

Reporting Subrecipient Monitoring Material Weakness

2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requiremen...

2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Responsible Person: Jeff Cronk, CPA, Chief Financial Officer Corrective Action Planned: Financial Services staff corrected the Project and Expenditure Report cumulative expenditures for the period ended June 30, 2022. Does the City Agree with the finding: x Partially If No or Partial, please explain the reason(s) why: Financial Services Staff accurately reported current period expenditures on the Project and Expenditure Report for the periods ended December 31, 2021 and March 31, 2022. The City elected the $10 million allowance to replace lost public sector revenue as the U.S. Department of Treasury?s guidance stated recipients must choose one of two options and cannot switch between these approaches after an election is made. In consideration that the City had only received the first tranche of $8.1 million during the reporting period, the full $10 million was included in the cumulative expenditures total for revenue replacement. The City believed this was the correct approach to reporting with the guidance available at the time. Upon receiving subsequent Federal guidance that clarified the reporting requirements, cumulative expenditures were updated and properly reported on the Project and Expenditure Report for the period ended June 30, 2022 that was submitted July 25, 2022. Anticipated completion date: 7/25/2022

View Audit 34567

Finding 33763 (2022-002)

Material Weakness 2022

Volunteers of America Minnesota and Wisconsin

MN

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

2022-001 Financial Statement Preparation Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of consolidated financial statements can be impleme...

2022-001 Financial Statement Preparation Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of consolidated financial statements can be implemented to provide reasonable assurance that the consolidated financial statements are prepared in accordance with GAAP. The closing process should be evaluated and enhanced with checklists, reviews, and other controls as necessary to prevent material errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to rely on the audit firm to draft the consolidated financial statements and the related notes to the consolidated financial statements, and will review, approve, and accept responsibility for the annual consolidated financial statements prior to their issuance. Management will review the close process for improvements. Name of the contact person responsible for corrective action: Deb Steinke, Vice President and Chief Financial Officer Planned completion date for corrective action plan: Immediately

View Audit 30044

Finding 33759 (2022-004)

Material Weakness 2022

Clay Community Schools

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will co...

FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will compile information and complete the Annual Reports, which will be reviewed and signed-off on by Assistant Superintendent (currently Tim Rayle) to ensure accuracy of information being submitted. Anticipated Completion Date: Immediately, as of the next required report submission.

View Audit 29668

Finding 33756 (2022-006)

Material Weakness 2022

Clay Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management...

FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management Specialist (currently Stephanie Jackson) and will be reviewed by the Title I Grant Coordinator (currently Tim Rayle). Annual Financial reports will be compiled by the Director of Business Affairs (currently John Szabo), and prior to submission those reports will be reviewed by the Title I Grant Coordinator. Anticipated Completion Date: July 2023

View Audit 29668

Finding 33720 (2022-003)

Material Weakness 2022

City of Jurupa Valley

CA

Subrecipient Monitoring Material Weakness Reporting § 200.329

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of N...

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Non-compliance Criteria: 2 CFR 200.329(b) requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date through FSRS. The City must report the following items: ? All subaward obligations/modifications that have been reported ? Subaward date ? Subrecipient DUNS number ? Amount of subaward ? Subaward obligation/action date ? Date of report submission ? Subaward number Condition: FFATA reporting was not completed through FSRS. Cause: The City?s control did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Questioned Costs: None reported. Context/Sampling: The entire population of one subrecipient who received in excess of $30,000 was selected for testing. Repeat Finding from Prior Year: No Recommendation: Eide Bailly recommends the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Responsible Individuals: Amy Sells, Senior Management Analyst Consuelo Cardenas, Administrative Services Director Corrective Action Plan: The City requires subrecipients to provide the details necessary for subaward reporting as part of the agreement process. The City will assign designated staff member(s) to complete FFATA reporting for subawards that meet the reporting criteria. City staff will review each subaward $30,000 or greater approved by City Council and will coordinate with the assigned designated staff member(s) assigned to monitor and ensure that FFATA reporting is completed. Anticipated Completion Date: June 30, 2023.

View Audit 36352

Finding 33698 (2022-002)

Material Weakness 2022

City of Oakland

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to...

In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to ensure the City perform HQS inspections are conducted in a timely manner. The City has resumed inspections during the current fiscal year ending June 30, 2023, and is on course to complete the 3-year inspection cycle of all 38 HOME projects by March 2025. Contact person responsible for corrective action: Meghan Horl Anticipated completion date: March 2025

View Audit 35082

Finding 33681 (2022-003)

Material Weakness 2022

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Questioned Costs Material Weakness Reporting § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 2 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will modify the lost revenue reported on future reports to reflect the yearend adjustments in the appropriate quarter. Anticipated Completion Date: March 31, 2023

View Audit 31569

Finding 33575 (2022-004)

Material Weakness 2022

Metropolitan School District of New Durham

IN

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

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, after the claims...

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, after the claims report has been processed by the Food Service Director a documented review will be completed by the Food Service Manager or a member of the corporation staff, Signatures will be required for proof of verification, and review. Anticipated Completion Date: Now

View Audit 37322

Finding 33551 (2022-004)

Material Weakness 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Grantee Response: Transit Authority of Warren County has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.

View Audit 31061

Finding 33542 (2022-001)

Significant Deficiency 2022

The Healing Lodge of the Seven Nations

WA

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included...

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included in employee file or provided by client: Checklist for Employee File form for 5 out of 12 samples. Personnel Action Notices for 3 out of 12 samples. Drug Screenings for 2 out of 12 samples. Background checks for 4 out of 12 samples. Corrective Action: The Healing Lodge has experienced turnover throughout its organization including the Human Resources Department. During 2022 the Healing Lodge had problems with keeping the Human Resources department properly staffed, and such, the various filing requirements had not been met. The Healing Lodge is currently staffed with two Human Resources Professionals who are both well qualified. The Healing Lodge Compliance Officer did an internal audit of the files prior to the financial audit during a transition of one HR manager to another HR Director. It has taken time with the turnover to follow up on the findings of the internal audit and they are currently working on the corrections. In addition, to remain in compliance, the Healing Lodge?s Compliance Team will be doing quarterly Human Resources File Compliance testing to ensure that the files are kept in compliance at all times. Anticipated date of completion: September 18, 2023

View Audit 33843

Finding 33502 (2022-001)

Material Weakness 2022

Okanogan School District No. 105

WA

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 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 Okanogan School District No. 105 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 controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33456 (2022-002)

Material Weakness 2022

Choice Regional Health Network

WA

Cash Management Questioned Costs Subrecipient Monitoring

Material weakness in internal controls over compliance and instances of noncompliance related to cash management. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific...

Material weakness in internal controls over compliance and instances of noncompliance related to cash management. Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org; and Connie Sowa, Compliance, Governance and Contracts Officer, sowac@crhn.org. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that the one cash draw in FY22 was made without incurring sufficient expenditures towards the related award. In FY23 we have committed additional resources and staff to review expenditures from FY22 and FY23 to ensure that all project expenditures were allowable under each grant prior to drawing revenue in FY23. Additionally, in FY23 we have established a Compliance, Governance and Contracts Officer position, which provides increased oversight, approval to support drawdowns for Federal funds and to ensure compliance, adherence to requirements and improving overall internal controls and accounting processes. Anticipated completion date: We have ensured that FY23 draws are determined by the allowable expenditures for each grant. The improved accounting processes and internal controls will occur by September 30, 2023. The accounting process for Draws is included in the Accounting Manual.

View Audit 29220

Finding 33373 (2022-002)

Material Weakness 2022

Snohomish County

WA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

See Corrective Action Plan for chart/table

View Audit 34269

Finding 33368 (2022-002)

Material Weakness 2022

Village Cooperative of Ames

IA

HUD Housing Programs Questioned Costs Special Tests & Provisions

The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.

View Audit 36793

Finding 33361 (2022-001)

Material Weakness 2022

Richmond 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: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with the finding. Departments under new leadership have not been maintaining the most appropria...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Scalf, Chief Financial Officer Contact Phone Number: (765)973-3406 Views of Responsible Official: Richmond Community Schools agrees with the finding. Departments under new leadership have not been maintaining the most appropriate records with regard to inventory of school equipment and technology. Description of Corrective Action Plan: The Chief Financial Officer will meet with Superintendent?s Cabinet, Directors of Grant Administration, and Technology to review the most appropriate record keeping practices and expectations for maintaining accurate and detailed inventories of school equipment, textbooks, technology, furniture, etc. The inventory list is to be provided to the Business Office on or before June 30 of each calendar year and will be used to improve the information contained in the corporation fixed asset report. The fixed asset report will be updated at least every other year per Board Policy. Anticipated Completion Date: April 7, 2023

View Audit 35150

Finding 33302 (2022-001)

Material Weakness 2022

Rescue, INC

VT

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant...

TIMELY BANK RECONCILIATIONS: Bank statements were not being reconciled in a timely manner sometimes it was several months later that the statements were reviewed. We will hire an outside bookkeeper to facilitate bank reconciliations, which was completed at the beginning of FY23. We will also grant access for bookkeeper to Rescue, Inc.'s online bank statements. This eliminates the extra step of the bookkeeper requesting statements as they can log into the bank account and pull the statements themselves when they are ready to work on them. This was also completed in June 2023. YEAR-END ACCRUALS AND ADJUSTING ENTRIES: Year-end adjustments were not made in the prior year. This was a result of the previous auditor not completing them in a timely manner. Due to deadlines, the FY22 audit was started before the FY21 audit was completed. We will formulate a comprehensive checklist for year-end activities to ensure all accruals and adjustments are made properly. QUARTERLY TRIAL BALANCE REVIEW: Balances were not accurate as the auditor had to make many audit adjusting entries. We will schedule quarterly trial balance reviews to identify any discrepancies or anomalies. We will also document findings from the trial balance reviews and develop an action plan to address identified issues. DEPRECIATION POLICIES AND SCHEDULE: Purchased items that met capital policy guidelines were expensed. We will implement a consistent monthly schedule for maintaining and recording depreciation. We will also set up a recurring entry in QuickBooks so that the depreciation entry is made automatically monthly. The depreciation schedule will be updated promptly whenever new assets are acquired. MONTHLY ENTRIES FOR INVESTMENTS, PREPAID EXPENSES, AND DEFERRED REVENUE: Entries for these financial items were not done properly and at best, were done quarterly. We will develop clear policies for entering investment activity, prepaid expense adjustments, and deferred revenue adjustments. Also, any entries related to these accounts will be done monthly to ensure timely reflection in the financial statements.

View Audit 29586

Finding 33227 (2022-001)

Material Weakness 2022

Housing Authority of City of Borger

TX

Procurement, Suspension & Debarment Material Weakness Reporting

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Str...

CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) December 30, 2022 U.S. Department of Housing and Urban Development The Housing Authority of the City of Borger, Texas respectfully submits the following corrective action plan for the year ending March 31, 2022. David A. Boring, CPA 6911 68th Street Lubbock, TX 79424 Audit Period: April 1, 2021 ? March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned cost are referenced below. The findings are numbered consistently with the numbers assigned in the schedule. Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We are working with our fee accountant to ensure our that fixed assets and expenses are appropriately recorded. 12/30/2022 Cristi LaJeunesse, Executive Director If the Department of Housing and Urban Development has questions regarding this plan, please call Cristi LaJeunesse, Executive Director at (830) 583-2321. Sincerely yours, Cristi LaJeunesse, Executive Director

View Audit 29511

Finding 33145 (2022-001)

Material Weakness 2022

North Kitsap School District No. 400

WA

Subrecipient Monitoring Questioned Costs Equipment & Real Property Management

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023

View Audit 29437 Questioned Costs: $1

Finding 33031 (2022-004)

Material Weakness 2022

River Ridge School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these ad...

Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District?s internal controls. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Cause: The District did not have procedures in place to ensure that all transactions are properly recorded in the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable

View Audit 28525

Finding 33027 (2022-003)

Material Weakness 2022

Hill Top Home of Comfort, Inc.

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of...

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 29750

Finding 32952 (2022-001)

Material Weakness 2022

Center for Inclusive Child Care

MN

Cash Management Eligibility Material Weakness

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure exp...

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure expenses incurred prior to year-end are captured in the accounting records. Any expenses noted that required accrual will be reviewed for reimbursement eligibility and, if applicable, the related revenue will be accrued. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.

View Audit 34223

Finding 32886 (2022-004)

Material Weakness 2022

State of South Carolina

SC

Questioned Costs Subrecipient Monitoring Eligibility

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The fin...

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-004 Medicaid Cluster; Children?s Health Insurance Program (CHIP) ? Assistance Listing No. 93.775, 93.777, 93.778; 93.767 Recommendation: We recommend eligibility reviews be performed annually in accordance with the South Carolina Medicaid Policies and Procedures Manual. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The agency will resume standard review processing in April 2023 in response to requirements outlined in the Consolidated Appropriations Act 2023. The state has developed a comprehensive operational plan for completing this work including: ? Policy and procedure updates ? Hiring additional staff in response to attrition during the public health emergency (PHE) and staffing levels needed to complete the anticipated work ? Additional staff augmentation through a third party vendor to assist with specific data entry tasks associated with review processing ? Staff refresher training on eligibility review policies and procedures ? A comprehensive Communication Plan for sharing relevant information regarding unwinding activities with stakeholders such as beneficiaries, agency staff, call centers, providers, managed care plans and community organizations ? Outreach to inform beneficiaries about the review process and how to contact the agency with changes to contact information and questions they may have ? Distribution of reviews. The state has 12 months during the unwinding period to initiate reviews and 14 months to complete the work. ? Workload management plan to react to staffing needed for both application and review processing. Name(s) of the contact person(s) responsible for corrective action: Lori Risk Planned completion date for corrective action plan: June 2024 (End of Unwinding Period)

View Audit 28588

Finding 32856 (2022-001)

Material Weakness 2022

Millington Municipal Schools Board of Education

TN

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

Compliance Procedures: Operations will receive weekly Davis Bason timesheets for all contracted employees performing construction activities on federally funded projects. The timesheets must be signed by the Contractor and submitted to Millington Municipal School District. Internal Control Procedu...

Compliance Procedures: Operations will receive weekly Davis Bason timesheets for all contracted employees performing construction activities on federally funded projects. The timesheets must be signed by the Contractor and submitted to Millington Municipal School District. Internal Control Procedures: Finance will insure prior to making payment to the Contractor for the Applications and Certificate for Payment that all weekly Davis Bacon timesheets have been submitted to Millington Municipal Schools District for federally funded projects where construction services were done. Contact Person: Taurus Currie, CFO Proposed Completion Date: This action was completed by January 31, 2023.

View Audit 34189

Finding 32819 (2022-001)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

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

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will maintain and include detailed information of Equipment and Real Property records required per the federal compliance supplement document. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Corrective Action Plans

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