Corrective Action Plans

Finding 47626 (2022-002)

Material Weakness 2022

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding the documentation supporting employees? time charged to the Child Nutrition Cluster program for custod...

CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding the documentation supporting employees? time charged to the Child Nutrition Cluster program for custodians and grant specialist was not properly maintained. However, we disagree that they would be considered an indirect cost according to the definition of indirect cost: (Indirect costs are sometimes referred to as ?overhead costs? and more recently as ?facilities and administrative costs.?) Examples include executive oversight, accounting, grants management, legal expenses, utilities, technology support, and facility maintenance. Description of Corrective Action Plan: The district will evaluate and determine which employees will continue to be charged under the Child Nutrition Cluster Program. Only those employees spending direct physical time in the cafeteria doing work will continue to be under the Child Nutrition Cluster Program. Once identified those employees will be required to fill out a separate time sheet for hours worked under the Child Nutrition Cluster program. Those time sheets will then be approved by the Food Service Director. Once approved they will be submitted to Payroll Coordinator. Anticipated Completion Date: March 20, 2023

View Audit 48846 Questioned Costs: $1

Finding 47615 (2022-001)

Material Weakness 2022

Eastern Carolina Human Services Agency, Inc.

NC

Questioned Costs HUD Housing Programs Material Weakness

Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing ...

Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing Choice Voucher Program to safeguard the assets. Through this process ACH Positive Pay was established for all ECHSA, Inc., bank accounts. This system allows CashPro to block unauthorized ACH transactions from posting to an account and allows the Finance Department to establish ACH authorization online. Further, the system safeguards the accounts by contacting the assigned contact person by phone or by sending a secure message via email of any fraudulent looking ACH pull downs. These activities will not be allowed to pass through the accounts without approval from the Finance Officer. The plan is to continue utilizing the ACH Positive Pay CashPro process to prevent fraudulent activities. As with other issues, COVID-19 Pandemic, for one reason or another, caused a high turnover with staff including the Finance Officer, who left without any notice, which resulted in the Finance Department being without an Officer in charge and payments to vendors becoming the sole responsibility of the Finance Technicians. After advertising the Finance Officer?s position unsuccessfully through several avenues, including local CPA offices, a candidate, Marcie Jeffries, was interviewed and hired effective July 25, 2022. Hiring Ms. Jeffries has allowed the internal controls for the Finance Department to be reestablished and the implementation of the current Finance Manual carried out. The Management Department, with the supervision of the Board of Directors Finance Officer will continue to make every effort necessary to safeguard ALL accounts, in particular, the Section 8 account that experienced the fraudulent activities.

View Audit 46389 Questioned Costs: $1

Finding 47608 (2022-002)

Significant Deficiency 2022

Shiloh Manor, Inc.

CT

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount...

Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount due to project as of December 31, 2022 is $2,212. Action(s) Taken or Planned on the Finding Employee had a payment plan put in place for repayment over a 26 month period. The employee continued with the employee repayment in 2023 and the last installment was made on the payroll date 8/11/2023. Regards Kimalee Williams Management Agent

View Audit 41992 Questioned Costs: $1

Finding 47607 (2022-001)

Significant Deficiency 2022

Shiloh Manor, Inc.

CT

Questioned Costs HUD Housing Programs Reporting

Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to opera...

Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to operations from the reserve for replacement to be repaid upon receipt of the past due subsidy. When the subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. The loan has not yet been repaid. During 2022, property transferred $9,000 of reserve for replacement funds to operations to fund payroll, the funds have not been reimbursed as of 12/31/22. Additionally, monthly deposits to the reserve for replacement have not been resumed due to poor cash flow. Action(s) Taken or Planned on the Finding In September 2022, Owner, Management, and HUD met and a plan was made to reset and waived the past due required reserve funding while a Budget Budget Based increase was submitted and approved and new reserve funding amounts established. This was completed and new reserve requirements established effective February 2024.

View Audit 41992 Questioned Costs: $1

Finding 47602 (2022-002)

Significant Deficiency 2022

Partnership for Affordable Housing, Inc.

IN

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Statement of condition 2022-002: During the year ended December 31, 2022, the Corporation received a distribution while in violation of the regulatory agreement. Recommendation: The Corporation should reimburse $65,000 to Valley Court Apartments. Action(s) taken or planned on the finding: Management...

Statement of condition 2022-002: During the year ended December 31, 2022, the Corporation received a distribution while in violation of the regulatory agreement. Recommendation: The Corporation should reimburse $65,000 to Valley Court Apartments. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and reimbursed Valley Court Apartments during the year ended December 31, 2023.

View Audit 41265 Questioned Costs: $1

Finding 47576 (2022-001)

None 2022

Pacific Retirement Services, Inc. and Affiliates

OR

Questioned Costs Reporting

The organization will update their supporting schedule of transactions to remove the unallowed cost and include an allowed cost from the list of unreimbursed transactions so that the support for the total amount on the schedule of expenditures of federal awards is supported by a list of transactions...

The organization will update their supporting schedule of transactions to remove the unallowed cost and include an allowed cost from the list of unreimbursed transactions so that the support for the total amount on the schedule of expenditures of federal awards is supported by a list of transactions that does not include an unallowed cost.

View Audit 51673 Questioned Costs: $1

Finding 47481 (2022-010)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.309 § 200.334 § 200.403 § 200.430

FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan f...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will develop a plan for tracking employee pay and timecard alignment. The district will ensure that these documents are available to auditors. All expenditures will have a cover sheet with identifying information, will be attached to the proper invoice(s), signed by 2 parties, and hard copies will be kept on file for audit purposes in folders attached to each grant. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189 Questioned Costs: $1

Finding 47476 (2022-006)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.403

FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation f...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation for an audit for Activities allowed or un-allowed, and allowable cost/costs, a policy and procedure will be implemented regarding the documentation and retention of records. Review and approval of activities reimbursed by the Special Education Grants to States and Special Education Preschool Grants will have the appropriate backup documentation (e.g. invoices, purchase orders, contracts, receipts) to ensure alignment to the IDOE grant, as well as documentation that funds were encumbered within the financial system by the respective period of performance end date. As of July 2022, these activities began being reviewed and approved by two separate individuals. Anticipated Completion Date: July 2022

View Audit 41189 Questioned Costs: $1

Finding 47452 (2022-004)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment § 200.303 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food S...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food Service account are kept in a labeled folder. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2022.

View Audit 41189 Questioned Costs: $1

Finding 47451 (2022-003)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.334 § 200.403

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting docum...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting documentation is attached to vouchers for more efficient and effective business practices. The financial software was updated in January of 2023 to keep fringe benefit information retained. North Lawrence Community Schools has implemented a new procedure to pay mileage as a vendor payment instead of reimbursement through payroll to keep it separate from employees? gross earnings. North Lawrence Community Schools has implemented new practice to send all salary employees contracts which must be signed and kept in their personnel files. North Lawrence Community Schools has implemented new practices to prevent employees from being off of the board approved hourly pay schedule. North Lawrence Community Schools no longer utilizes paper timesheets. We now use an electronic time clock system. North Lawrence Community Schools is updating direct deposit information for all employees. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.

View Audit 41189 Questioned Costs: $1

Finding 47449 (2022-002)

Significant Deficiency 2022

Planned Parenthood South Texas

TX

Questioned Costs Allowable Costs / Cost Principles § 200.303

2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of ...

2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of December 31, 2022, the Organization provided health care services to 2,964 patients, however the reimbursement request was for 3,648 patients. The difference between the expected patients versus actual created an overpayment of federal funds totaling $83,701 at December 31, 2022. Management subsequently returned the funds to the granting agency. Corrective Actions Taken or Planned: Management will track patients per month to evaluate whether actual patient volume is meeting the expected patient volume. The Organization, at year-end, will assess whether the actual patient volume for the year met the expected patient volume and has earned all the recorded revenue. If overpayment was made, the Organization will adjust the recorded revenue to reflect actual earned revenue. Individual(s) Responsible: Magda Mijares, Controller Adron Cooley, Revenue Cycle Manager Anticipated Date of Completion: Organization started evaluating as soon as the issue was known on 5/16/2023 and will continue to do so for the rest of the grant period.

View Audit 53673 Questioned Costs: $1

Finding 47389 (2022-001)

Significant Deficiency 2022

Johnson City Energy Authority Dba Brightridge

TN

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

Corrective Action Plan: The USDA Rural Economic Development Loan (REDL) is an 80%/20% loan, where the ultimate recipient is responsible for 20% of the cost of each dollar spent up to the maximum loan amount. For this finding, the ultimate recipient was approved for a $1,000,000 loan that requires $1...

Corrective Action Plan: The USDA Rural Economic Development Loan (REDL) is an 80%/20% loan, where the ultimate recipient is responsible for 20% of the cost of each dollar spent up to the maximum loan amount. For this finding, the ultimate recipient was approved for a $1,000,000 loan that requires $1,250,000 to be spent to receive the full loan of $1,000,000. BrightRidge, the intermediary, paid out 100% of the first $866,307 of receipts provided by the ultimate loan recipient instead of 80% which would have been $693,045.60. In doing so, BrightRidge intended to pay a lessor percentage on the remaining receipts provided by the ultimate recipient to ensure an 80%/20% sharing was complied with on the total loan amount of $1,000,000. The loan is secured by an irrevocable standby letter of credit provided by the ultimate recipient. BrightRidge was made aware by our independent auditors that regardless of the intent, payments of any monies should be supported by the 80%/20% split based on receipts from the ultimate recipient. BrightRidge agrees and understands that payments to the recipient must not exceed 80% of the receipts from approved expenditures on any future USDA REDL loan. At June 30, 2022, the loan is not fully paid out due to delays in the delivery of cutting machinery that will account for most of the final payment. The remaining $133,693 of USDA funds will be paid out to the ultimate recipient when receipts of $383,693 are provided by the ultimate recipient. BrightRidge will continue to monitor the final payments to the ultimate recipient and will adhere to payout requirements on any future USDA Rural Development Loans. BrightRidge has had four USDA REDL loans in the history of the organization making these an infrequent occurrence. As of June 30, 2022, BrightRidge has no other pending USDA REDL loan applicants.

View Audit 41564 Questioned Costs: $1

Finding 47381 (2022-003)

Material Weakness 2022

Southwest Behavioral Health Services, Inc. and Subsidiaries

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405

Item: 2022-003 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 ...

Item: 2022-003 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? June 30, 2023 Compliance Requirement: Allowable Activities and Costs Criteria: In accordance with 2 CFR ? 200.405 - Allocable costs ? a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost is incurred specifically for the Federal award, benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods and is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in subpart E. Condition: In fiscal year 2022, the Organization did not have an adequate process to review and approve employee cell phone costs charged to the program resulting in non-program costs being charged to the program. Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will establish additional policies and procedures to ensure adequate review of cell phone bills occurs and terminated and transferred employees are removed immediately. Additionally, we will implement proper review controls over the cost reimbursement reports to identify issues like these timely.

View Audit 42283 Questioned Costs: $1

Finding 47380 (2022-002)

Material Weakness 2022

Southwest Behavioral Health Services, Inc. and Subsidiaries

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405

Item: 2022-002 Assistance Listing Number: 14.231 Programs: COVID-19 Emergency Solutions Grant ? Homeless Street Outreach Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 154962-0 Award Year: July 1, 2...

Item: 2022-002 Assistance Listing Number: 14.231 Programs: COVID-19 Emergency Solutions Grant ? Homeless Street Outreach Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 154962-0 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? September 30, 2022 Criteria: In accordance with 2 CFR ? 200.405 - Allocable costs ? a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost is incurred specifically for the Federal award, benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods and is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in subpart E. Condition: In fiscal year 2022, the Organization did not have an adequate process to review and approve employee cell phone costs charged to the program resulting in non-program costs being charged to the program. One employee's phone bill continued to be charged to the grant after they stopped working on the program. Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will establish additional policies and procedures to ensure adequate review of cell phone bills occurs and terminated and transferred employees are removed immediately. Additionally, we will implement proper review controls over the cost reimbursement reports to identify issues like these timely.

View Audit 42283 Questioned Costs: $1

Finding 47339 (2022-004)

Significant Deficiency 2022

Peralta Community College District

CA

Questioned Costs Student Financial Aid Significant Deficiency

The district has entered into a contract with Huron Consulting Group to address the internal controls pertaining to returning funds and reissuing funds back to students. District Finance has been working closely with each College to return funds to the Department of Education. Queries have been crea...

The district has entered into a contract with Huron Consulting Group to address the internal controls pertaining to returning funds and reissuing funds back to students. District Finance has been working closely with each College to return funds to the Department of Education. Queries have been created to identify returned checks which will be monitored on a regular basis to reverse financial aid disbursements and re-report changes to COD. Planned completion date for corrective action plan: March 31, 2023.

View Audit 51569 Questioned Costs: $1

Finding 47287 (2022-004)

None 2022

Carolina College of Biblical Studies

NC

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

FINDING 2022-004 ? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditures: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $4,22...

FINDING 2022-004 ? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditures: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $4,227 Condition Found: The R2T4 was not calculated correctly for two of the sixteen students in the compliance testing sample. A separate sample was selected to test additional R2T4 calculations. The R2T4 was not calculated correctly for two of the three students in the R2T4 testing sample. Between the two samples, all of the R2T4s completed during the year were reviewed. Corrective Action Plan: All of the R2T4s completed during the year were recalculated in October 2022. On October 6, 2022, $3,381 of Federal Pell Grant Funds and $846 of Federal Direct Loan Funds were returned to the Department of Education. Procedures will be improved to ensure that R2T4s are calculated correctly. Anticipated Completion Date: The corrective action was completed by October 6, 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614

View Audit 47703 Questioned Costs: $1

Finding 47212 (2022-004)

None 2022

Liberty County Housing Authority

TX

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

2022- 004 - Corrective Action Plan ? Excessive consulting expenses. Contact person ? Executive Director. Corrective action planned ? The PHA has discontinued the consulting contract. Anticipated completion date ? Within the next fiscal year

View Audit 52829 Questioned Costs: $1

Finding 47210 (2022-002)

None 2022

Liberty County Housing Authority

TX

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

2022- 002 - Corrective Action Plan ? Unnecessary legal expenses. Contact person ? Executive Director. Corrective action planned ? Future legal expenses will be a necessary program expense. Anticipated completion date ? Within the next fiscal year.

View Audit 52829 Questioned Costs: $1

Finding 47209 (2022-001)

None 2022

Liberty County Housing Authority

TX

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

2022- 001 - Corrective Action Plan ? Lack of supporting documentation for some disbursements. Contact person ? Executive Director. Corrective action planned ? Supporting documentation will be maintained for all disbursements. Anticipated completion date ? Within the next fiscal year.

View Audit 52829 Questioned Costs: $1

Finding 47202 (2022-001)

Significant Deficiency 2022

Santa Monica New Hope Courtyard Apartments 122-Hd046-Wpd-Np

CA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telep...

Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2022-001 Comments on Finding and Recommendation: The Corporation's required deposit of $34,324 to the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Action(s) taken or planned on the finding: Management deposited $34,324 into the residual receipts fund on November 8, 2021.

View Audit 53554 Questioned Costs: $1

Finding 47157 (2022-001)

Material Weakness 2022

Colville School District No. 115

WA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

The District is transitioning our asset tracking to a new platform, Follett Resource Manager, allowing us to track the full life cycle of devices/equipment from receipt, deployment to retirement. o Annual inventory will be shared with the Business Office. o Devices removed out of service will have ...

The District is transitioning our asset tracking to a new platform, Follett Resource Manager, allowing us to track the full life cycle of devices/equipment from receipt, deployment to retirement. o Annual inventory will be shared with the Business Office. o Devices removed out of service will have notes in Follett and checkout history. o API Integration to verify device information using multiple data points (Active Directory and PDQ). The Business Office will be made privy to all grant activity by developing grant procedures (and subsequent training) that require multi-disciplinary approval and collaboration.

View Audit 41977 Questioned Costs: $1

Finding 47151 (2022-005)

Material Weakness 2022

Morris Colllege

SC

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

2022-005 Failure to Comply with Procurement Policy Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: The plan has commenced and the dollar minimum for Quotes has been increased from $500 to $25,000. When purchases ar...

2022-005 Failure to Comply with Procurement Policy Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: The plan has commenced and the dollar minimum for Quotes has been increased from $500 to $25,000. When purchases are for $25,000 or more, three quotes will be obtained if vendors can be located for the goods or services requested. The dollar minimum will be input in the Office of Business Affairs Accounting Manual and correspondence sent to all employees via written memorandum and e-mail. Anticipated Completion Data: This process has started and we expect compliance before June 30, 2023.

View Audit 52619 Questioned Costs: $1

Finding 47134 (2022-002)

Material Weakness 2022

Eagle Ridge Academy

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.321

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School reviews its related policies and procedures to ensure it is retaining documentation showing that the School crosschecked the vendors with procurements over the threshold of $25,00...

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School reviews its related policies and procedures to ensure it is retaining documentation showing that the School crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operation Manager will develop a documented checklist and ensure checklist is signed and dated when reviewed. The checklist will include a print screen of the SAMS website for disbarment demonstrating the vendor is eligible. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023

View Audit 51796 Questioned Costs: $1

Finding 47127 (2022-001)

Material Weakness 2022

Meritus Medical Center, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.403 § 200.406 § 200.516

Single Audit Report: Corrective Action Plan Year ending June 30, 2022 Finding 2022-001 Allowable Costs Grant Program/ALN#: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) 97.036 Federal Agency: Department of Homeland Security Contact person responsible for corrective action:...

Single Audit Report: Corrective Action Plan Year ending June 30, 2022 Finding 2022-001 Allowable Costs Grant Program/ALN#: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) 97.036 Federal Agency: Department of Homeland Security Contact person responsible for corrective action: Joshua Repac Corrective Action: Meritus Medical Center, Inc. identified that the report used to identify contract nursing costs related to nurses that had treated COVID-19 patients was incorrectly including certain costs that were not related to COVID-19. As a result, management updated the report parameters, which resulted in the identification of $572,189 of expenses originally submitted and received that were not allowable costs. The corrective action has been implemented and completed prior to the release of the audit report for June 30, 2022. Report parameters were updated to include only COVID-19 specific infections. The report parameters were reviewed, approved, and additional samples were selected by management to ensure that the allowability criteria were met. In addition, the Company?s internal audit department used the revised submissions to independently select a random sample for testing, this will be done for future submissions as well.

View Audit 51290 Questioned Costs: $1

Finding 47112 (2022-002)

Material Weakness 2022

Nebraska Indian Community College

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287 Questioned Costs: $1

Corrective Action Plans

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