Corrective Action Plans

Finding 20456 (2022-001)

Material Weakness 2022

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303

Existing processes were revised to ensure all billings to the HRSA uninsured program were in compliance with federal guidelines and regulations. Additionally, management established a work group to review inpatient accounts incorrectly billed to HRSA to ensure the amounts are properly refunded.

View Audit 22522 Questioned Costs: $1

Finding 20455 (2022-001)

None 2022

City of Gonzales, Texas

TX

Questioned Costs Reporting

City of Gonzales, Texas Summary Schedule of Audit Findings Year ended September 30, 2022 2022-001 ? Reporting Type of Finding ? Other ALN No. 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Questioned Costs - $89,150 Criteria: Federal program expenditures incurred from March 3, 2021...

City of Gonzales, Texas Summary Schedule of Audit Findings Year ended September 30, 2022 2022-001 ? Reporting Type of Finding ? Other ALN No. 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Questioned Costs - $89,150 Criteria: Federal program expenditures incurred from March 3, 2021 through March 31, 2022 must be reported through the Project and Expenditure Report as outlined in the federal program?s grant agreement. Condition: Expenditures totaling $89,150 were incurred during the period March 3, 2021 through March 31, 2022 were not reported in the Project and Expenditure Report submission. Cause: Expenditure invoices were incurred with CSLFR funds were not properly identified by management and subject to the reporting compliance requirement. Recommendation: We recommend that the City implement procedures to identify invoices to be funded by CSLFR funds and report them in the Project and Expenditure Report submission. Planned Correction Action Response: The City of Gonzales recognizes and agrees with the recommendation to implement procedures. Our Finance Director will review invoices funded by CSLFR funds and ensure the Project and Expenditure Report includes all expenditures incurred in the appropriate reporting period. Responsible Persons: Laura Zella, Finance Director

View Audit 20625 Questioned Costs: $1

Finding 20433 (2022-001)

None 2022

New Life Homes 3

NM

Questioned Costs HUD Housing Programs Reporting

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 3 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 3 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 - Special Tests and Provisions - Residual Receipts Excess Federal program information: Title: Section 811 Capital Advance CFDA Number: 14.181 Resolution Status: In Process Information on Universe Population Size: Population size is the total amount in the Residual Receipts account at year-end, June 30, 2022. Sample Size Information: Residual receipts ending balance at June 30, 2022, considering excess residual receipts due for remittance at PRAC contract termination/renewal at June 1, 2022. Identification of Repeat Finding and Finding Reference Number: This is the fourth consecutive year for this finding for the property. Criteria: Pursuant to Housing Notice H-2012-14 and additional authoritative communications from HUD, the organization was required to remit excess residual receipts (all amounts over a prescribed allowance of $250 per revenue-producing units, $3,500) at the time of the PRAC contract termination/renewal, June 1, 2022. Statement of Condition: As of June 30, 2022 the excess residual receipts, $4,861 has not been remitted to HUD. A form 9250 has been submitted to HUD but it is pending as of September 23, 2022. Cause: Management has submitted a request to withdraw the excess funds from residual receipts and submit to HUD, but the request has not been approved and management has not followed up on the original request. Effect or Potential Effect: The project is not in compliance with the Capital Advance and current HUD regulations, the project?s residual receipts account was over-funded for the current year and excess residual receipts have not remitted to HUD as required. Auditor Non-Compliance Code: B Questioned Cost: $4,861 Reporting Views of Responsible Officials: Management agrees that there are excess funds in the residual receipts account. Recommendation: Management should follow up with HUD relative to the approval request to remit excess residual receipts as described. Auditor?s Summary of Auditee ?s Comments on the Findings and Recommendations: Management agrees with the finding and will follow up with HUD to obtain the necessary approval to remit the $4,861 in excess residual receipts funds to HUD. Completion Date: n/a Response: Management will follow up with HUD for permission to remit the excess residual receipts. Action Plan: Management will follow up with HUD on remitting the excess funds in the residual receipts account. If you have questions regarding this plan, please call Lori at 505-325-6515 ext 107.

View Audit 19984 Questioned Costs: $1

Finding 20415 (2022-001)

Significant Deficiency 2022

Alverno College

WI

Questioned Costs Student Financial Aid Reporting

Finding 2022-001 Condition Issue with back-dating withdrawals causing R2T4 calculations to not be calculated. Corrective Action Plan Corrective Action Planned: The College?s Financial Aid department has adjusted how students are identified for an R2T4 calculation. Previously, we would work with a da...

Finding 2022-001 Condition Issue with back-dating withdrawals causing R2T4 calculations to not be calculated. Corrective Action Plan Corrective Action Planned: The College?s Financial Aid department has adjusted how students are identified for an R2T4 calculation. Previously, we would work with a date range weekly. However, if there were status changes made that required changes to dates prior to the weekly reporting range, it would fall outside of our date range. Our new process is to use the first day of the semester as the start of our date range, as this will ensure that we catch all students that need a R2T4 calculation regardless of any academic backdating. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Vicky Somers, Austin Haynes Anticipated Completion Date: This new practice was put into place for the 2022FA semester.

View Audit 27336 Questioned Costs: $1

Finding 20413 (2022-002)

Material Weakness 2022

North East Community Action Corporation and Subsidiaries

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to ...

2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to an error in determination of gift cards and proper treatment, as a result of turnover in program management. B. Actions Taken or Planned: Current management continues to evaluate process and procedures to ensure accurate recording, tracking, reporting and monitoring of program expenses, in order to provide adequate documentation to support compliance with grant requirements . Changes have been initiated to improve processes and documentation over assistance payments, including gift cards. Anticipated completion date: In Process Contact information for this finding: Vicky Pritchett, Finance Director, 573-324-2231

View Audit 26264 Questioned Costs: $1

Finding 20411 (2022-002)

Significant Deficiency 2022

Western Seminary

OR

Questioned Costs Student Financial Aid Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: Upon the current finding of deficient Return of Title IV practices, the Western Seminary Financial Aid office will seek to make three substantial changes to its operational practices, integrate a master calendar integrating processing...

Return of Title IV (R2T4) Calculations Planned Corrective Action: Upon the current finding of deficient Return of Title IV practices, the Western Seminary Financial Aid office will seek to make three substantial changes to its operational practices, integrate a master calendar integrating processing R2T4, institute standard practices in pulling withdraw data and create a training emphasis around R2T4. First, the Western Seminary Financial Aid Office will see to institute and integrate a Financial Aid Master calendar. This calendar will dictate when withdraw (0-credit) reports will be pulled for an evaluation to assess if a Return to Title IV is necessary. Secondly, the Financial Aid office will implement a standard procedure where the date of last participation is pulled from within the WISE system. The last date of participation data standard will be recorded and updated in the FA Policy and Procedures manual. Thirdly, the Financial Aid office will emphasize training on R2T4 with Attain consulting. Person Responsible for Corrective Action Plan: Matthew Jolley, Director of Financial Aid Anticipated Date of Completion: 06/2023

View Audit 25878 Questioned Costs: $1

Finding 20401 (2022-002)

None 2022

Minnehaha County Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs

MINNEHAHA COUNTY SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 091-EE005 CORRECTIVE ACTION PLAN (CONTINUED) YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Minnehaha County Supportive Housing, Inc. respectfully submits the following c...

MINNEHAHA COUNTY SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 091-EE005 CORRECTIVE ACTION PLAN (CONTINUED) YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Minnehaha County Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 20226 Questioned Costs: $1

Finding 20391 (2022-006)

Significant Deficiency 2022

Wickenburg Community Hospital

AZ

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested ...

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Compliance Requirement: Allowable Costs Finding Summary: Management calculated the applicant?s contribution as 25% of the funds requested for reimbursements instead of first applying the full contribution to the requested reimbursement. Responsible Individuals: Patti Clavette, Chief Financial Officer; Jackie Lundblad, Chief Executive Officer Corrective Action Plan: Management will properly adjust subsequent requests for reimbursement under the grant agreement for the remaining portion of the applicant?s contribution. In addition, management will evaluate controls in place to ensure conditions of future grants are met in order to prevent further noncompliance or question costs. Anticipated Completion Date: September 30, 2023

View Audit 21564 Questioned Costs: $1

Finding 20379 (2022-001)

Significant Deficiency 2022

Junior Achievement of Arizona, Inc.

AZ

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

Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests an...

Management has implemented procedures to verify that the expenditures that are requested for reimbursement are not duplicated and are allowable under the Uniform Guidance. Review procedures have been added to help ensure that only allowable salaries expenses are included in reimbursement requests and that all voided checks are omitted.

View Audit 19855 Questioned Costs: $1

Finding 20378 (2022-002)

Significant Deficiency 2022

Housing Authority of the Township of Neptune

NJ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.423 § 200.438 § 200.473

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Bart Cook,...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Bart Cook, Executive Director, is responsible for implementing this corrective action by September 30, 2023.

View Audit 19315 Questioned Costs: $1

Finding 20277 (2022-002)

None 2022

Epic Academy

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.308 § 200.410 § 200.430

Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corr...

Identifying Number: 2022-002 Finding: The following discrepancies and inconsistencies were identified: administrative procedures and requirements of the grantor were not followed; there were no proper review or approval of required reporting prior to submission. Contact person responsible for corrective action: Kevyn Harmon, Senior Director of Finance & Administration Corrective Action: All personnel involved with the Title programs undergo training on the all the processes and requirements to administer the programs, and management will perform proper review of all claims for reimbursement. In additional, an annual update on the procedures and the requirements to ensure propriety and accuracy. Proposed Completion Date: EPIC Academy will complete implementation of the above procedures by November 30, 2022.

View Audit 23750 Questioned Costs: $1

Finding 20272 (2022-001)

Significant Deficiency 2022

Parallel Senior Villas, INC

KS

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Arreguin Position: Chief Financial Officer ? Management Agent Telephone Number: 816-561-4240 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly ? Section 202 Compliance Requirements N ? Special Tests and Provisions Finding Type Compliance and Internal Control Auditee?s Comment on Finding We agree with the auditor?s finding Corrective Action We will submit a request for retroactive approval of the $10,724 withdrawal from the reserve for replacement account on June 23, 2022. Anticipated Completion Date April 30, 2023

View Audit 22368 Questioned Costs: $1

Finding 20271 (2022-002)

Significant Deficiency 2022

Healthwest

MI

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.309

Finding 2022-002 ? Considered a significant deficiency in internal control over compliance/immaterial non-compliance Federal Grant ? ALN 93.958 Condition ? During testing it was noted that FICA costs were overcharged by $14,047. Corrective Action ? HealthWest will review its methods for determini...

Finding 2022-002 ? Considered a significant deficiency in internal control over compliance/immaterial non-compliance Federal Grant ? ALN 93.958 Condition ? During testing it was noted that FICA costs were overcharged by $14,047. Corrective Action ? HealthWest will review its methods for determining allocations of fringe benefits to their grants. Review and, any necessary, updates to daily procedures and processes are occurring. All finance staff and any HealthWest staff assigned to grants will be required to obtain grants specific training annually. Finally, monthly monitoring of all expenses will be reviewed. Contract Person ? Brandy Carlson, Chief Financial Officer Anticipated Completion Date ? June 30, 2023

View Audit 21044 Questioned Costs: $1

Finding 20138 (2022-001)

Significant Deficiency 2022

Siloam Springs School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

2022-001 Allowable Costs/Cost Principles The ESSER Coordinator, Shane Patrick, Assistant Superintendent of Operations and the Chief Financial Officer, Terri Raskiewicz, are reviewing all actual expenses that pertain to COVID-19-Education Stabilization Fund. Shane Patrick did reach out to DESE and D...

2022-001 Allowable Costs/Cost Principles The ESSER Coordinator, Shane Patrick, Assistant Superintendent of Operations and the Chief Financial Officer, Terri Raskiewicz, are reviewing all actual expenses that pertain to COVID-19-Education Stabilization Fund. Shane Patrick did reach out to DESE and DESE provided our district with a letter stating these expenses would have been approved had we sent in a justification form. This item was approved by DESE in our overall ESSER plan. We implemented on July 1, 2022

View Audit 19455 Questioned Costs: $1

Finding 20110 (2022-002)

Significant Deficiency 2022

Adventist Health System/west

CA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings...

Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings. Contact person: Administrative Director, Grants ? Erasmo ?Tony? Cortez. Expected Completion Date: October 2023.

View Audit 20475 Questioned Costs: $1

Finding 20109 (2022-001)

Material Weakness 2022

Adventist Health System/west

CA

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been usi...

Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been using lost revenue method for prior period reporting. We asked specifically what we can use and not use. We were informed to take the values (in whole) to use as expenses. We were following the guidance we had received by the HRSA employees. The information was confirmed on our methodology for allowable expenses by 2 different employees. Contact Person: Manager, Tax & Audit ? David Dumitru. Expected Completion Date: October 2023

View Audit 20475 Questioned Costs: $1

Finding 20083 (2022-001)

None 2022

Windsor Place Housing, Inc.

NC

Questioned Costs HUD Housing Programs

2022-001: The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on January 19, 2023.

View Audit 18730 Questioned Costs: $1

Finding 19932 (2022-001)

Significant Deficiency 2022

Independent Living Horizons Four, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 23476 Questioned Costs: $1

Finding 19926 (2022-002)

Material Weakness 2022

Vigo County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Act...

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. The payment of the Deputy Court Clerk?s wages and benefits out of the Clerk?s Incentive Fund supplanted not supplemented the employee?s salary which is unallowable. Contractual payment did not match the amount stated in the contract. The County did not have an allowable cost policy. Contact Person Responsible for Corrective Action: James W. Bramble Contact Phone Number and Email Address: 812-462-3361 james.bramble@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal control procedures will be evaluated to determine needed changes to correct the above noted compliance requirements over Child Support. Changes will be made to the 2024 budget to correct the payroll related issue so the Clerk?s Incentive Fund. Contracts will be reviewed to ensure the contract amounts are current. The County will develop an allowable cost policy. Anticipated Completion Date: January 1, 2024

View Audit 23400 Questioned Costs: $1

Finding 19922 (2022-001)

Material Weakness 2022

Ascension Parish School Board

LA

Questioned Costs Procurement, Suspension & Debarment § 200.320

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department e...

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department enters into contracts will be strengthened with The Supply Chain Department by doing the following: ? The Supply Chain Department will ensure appropriate consideration to competitors are given and adequate documentation is obtained with respect to proc?rerttent of professional services and sole source products in accordance with the Uniform Guidance 2 CFR section 200.320(f) ? Additionally, the documentation will be approved by the Director of Special Education as well as the Supervisor of Supply Chain, and retained as evidence of the internal controls over procurement. Timeline: Effective immediately Personnel Responsible: Amber Miller, Supply Chain Supervisor

View Audit 23374 Questioned Costs: $1

Finding 19918 (2022-006)

Material Weakness 2022

Pana Community Unit School District 8

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed ...

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. Plan: Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354 Questioned Costs: $1

Finding 19913 (2022-003)

Material Weakness 2022

Wauwatosa School District

WI

Questioned Costs Reporting

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salar...

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

View Audit 23336 Questioned Costs: $1

Finding 19909 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of the Greater Houston Area

TX

Questioned Costs Significant Deficiency

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charge...

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charged to the program. The amount overcharged to the grant was $4,353. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: As the organization continues to grow and evolve, the payroll processes must evolve. Subsequent to year-end, but prior to the audit, we performed an in-depth analysis of the entire payroll process and developed improved procedures that will both increase employee accountability and reduce the opportunity for many types of errors, including the types reported. In late 2023, after the renewed process is completely implemented, an updated analysis of risk assessment will be performed to identify any other areas of opportunity that may have arisen. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: September 2023

View Audit 18344 Questioned Costs: $1

Finding 19867 (2022-001)

Significant Deficiency 2022

University of Oklahoma Health Sciences Center

OK

Questioned Costs Procurement, Suspension & Debarment

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Hea...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Finding Summary: Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2023. Officials Responsible for Ensuring Corrective Action: Caleb Muckala, Assistant Vice President of Procurement. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.

View Audit 23514 Questioned Costs: $1

Finding 19850 (2022-001)

None 2022

South Tahoe Public Utility District

CA

Questioned Costs Cash Management

The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allow...

The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have bee reimbursed by the State.

View Audit 23478 Questioned Costs: $1

Corrective Action Plans

Filters