Corrective Action Plans

Finding 58749 (2022-001)

Material Weakness 2022

MA

Questioned Costs Material Weakness Reporting

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? 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 PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review the PRF Reporting Portal instructions detailing how to complete individual schedules in the Reporting Portal, and ensure that all costs claimed are fully supported. The Organization should also ensure that an individual with sufficient training and experience is assigned to review and approve all grant reports submitted through the Reporting Portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement controls over reviewing and approving schedules to ensure that all schedules are complete before submission on the reporting portal. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: 6/30/2023 If the United States Department of Health and Human Services has questions regarding this plan, please call Sergio Plaza at 508-688-5608.

View Audit 54611 Questioned Costs: $1

Finding 58710 (2022-001)

Significant Deficiency 2022

Wayne County Healthy Communities

MI

Significant Deficiency Questioned Costs

June 21, 2023 Glen Olivache, CPA, PC P.O. Box 32605 Detroit, Ml 48232 Re: Corrective Action Plan for Wayne County Healthy Communities In response to the audit finding for fiscal year 2022, Wayne County Healthy Communities has implemented processes and procedures to address the finding. ? Find...

June 21, 2023 Glen Olivache, CPA, PC P.O. Box 32605 Detroit, Ml 48232 Re: Corrective Action Plan for Wayne County Healthy Communities In response to the audit finding for fiscal year 2022, Wayne County Healthy Communities has implemented processes and procedures to address the finding. ? Finding Number 2022-01 WCHC Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record [EHR] system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors. Anticipated Completion Date: December 15, 2023 Individuals Responsible: Amaal Haimout, Chief Operating Officer Brian Middaugh, Chief Financial Officer Sincerely, Ka'leef Stanton Morse, MHS, MBA Chief Executive Officer Wayne County Healthy Communities KMorse@waynecounty.com 313-702-2710 Cc: Amaal Haimout Brian Middaugh

View Audit 56604

Finding 58707 (2022-004)

Material Weakness 2022

Jackson County, Florida

FL

Period of Performance Questioned Costs Subrecipient Monitoring § 200.303

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that...

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Each individual project under this program has a specified work deadline, which may be extended at the discretion of FEMA. RESPONSE: The County has requested an extension related to the FEMA work, but as of the date of the report, the extension has not been approved. Effective June 26, 2023, Rett Daniels, Deputy County Administrator, and Sarah Sun, Budget Director, will continue to seek and obtain the proper extensions needed for the FEMA project in question.

View Audit 56597 Questioned Costs: $1

Finding 58706 (2022-005)

Material Weakness 2022

Jackson County, Florida

FL

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile...

FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile to the County's accounting records and represent actual expenditures. The two large projects were tested for compliance with this requirement, including all quarterly reports submitted during the 2021 fiscal year for these projects. This was not a statistically valid sample. For all quarterly reports tested, the reported expenditures per quarter were unable to be reconciled to actual expenditures in the quarter per the invoices and other supporting documentation in the County's files. RESPONSE: Rett Daniels, Deputy Administrator, Sarah Suhn, Budget Director, and Tony Pumphrey, Finance Officer, will develop controls that will be effective July 31, 2023, to ensure quarterly reports submitted are reconciled to actual quarterly expenditures per invoices and other supporting documentation.

View Audit 56597

Finding 58701 (2022-002)

Material Weakness 2022

Southeast Georgia Consolidated Housing Authority

GA

Questioned Costs Eligibility HUD Housing Programs

2022-002 Internal Controls over Documentation in Tenant Files We will implement controls and procedures to ensure proper verification of tenant information and rent calculations are performed. We will also implement a review process to detect errors timely. Date of completion: Ongoing

View Audit 56178

Finding 58700 (2022-001)

Material Weakness 2022

Southeast Georgia Consolidated Housing Authority

GA

Special Tests & Provisions Questioned Costs HUD Housing Programs

2022-001 Operating Budget Revision Not approved by Board of Commissioners for Operating Expenditures that exceeded the originally approved Budget We will implement a process to review operating expenditures frequently to ensure that operating expenditures do not exceed approved budgeted expend...

2022-001 Operating Budget Revision Not approved by Board of Commissioners for Operating Expenditures that exceeded the originally approved Budget We will implement a process to review operating expenditures frequently to ensure that operating expenditures do not exceed approved budgeted expenditures. When actual expenditures exceed budgeted expenditures, the Authority will approve a budget revision to cover actual expenditures. Date of completion: Ongoing

View Audit 56178

Finding 58699 (2022-001)

Significant Deficiency 2022

Rowan County Housing Authority

NC

Questioned Costs HUD Housing Programs Reporting

Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Sara Potts Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to Reports ...

Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Sara Potts Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to Reports and will implement procedures to insure all Reports are submitted timely. Proposed Completion Date: Immediately

View Audit 56173 Questioned Costs: $1

Finding 58687 (2022-002)

Significant Deficiency 2022

Disability Rights Washington

WA

Questioned Costs Allowable Costs / Cost Principles

Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal ...

Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal controls to ensure that all costs charged to the federal awards are allowable under Federal Regulations and follow DRW?s policies and procedures for consistent treatment. Steps: 1. Consolidate what constitutes an unallowable expenditure under federal regulations in a one pager for use in training fiscal staff, program staff, development staff and staff who submit expense reimbursements. Include expenditures that are in a gray area and subject to interpretation, so they are charged to an unrestricted fund. 2. Revise instructions and provide training for coding and approving fund allocations in Concur to emphasize accuracy of coding before it reaches Controller. 3. Revise instructions and provide training for Controller to emphasize the catching of mistakes made during Concur entry and approval before they are entered into Abila. 4. Revise instruction and provide training for reviewing cost center expenditure reports by program directors to emphasize how to understand the information and how to catch coding errors made during the Concur/ Abila entry and approval processes, particularly those which involve using federal dollars for unallowable expenditures. 5. Have Fiscal Monitor routinely verify that all involved employees have received the training described above and are performing their duties consistent with that training. Attention should be paid to ensure that regular reports are made to the Executive Director and involved employees with the results from this monitoring. 6. Go back to charging all technology related expenses (such as computers, computer repairs and accessories) to Cost Center 23 which is allocated on an equitable basis across all funds. Anticipated completion date: April 30, 2023.

View Audit 53879 Questioned Costs: $1

Finding 58686 (2022-001)

Material Weakness 2022

Jefferson County Department of Health

AL

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Jefferson County Department of Health submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FEDERAL AWARDS: Audit Finding Reference 2022-001 Procurement Corrective Action Plan Rate quotes will...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Jefferson County Department of Health submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FEDERAL AWARDS: Audit Finding Reference 2022-001 Procurement Corrective Action Plan Rate quotes will be obtained from at least three (3) law firms as required for ?small purchases? by 2 C.F.R. 200.320. Person Responsible Rodney Holmes, Finance Director Estimated Completion Date May 31, 2023

View Audit 53878 Questioned Costs: $1

Finding 58684 (2022-001)

None 2022

Grand Island Public Schools

NE

Questioned Costs Procurement, Suspension & Debarment § 200.320

Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. Also, the District reimbursed $105,273 ...

Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. Also, the District reimbursed $105,273 to NDE during September 2022.

View Audit 49944 Questioned Costs: $1

Finding 58682 (2022-001)

Significant Deficiency 2022

Channel One, Inc.

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

SEE ATTACHED

View Audit 55870

Finding 58679 (2022-003)

Material Weakness 2022

Open Door Health Services, INC

IN

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties

2022-003 Findings Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-003: ? Open Door Health Services, Inc. continues to evaluate controls around monitoring of the sliding fee discounts that are applied. ? Open Door Health Services, Inc. wi...

2022-003 Findings Reported by Uniform Guidance ? The following steps have been taken or will be taken to address Finding 2022-003: ? Open Door Health Services, Inc. continues to evaluate controls around monitoring of the sliding fee discounts that are applied. ? Open Door Health Services, Inc. will actively review past and current discounts to ensure errors are corrected in a timelier manner.

View Audit 54258

Finding 58678 (2022-001)

Significant Deficiency 2022

Gti Energy and Subsidiaries

IL

Subrecipient Monitoring Cash Management Significant Deficiency

Finding Number: 2022-001 Condition: Controls in place did not minimize the time elapsing between the transfer of funds and disbursement to a GTI Energy subrecipient. Planned Corrective Action: The one exception noted related to a disbursement made in January 2022, prior to the full implementation of...

Finding Number: 2022-001 Condition: Controls in place did not minimize the time elapsing between the transfer of funds and disbursement to a GTI Energy subrecipient. Planned Corrective Action: The one exception noted related to a disbursement made in January 2022, prior to the full implementation of the corrective action plan in May of 2022. GTI Energy management believes the prior year?s corrective action plan successfully addressed this finding, as the remainder of the transactions tested were paid within 30 calendar days. Contact person responsible for corrective action: Michael Momot, Sr. Manager, Accounting and Contract Administration Anticipated Completion Date: Fully corrected as of May 31, 2022

View Audit 54739

Finding 58676 (2022-002)

Significant Deficiency 2022

Bedford Public Schools

MI

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

2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. The District was unable to provide support for pr...

2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. The District did not follow federal requirements to obtain prior approval for capital expenditures. Auditor Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. Corrective Action. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Person: Julie Campbell, Chief Financial Officer Anticipated Completion Date: June 30, 2023

View Audit 54255

Finding 58615 (2022-001)

None 2022

Regents of the University of Michigan

MI

Questioned Costs

Finding No. 2022-001 ? HEERF Student Grant Disbursements View of Responsible Officials: The University concurs with the auditors? finding. The UM-Flint campus has taken corrective action as of September 27, 2021 to establish controls that ensure students are provided with the correct amounts offered...

Finding No. 2022-001 ? HEERF Student Grant Disbursements View of Responsible Officials: The University concurs with the auditors? finding. The UM-Flint campus has taken corrective action as of September 27, 2021 to establish controls that ensure students are provided with the correct amounts offered in accordance with the Higher Education Emergency Relief Fund awarding policy. Completion Date: September 2021

View Audit 56243 Questioned Costs: $1

Finding 58611 (2022-002)

None 2022

The Pennsylvania State University

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University subm...

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University submitted Quarterly Budget and Expenditure Reporting for HEERF III (a)(1) Institutional Portion, (a)(2), and (a)(3) on a quarterly basis. However, it was noted that one (1) report for the Quarter ending June 30, 2021, was due on July 10, 2021, and was submitted on August 16, 2021. Recommendation - We recommend that the University submit the required report within the time frame prescribed by U.S. Department of Education. Corrective Action Plan - This error was due to a misinterpretation of the HEERF III reporting requirements at the time, as $0 had been disbursed during the quarter in question. As soon as this error was realized, the report was submitted, and all subsequent HEERF III reporting has been submitted timely Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58610 (2022-001)

None 2022

William R Moore College of Technology

TN

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Instructors will do a better job communicating to the Registrar of student course drops and reporting LDAs. The Registrar has implemented a review of all data to ensure it is correct moving forward. Our third-party financial aid processer, FAME, has agreed to review all r2T4 forms going forward for ...

Instructors will do a better job communicating to the Registrar of student course drops and reporting LDAs. The Registrar has implemented a review of all data to ensure it is correct moving forward. Our third-party financial aid processer, FAME, has agreed to review all r2T4 forms going forward for accuracy.

View Audit 54926 Questioned Costs: $1

Finding 58609 (2022-001)

Significant Deficiency 2022

The Arc of the Ozarks

MO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

Findings: Major Federal Program Audit, Significant Deficiency 2022-001 Written Uniform Guidance Policies and Procedures Recommendation: We recommend The Arc of the Ozarks draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned ...

Findings: Major Federal Program Audit, Significant Deficiency 2022-001 Written Uniform Guidance Policies and Procedures Recommendation: We recommend The Arc of the Ozarks draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.

View Audit 54923

Finding 58607 (2022-001)

Significant Deficiency 2022

Whittier College

CA

Questioned Costs Allowable Costs / Cost Principles

Finding 2022-001 Allowable Costs Criteria: According to the 2022 OMB Compliance Supplement - Institutions must demonstrate that costs incurred are allowable under the relevant statutory provisions and consistent with the purpose of the ESF ?to prevent, prepare for, and respond to coronavirus.? HE...

Finding 2022-001 Allowable Costs Criteria: According to the 2022 OMB Compliance Supplement - Institutions must demonstrate that costs incurred are allowable under the relevant statutory provisions and consistent with the purpose of the ESF ?to prevent, prepare for, and respond to coronavirus.? HEERF II, HEERF III, and HEERF I funds liquidated (spent) on or after December 27, 2020. Beginning December 27, 2020, any unused HEERF I Institutional Portion funds, new HEERF II Institutional Portion funds, HEERF III Institutional Portion Funds may be used to defray expenses associated with coronavirus (including lost revenue, reimbursement for expenses already incurred, technology costs associated with a transition to distance education, faculty and staff trainings, and payroll) and to make additional financial grants to students (CRRSAA Section 314(c)(1-3); ARP Section 2003) Statement of Condition: Whittier College charged an unallowable expense related to non-Covid-related testing at the College to the HEERF Institutional Portion. While most of the expense was for Covid testing performed by a third party at the College and deemed allowable, a portion was for screenings other than Covid; we determined that portion of the expense to be unallowable, as it was not consistent with the purpose of ESF "to prevent, prepare for, and respond to coronavirus". Corrective Action Planned: As the $634.87 expenditure documentation was prepared correctly but processed incorrectly, ORSP will strengthen reconciliation procedures to ensure that only allowable expenditures post to the respective grant fund and that timely corrections are made. Name of contact Person responsible for corrective action plan: Lisa Newton, Associate Director of Research and Sponsored Programs Anticipated completion date: The correction was made before submission of the HEERF third quarter report submission on 10/10/22.

View Audit 54920 Questioned Costs: $1

Finding 58605 (2022-001)

Significant Deficiency 2022

Union Baptist Church-School, Inc.

MD

Internal Control / Segregation of Duties Questioned Costs

We concur with the finding and will implement a procedure that will include a second signatory (persons authorized as second signers, i.e. board chair, CEO) that approves EFT transactions within the invoice packet of purchases.

View Audit 54919

Finding 58531 (2022-001)

Material Weakness 2022

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Catherine Booth Friendship House Fort Worth, TX (A Project of Catherine Booth Friendship House Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name:...

Project Legal Name: Catherine Booth Friendship House Fort Worth, TX (A Project of Catherine Booth Friendship House Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation that management should obtain HUD approval of repayment of advances outstanding in the amount of $23,000 to cover PRAC shortfalls. In the future, management will request PRAC shortfall funding advances, if needed, from the replacement reserve or residual receipts reserve, or obtain HUD approval for repayment to Owner from operations upon receipt of PRAC funds. b. Action(s) Taken or Planned on the Finding In the future we will obtain HUD approval prior to repayment for advances to cover PRAC shortfall -funding, or we will request withdrawal from replacement reserves or residual receipts reserve. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared. Finding 2022-001 Cleared.

View Audit 55320 Questioned Costs: $1

Finding 58486 (2022-007)

Material Weakness 2022

Regional West Health Services

NE

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: RWHS selected option I to calculate lost revenue for its subsidiary, which consists of reporting quarterly net revenue by payor during the period of availability. Net revenue was determined by projecting payor deductions instead of using actual deductions as required by the terms and conditions of the award. Planned Corrective Action: Management will refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. Contact Person: Alan Townsend, CFO Anticipated Completion Date: Ongoing

View Audit 54656

Finding 58485 (2022-006)

Material Weakness 2022

Regional West Health Services

NE

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: RWHS selected option II to calculate lost revenue for its subsidiary, which consists of a comparison of actual results during the period of availability to the approved budget in 2020 and 2021. The budget was required to be approved by March 27, 2020. The budget used for 2021 and 2022 was not approved by the required date. Planned Corrective Action: Management will refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. Contact Person: Alan Townsend, CFO Anticipated Completion Date: Ongoing

View Audit 54656

Finding 58484 (2022-005)

Material Weakness 2022

Regional West Health Services

NE

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.327 § 200.328

Material Weakness: Criteria: RWHS must establish and maintain effective internal control over federal awards that provides reasonable assurance that RWHS is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2...

Material Weakness: Criteria: RWHS must establish and maintain effective internal control over federal awards that provides reasonable assurance that RWHS is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the quarterly revenue on an actual and budgeted basis to be reported to the federal agency by March 31, 2023. Condition: RWHS submitted instances of inaccurate actual revenue for quarters 3 and 4 of 2021 and 2022 and inaccurate budgeted revenue for quarters 2 and 3 of 2021. Planned Corrective Action: Management will implement procedures to ensure that the required revenue totals are reported accurately in accordance with the terms and conditions of the federal award. Contact Person: Alan Townsend, CFO Anticipated Completion Date: December 31, 2023

View Audit 54656

Finding 58481 (2022-001)

Material Weakness 2022

Municipality of Skagway

AK

Questioned Costs Special Tests & Provisions Material Weakness

Finding 2022-001 ? Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Issue: A missing application from the audit sample was shredded in error before being scanned into the patient?s Electronic H...

Finding 2022-001 ? Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Issue: A missing application from the audit sample was shredded in error before being scanned into the patient?s Electronic Health Records (EHR) chart, resulting in a documentation gap. Objective: To prevent the recurrence of missing sliding fee applications by implementing a revised process that ensures all applications are properly documented and stored in the Electronic Health Records (EHR) system. Corrective Action Plan: Reception staff will continue to manage applications and supporting documentation, but once an application is complete and scanned to the patient?s chart, it will be stamped ?SCANNED? and passed to the Accounts and Benefits Specialist (ABS). The ABS will verify that the packet has been added to the patient?s EHR chart and the correct slide is placed on the account. Only application packets that are stamped ?SCANNED? will be shredded by the ABS. If the packet is not stamped, another review will be done by ABS to ensure a complete record in EHR prior to shredding. All incomplete applications will continue to be kept in a physical file by reception staff with date stamps and notes of what documentation is missing. Once an application is complete it will follow the steps outlined above. Expected Completion Date: Fiscal Year 2023

View Audit 54032 Questioned Costs: $1

Corrective Action Plans

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