Corrective Action Plans

Finding 44651 (2022-001)

None 2022

MO

Subrecipient Monitoring Questioned Costs Reporting

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance, and Christine Bial, Director of Arts and Humanities Grant Programs Anticipated Completion Date: October 12, 2022 Corrective Action Plan: M-AAA submitted the FFATA report for the subaward and will implement proce...

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance, and Christine Bial, Director of Arts and Humanities Grant Programs Anticipated Completion Date: October 12, 2022 Corrective Action Plan: M-AAA submitted the FFATA report for the subaward and will implement procedures to update and maintain FSRS award reporting timely.

View Audit 39274

Finding 44650 (2022-002)

Material Weakness 2022

Bladen County

NC

Eligibility Matching / Level of Effort / Earmarking Questioned Costs

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of a...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on September 7, 2022 and the following manual sections were addressed (handouts given): MA 2506 (US Citizenship Requirement); MA 3300 (Income); MA 3335 (Residency); MA 3365 (Child Support); MA 3410 (Terminations, deletions, ExParte reviews); MA 3515 (Automated Inquiry Match Procedures). Due to a repeat finding for the Work Number error, training was held on September 7, 2022. The repeat finding was discussed with the county as possibly continuing due to the timeframe from one audited year into the next year. The audit did reflect a decline in the Work Number error as the audited timeframe moved into the cases completed after the prior year training. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2023 (Improvements from 06/01/2022 - 07/01/2023)

View Audit 39645

Finding 44649 (2022-003)

Significant Deficiency 2022

Bladen County

NC

Questioned Costs Eligibility

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of a...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on September 7, 2022 and the following manual sections were addressed (handouts given): MA 2506 (US Citizenship Requirement); MA 3300 (Income); MA 3335 (Residency); MA 3365 (Child Support); MA 3410 (Terminations, deletions, ExParte reviews); MA 3515 (Automated Inquiry Match Procedures). Due to a repeat finding for the Work Number error, training was held on September 7, 2022. The repeat finding was discussed with the county as possibly continuing due to the timeframe from one audited year into the next year. The audit did reflect a decline in the Work Number error as the audited timeframe moved into the cases completed after the prior year training. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2023 (Improvements from 06/01/2022 - 07/ 01/2023)

View Audit 39645

Finding 44648 (2022-004)

Significant Deficiency 2022

Bladen County

NC

Eligibility Questioned Costs

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Supervisor and Lead worker will complete monthly second party reviews for application approvals/denials/withdrawals. Based on second party findings an individual meeting will be held with the Income Maintenance Caseworker re...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Supervisor and Lead worker will complete monthly second party reviews for application approvals/denials/withdrawals. Based on second party findings an individual meeting will be held with the Income Maintenance Caseworker responsible for case actions, to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring the worker understands the error and what they will need to do for making improvements. Every month the Income Maintenance Supervisor (IMS) will report the findings in a written report to the Program Administrator for review. The IMS will report all findings as well as what actions have been taken on making case corrections. Any reports to include reasons of untimely process of applications will require a written explanation from the Income Maintenance Caseworker to the Agency Director and Program Administrator. For the Energy programs (LIEAP, LIHWAP and CIP) workers are given the opportunity to staff the case with the program Supervisor and Lead worker. This staffing will allow discussion in making proper decisions based upon DHHS Energy Policies. Staffing's are requested on an "as needed basis". A detailed checklist for Energy Programs has been created that will be utilized by all staff when taking and processing any Energy program applications. The checklist has been siloed for each specific program area; Low Income Energy Assistance Program, Low Income Household Water Program and the Crisis Intervention Program. Upon completion of the application for any specific program a checklist will be required to be signed, completed and scanned into the client record to indicate all actions have been taken properly. Proposed Completion Date: July 1, 2023 (Improvements from 06/01/2022 - 07/01/2023)

View Audit 39645

Finding 44605 (2022-001)

None 2022

Heifer Project International

AR

Questioned Costs Procurement, Suspension & Debarment Reporting

Identifying Number: 2022-001 Finding: A required technical and financial report submission was submitted to the granting agency after the stated due date per the grant agreement which resulted in a late submission. Corrective Actions Taken or Planned: Although both the technical and financial re...

Identifying Number: 2022-001 Finding: A required technical and financial report submission was submitted to the granting agency after the stated due date per the grant agreement which resulted in a late submission. Corrective Actions Taken or Planned: Although both the technical and financial reports were submitted to the donor, Heifer agrees that the reports were submitted past the due date stipulated in the terms and conditions of the contract. Project leads will be required to maintain a catalog of all awards? technical and financial reporting due dates under their responsibility. Project leads will regularly monitor donor reporting due dates to ensure that technical and financial reports are submitted on time. Should there be a potential for delay in reporting, project leads will notify the respective donor through written communication and request an extension. Heifer management will ensure these controls are established and implemented by project leads. Compliance with donor reporting requirements and its related documentation will be periodically reviewed by Heifer?s Financial Awards Compliance Function. This system will be in place and fully operational by 30 June 2023. Heifer?s Senior Area Vice Presidents for Programs (Adesuwa Ifedi, Mahendra Lohani, and Oscar Casta?eda) are responsible for ensuring the implementation of this corrective action plan. Additionally, Heifer is in the process of implementing an Integrated Program Management System (IPMS). IPMS provides effective, agile minimum global standards for project management that are flexible enough to allow adaptation based on team?s needs, local context, project funder, etc. It provides the tools, templates, and guidelines built into a cloud-based software (NGO Online) for program staff to make decisions with real time information on the project. This tool will include a Compliance Checklist and associated tasks lists which will ensure Heifer projects are compliant with the funding requirements. Global roll-out of this system is estimated to be fully operational by mid-2023.

View Audit 49113

Finding 44601 (2022-001)

Significant Deficiency 2022

Bellwood School District 88

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The District will create better meal claim tracking procedures and create a summary spreadsheet to more easily report meal claims on a monthly basis.

View Audit 46026 Questioned Costs: $1

Finding 44600 (2022-008)

None 2022

Florida Rural Legal Services, Inc.

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Finding 2022-008 ? Special Test & Provisions- Priorities in Use of Resources (Noncompliance) CORRECTIVE ACTION: As part of our transition to our Paylocity payroll/HR system, we have put in place an onboarding work flow that automatically has the employee sign a priority statement and retain that wit...

Finding 2022-008 ? Special Test & Provisions- Priorities in Use of Resources (Noncompliance) CORRECTIVE ACTION: As part of our transition to our Paylocity payroll/HR system, we have put in place an onboarding work flow that automatically has the employee sign a priority statement and retain that within the HR system. As a correction to this new process, FRLS CFO and management will create a company-wide checklist and perform a thorough internal audit to ensure that all employees have this statement in their HR files. We will complete this action by the fourth quarter of 2023.

View Audit 46024

Finding 44599 (2022-007)

Significant Deficiency 2022

Florida Rural Legal Services, Inc.

AL

Questioned Costs Subrecipient Monitoring Significant Deficiency

Finding 2022-007 ? Special Test & Provisions- Private Attorney Involvement PAI (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS requested and received a waiver from LSC with respect to its 2022 spending on PAI. As part of its request, FRLS shared that as part of the corrective act...

Finding 2022-007 ? Special Test & Provisions- Private Attorney Involvement PAI (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS requested and received a waiver from LSC with respect to its 2022 spending on PAI. As part of its request, FRLS shared that as part of the corrective action plan, improved PAI services by changing pro bono coordinators from paralegals to attorneys to better work with private attorneys and respective bar associations throughout our service areas. FRLS has also reestablished connections with our respective service partners throughout the pandemic, rebuilding and providing excellent services through our pro bono partners. PAI remains one of our top priorities in expanding our program services. Our program improvements, including pro bono assistance via virtual and courthouse clinics have resulted in more PAI services to our client communities. We have increased attendance at our annual bench and bar events to raise PAI awareness in our service communities and are also planning to introduce other annual bench and bar event in other regional offices in the future, including our first bench bar event in our Lakeland Service area.

View Audit 46024

Finding 44598 (2022-006)

Significant Deficiency 2022

Florida Rural Legal Services, Inc.

AL

Questioned Costs Significant Deficiency

Finding 2022-006 ? Case Requirements (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS? Deputy Director and Advocacy Director has trained and provided follow-up to staff on the importance of maintaining proper documentation in its case files. FRLS is implementing a checklist of req...

Finding 2022-006 ? Case Requirements (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS? Deputy Director and Advocacy Director has trained and provided follow-up to staff on the importance of maintaining proper documentation in its case files. FRLS is implementing a checklist of required documentation before every case closure to be reviewed by the Regional Managing Attorneys and Advocacy Director. Upon closure of a case file, the assigned advocate and Regional Managing Attorney will then attest that a case file contains all necessary documentation for compliance. A review of the checklist and case files will be done by the Advocacy Director on a regular basis to ensure compliance.

View Audit 46024

Finding 44596 (2022-001)

Significant Deficiency 2022

George J. and Hilda Meyer Foundation, Inc.

MO

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

Cause: Management oversight. Effect: The Foundation could be out of compliance with the covenants of the Loan and Security Agreement. Recommendation: We recommend the Foundation design controls to ensure that calculation is completed in accordance with the loan agreement and funded in full prior t...

Cause: Management oversight. Effect: The Foundation could be out of compliance with the covenants of the Loan and Security Agreement. Recommendation: We recommend the Foundation design controls to ensure that calculation is completed in accordance with the loan agreement and funded in full prior to the end of each fiscal year. Views of responsible officials: There is no disagreement with the audit finding. A waiver of the funding requirement was obtained for the year ended August 31, 2022. Management will incorporate the funding calculation for the Replacement and Extension Account into the reconciliations to be performed and reevaluated monthly.

View Audit 46020

Finding 44592 (2022-001)

Significant Deficiency 2022

Adna School District No. 226

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 985...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 98522 (360)748-0362 Corrective action the auditee plans to take in response to the finding: The District concurs and will review the current and future year?s indirect cost rates for ESSER re-imbursements. Anticipated date to complete the corrective action: Completed

View Audit 45725 Questioned Costs: $1

Finding 44591 (2022-002)

Material Weakness 2022

Adna School District No. 226

WA

Allowable Costs / Cost Principles Questioned Costs Equipment & Real Property Management

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with allowable activities and costs and restricted purpose require-ments. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 ...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with allowable activities and costs and restricted purpose require-ments. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 98522 (360)748-0362 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy ?unmet? need in would have been hard to meet even if the District hadn?t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC to resolve this finding and we appreciate the guidance that was provided by the FCC, as noted below. Guidance from the FCC Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. The following guidance from the Federal Communications Commission, titled ?Emergency Connec-tivity Fund Common Misconceptions?, ?Misconception #2: If schools have returned to in-class in-struction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus are eligi-ble for Emergency Connectivity Fund Support.? From the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: ?We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific met-rics or process requirements on those determinations.? And from question 53: ??we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were pur-chased for the purpose of providing students?with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use. Anticipated date to complete the corrective action: Completed

View Audit 45725 Questioned Costs: $1

Finding 44582 (2022-003)

None 2022

South Shore Child Guidance Association, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

Audit Finding Reference Number: 2022-003 Recommendation - South Shore should develop a documented procurement policy in accordance with the uniform guidance. Corrective Action Plan - We will develop a policy as part of our overall Policy & Procedure Manual that matches all uniform guidance regulati...

Audit Finding Reference Number: 2022-003 Recommendation - South Shore should develop a documented procurement policy in accordance with the uniform guidance. Corrective Action Plan - We will develop a policy as part of our overall Policy & Procedure Manual that matches all uniform guidance regulations related to procurement.

View Audit 38529

Finding 44581 (2022-002)

Significant Deficiency 2022

South Shore Child Guidance Association, Inc.

NY

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.405

Audit Finding Reference Number: 2022-002 Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission i...

Audit Finding Reference Number: 2022-002 Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior submission. Claim form and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grants accountant and controller at which time claim for reimbursement can be submitted by grant accountant.

View Audit 38529

Finding 44578 (2022-001)

Material Weakness 2022

Brooklyn Plaza Medical Center, Inc.

NY

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: D...

CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 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 number assigned in the schedule. FINDINGS- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (CFDA 93.224/93.527) Finding 2022-01 - Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken This finding was also reported in the calendar year 2021 audit. As part of our corrective action plan, we instituted monthly audits to capture any issues early. Unfortunately, the same finding was noted by the auditors in this 2022 audit. There were several factors that impeded us from resolving the sliding fee scale finding. We continue to have high staff turnover in the front desk position. In addition, the population generated from the system to select our sample on a monthly basis included both self-pay and insured patients, even though self-pay was the only criteria selected. It made a proper audit -inefficient. We are committed to putting in place a process that will prevent the reoccurrence of this finding. We have hired a consulting firm, "Health Efficient", to do a comprehensive review of our EMR systems to ensure that the system setup is correct and proper reports are being generated. In addition, we have retained them to train all front desk staff, including the director and supervisor. The consulting firm will also conduct bi- weekly audits for six months to ensure the issue is resolved. If the Health Resources and Services Administration has questions regarding this plan, please call Daniel Desire, Chief Financial Officer at 718-596-9800, ext. 226. Sincerely yours, Daniel Desire

View Audit 48905

Finding 44555 (2022-005)

Material Weakness 2022

Community Chest, Inc.

NV

Questioned Costs Matching / Level of Effort / Earmarking

Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Matching, Level of Effort and Earmarking, and Audit Requirements for Federal Awards (Uniform Guidance) provides that amounts for matching but be verifiable, allowed under general cost principles,...

Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Matching, Level of Effort and Earmarking, and Audit Requirements for Federal Awards (Uniform Guidance) provides that amounts for matching but be verifiable, allowed under general cost principles, determined in accordance with generally accepted accounting principles and reported on the grant reports. Amounts for match was not properly reported on the financial report, in addition supporting documentation was not retained for all match and certain match recorded in accordance with generally accepted accounting principles. Responsible Individuals: Erik Schoen, CEO; Amber Stanley, Business Manager Corrective Action Plan: We are in agreement with this finding. As part of our CAP, we have replaced our former business manager with a new employee, who is receives regular support and guidance from an independent accounting professional with decades of experience. Together, they are forming a point-by-point strategic approach so that this finding is corrected in the current FY. As of 11/1/22, we had already started changing the inkind contributions workbook to reflect a more detailed representation of what contribution was being applied to what grantor. This has resulted in an easier to understand form. We have also begun to keep more accurate records both digitally and in paper form. We will continue to improve on this process by completing match on a per quarter basis while instituting a better process. Anticipated Completion Date: June 30, 2023

View Audit 49210 Questioned Costs: $1

Finding 44544 (2022-002)

Material Weakness 2022

Town of Wayland

MA

Allowable Costs / Cost Principles School Nutrition Programs Questioned Costs

RE: Finding 2022-002, Maintain Employees' Time and Effort Records To whom it may concern: Time and Effort Records have been maintained as of the start of the 2022-2023 fiscal year. The District is now in compliance and will be going forward. Tom Lafleur Director of Finance and Operations

View Audit 46584 Questioned Costs: $1

Finding 44543 (2022-001)

Significant Deficiency 2022

Holmes County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The District Federal Programs Coordinator will: 1. Attend professional development activities provided by our Federal Programs Consultant, Dr. Cheryl Sattler with Ethica, LLC. ...

The District Federal Programs Coordinator will: 1. Attend professional development activities provided by our Federal Programs Consultant, Dr. Cheryl Sattler with Ethica, LLC. These activities include monthly technical calls, annual Title 1 Bootcamp, and Spring Coordinator's Workshop. 2. Seek help and advice from Dr. Sattler as needed. 3. Attend FASFEPA Conferences, twice per year, to learn about updates and changes to federal laws regarding Title 1 funds. 4. Review the budget entered into the district's accounting system to ensure there are no discrepancies.

View Audit 46578 Questioned Costs: $1

Finding 44542 (2022-003)

Significant Deficiency 2022

Norwood School District No. 63

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquid...

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Jake Flowers, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 45033

Finding 44520 (2022-003)

Material Weakness 2022

City of Portland Maine

ME

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Audit Finding Reference: 2022-003 Improve Controls and Documentation over Payroll Process Planned Corrective Action: The Portland Public School District's payroll operations have been under strain since its conversion to a new software system (Munis) in January 2019. Certain modules and functionalit...

Audit Finding Reference: 2022-003 Improve Controls and Documentation over Payroll Process Planned Corrective Action: The Portland Public School District's payroll operations have been under strain since its conversion to a new software system (Munis) in January 2019. Certain modules and functionalities were not set up completely or correctly prior to launch, which necessitated workarounds, time-consuming manual processing, and error correction. These challenges were compounded by staff turnover, staffing shortages, and the heightened pressures across the district caused by the pandemic. As a result certain systems, processes, procedures, and documentation protocols have weakened over this time. PPS is aware of this and has been working toward a permanent solution to the root cause of the payroll challenges. In collaboration with outside consultants, PPS has entered into an agreement to transition to ADP as a third-party payroll provider for the district, with expected implementation in fall 2023. PPS has retained a project manager for the transition, whose focus will not only be the technical software transition but also ensuring that sound policies, procedures, and controls are in place alongside system capabilities that meet the needs of the district. Additionally, PPS intends to invest in additional HR staff in order to implement new workflow that ensures appropriate segregation of duties, review, and documentation of employee pay information. Name of Contact Person: Terry Young Ed.D Executive Director of Operations Portland Public Schools 353 Cumberland Avenue Portland, ME 04101 Direct: (207) 842-5333 Anticipated Completion Date: 11/1/2023

View Audit 43791 Questioned Costs: $1

Finding 44518 (2022-004)

Material Weakness 2022

City of Portland Maine

ME

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Finding 2022-004 Improve Time and Effort Documentation Planned Corrective Action: The Housing and Economic Development Department will establish a process to document time and effort certifications for salaried employees, and ensure that compliance is monitored on an ongoing basis by the HCD Divisio...

Finding 2022-004 Improve Time and Effort Documentation Planned Corrective Action: The Housing and Economic Development Department will establish a process to document time and effort certifications for salaried employees, and ensure that compliance is monitored on an ongoing basis by the HCD Division Director. Anticipated Completion Date: May 1, 2023 Contact Person: Mary Davis, Interim Department Director, Housing and Economic Development and Division Director, Housing and Community Development

View Audit 43791 Questioned Costs: $1

Finding 44515 (2022-006)

Significant Deficiency 2022

Housing Authority of the County of Jackson

IL

HUD Housing Programs Questioned Costs Special Tests & Provisions

2022-006 ? Special Tests & Provisions: Depository Agreements Auditee?s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: On or by June 30, 2023. Person ...

2022-006 ? Special Tests & Provisions: Depository Agreements Auditee?s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: On or by June 30, 2023. Person Responsible for Corrective Action: Executive Director with assistance of JCHA staff. Questions concerning the JCHA?s Corrective Action Plan should be addressed to Brigitta Mac- Rizzo, Executive Director, Housing Authority of Jackson County, 300 North 7th Street, Murphysboro, IL 62966.

View Audit 38705

Finding 44514 (2022-005)

Significant Deficiency 2022

Housing Authority of the County of Jackson

IL

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, ...

2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, 2023. Person Responsible for Corrective Action: Bedrock Housing Consultants.

View Audit 38705

Finding 44512 (2022-003)

Material Weakness 2022

Housing Authority of the County of Jackson

IL

Questioned Costs Procurement, Suspension & Debarment

2022-003 ? Procurement Auditee?s Response and Planned Corrective Action JCHA will implement and follow a procurement policy that follows HUD procurement regulations. In addition, the Authority will receive training to better understand HUD?s procurement requirements. Planned Implementation Date of C...

2022-003 ? Procurement Auditee?s Response and Planned Corrective Action JCHA will implement and follow a procurement policy that follows HUD procurement regulations. In addition, the Authority will receive training to better understand HUD?s procurement requirements. Planned Implementation Date of Corrective Action: On or by June 30, 2023. Person Responsible for Corrective Action: Any staff with procurement authority.

View Audit 38705 Questioned Costs: $1

Finding 44501 (2022-003)

None 2022

Primecare Community Health, INC

IL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manage...

PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manager of Enrollment & Access will conduct audits on a monthly basis and a monthly summary report will be submitted to the PrimeCare Controller or CFO for review. Additionally, PrimeCare?s Director, Revenue Cycle and Manager, Enrollment & Access will review and update the naming convention of sliding fee scale discounts within Athena to aid in selecting the appropriate patient discount.

View Audit 52797

Corrective Action Plans

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