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Corrective Action Plans

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Finding 43009 (2022-004)
Significant Deficiency 2022
Northwood Deaconess Health Center
ND
Special Tests & Provisions Questioned Costs Significant Deficiency § 200.303
Finding 2022-004 Federal Agency Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no informal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Pete Antonson, CFO Corr...
Finding 2022-004 Federal Agency Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no informal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Pete Antonson, CFO Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: October 30, 2023
View Audit 39287
Finding 43006 (2022-009)
Significant Deficiency 2022
Scotland County of North Carolina
NC
Questioned Costs Eligibility
Finding: 2022-009 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train on the importance of requesting the correct information. Targeted reviews will be completed by both Medicaid ...
Finding: 2022-009 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train on the importance of requesting the correct information. Targeted reviews will be completed by both Medicaid supervisors for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 by Family Medicaid and on 10/26/2022 for Adult Medicaid. Training logs are available. Targeted reviews began on 12/1/2022 and will end 2/28/2023 if no errors are documented. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.
View Audit 39106
Finding 43005 (2022-008)
Significant Deficiency 2022
Scotland County of North Carolina
NC
Questioned Costs Eligibility Reporting
Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to ...
Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to staff to evaluate for continued eligibility. Proposed completion date: Training was completed on 10/26/2022 for Adult Medicaid and will be completed by 12/15/2022 for Family Medicaid. Training logs will be available. Supervisors will review SSI Termination log each month to ensure cases were reviewed timely.
View Audit 39106
Finding 43004 (2022-007)
Significant Deficiency 2022
Scotland County of North Carolina
NC
Questioned Costs Eligibility
Finding: 2022-007 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult Medicaid Supervisor will train staff on the importance of obtaining and entering the correct resources for clients. Targeted reviews will be completed b...
Finding: 2022-007 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult Medicaid Supervisor will train staff on the importance of obtaining and entering the correct resources for clients. Targeted reviews will be completed by the Adult Medicaid Supervisor for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 10/26/2022. Training logs are available. Targeted reviews began on 12/1/2022 and will end on 2/28/2023 if no errors were documented. Review logs will document those targeted reviews. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.
View Audit 39106
Finding 43003 (2022-006)
Significant Deficiency 2022
Scotland County of North Carolina
NC
Questioned Costs Eligibility Internal Control / Segregation of Duties
Finding: 2022-006 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targete...
Finding: 2022-006 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train staff on the importance of entering the correct information, so that the case is processed correctly. Targeted reviews will be completed by both Medicaid Supervisors for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 for Family Medicaid and 10/26/2022 for Adult Medicaid. Adult Medicaid also trained on the 1/3 reduction on 11/9/2022. Training logs are available. Targeted reviews began on 12/1/2022 and will end on 2/28/2023 if improvements are noted and no further errors noted. Review logs will document those targeted reviews. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.
View Audit 39106
Finding 43002 (2022-005)
Significant Deficiency 2022
Scotland County of North Carolina
NC
Questioned Costs Eligibility
Finding: 2022-005 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Family Medicaid Supervisor has trained staff on when completing a child support referral is required. Targeted reviews will be completed by the Family Medicai...
Finding: 2022-005 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Family Medicaid Supervisor has trained staff on when completing a child support referral is required. Targeted reviews will be completed by the Family Medicaid Supervisor for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 with Medicaid staff. Training logs available. Targeted reviews began on 12/1/2022 and end on 2/28/2023, if appropriate referrals were made and documented. Review logs will document those targeted reviews. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.
View Audit 39106
Montgomery Supported Housiing INC
TX
Questioned Costs Reporting Internal Control / Segregation of Duties
Corrective action plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a t...
Corrective action plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a timely manner. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC Management Agent 6800 Park Ten Blvd, Ste 184-W San Antonio, TX 78213
View Audit 39818
Finding 42963 (2022-002)
Significant Deficiency 2022
East Newark Borough School District
NJ
Questioned Costs
Finding Category: The district should apply employee salaries to the grant budget line(s) in conjuction with the employees being compensated through the payroll system for their time and effort contributied to the program. In addition, the district should maintain documentation that shows the distri...
Finding Category: The district should apply employee salaries to the grant budget line(s) in conjuction with the employees being compensated through the payroll system for their time and effort contributied to the program. In addition, the district should maintain documentation that shows the distribution of salary and wages charged to grant awards based on actual employee activity as reflected in personnel activity reports, prepared after-the-fact, that include the total activity for which employees were compensated. Corrective Action Plan: The district will apply employee salaries to the grant budget line(s) in conjuction with the employees being compensated through the payroll system for their time and effort contributed to the program. In addition, the district will maintain documentation that shows the distribution of salary and wages charged to grant awards based on actual employee activity reports, prepared after-the-fact, that include the total activity for which employees were compensated. Method of Implementation: Employee salaries will be charged to the appropriate programs per payroll records. Any corrections/modifications will be properly documented. Person Responsible for Implementation: Interim Business Administrator/Board Secretary Date of Implementation: June 30, 2023
View Audit 40924
Invest Puerto Rico Inc.
PR
Questioned Costs Reporting § 200.512
Finding Number: 2022-001 Management response: Management agrees with the finding. Invest Puerto Rico Inc. changed its financial reporting structure for the year ended June 30, 2022. The analysis and approval process took longer than expected due to the complexity of the subject matter. The financial...
Finding Number: 2022-001 Management response: Management agrees with the finding. Invest Puerto Rico Inc. changed its financial reporting structure for the year ended June 30, 2022. The analysis and approval process took longer than expected due to the complexity of the subject matter. The financial statements were approved by Invest Puerto Rico Inc.?s Board of Directors on May 12, 2023. Corrective action plan: The Board of Directors issued two resolutions to approve the financial statements under the new reporting methodology for the year ended June 30, 2022, and the forthcoming years. No changes are expected in the future. Contact person: Astrid Navarro, Chief Financial Officer Expected completion date: The financial statements will be issued before May 31st, 2023, and requirements will be completed by June 30, 2023.
View Audit 48449
Commissioners of St. Mary's County
MD
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2022-001 Planned Corrective Action: The grant management duties will be assigned to more than one person to avoid late reports being submitted in the future. Additionally, more than one staff member in Department of Public Works (DPWT) will have the ability to submit reports in the event th...
Finding 2022-001 Planned Corrective Action: The grant management duties will be assigned to more than one person to avoid late reports being submitted in the future. Additionally, more than one staff member in Department of Public Works (DPWT) will have the ability to submit reports in the event the lead grants manager is unavailable. If future reports are expected to be late, the Deputy Director of Finance will be notified as to why the report is late. Name of Contact Person: James Gotsch, Director/Department Head Anticipated Completion Date: The above actions will be implemented before the next quarterly report is due ? by April 30, 2023. The additional assigned staff member(s) for the above noted responsibilities will be reported to the Deputy Director of Finance and Chief Financial Officer by April 30, 2023.
View Audit 43882
Finding 42955 (2022-001)
Significant Deficiency 2022
Flagler College, Inc.
FL
Matching / Level of Effort / Earmarking Questioned Costs Significant Deficiency
2022-001 Educational Stabilization Fund ? Earmarking ? HEERF earmarking requirements. Recommendation: We recommend that the College monitor the earmarking requirements of all grants, to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding...
2022-001 Educational Stabilization Fund ? Earmarking ? HEERF earmarking requirements. Recommendation: We recommend that the College monitor the earmarking requirements of all grants, to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding was caused by improper reporting of items earmarked per requirements. Accounting personnel will review grant/award contracts and associated standards in order to create necessary tracking documents to be submitted to individual responsible for grant/award reporting. Flagler is in the process of hiring a dedicated Grants & Compliance Manager that will be responsible for organizing and tracking requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Stacey Matthews and Tiffany Moore Planned completion date for corrective action plan: March 23, 2023 reporting on earmarking correction; implementation upon next award
View Audit 40194
Finding 42954 (2022-002)
Significant Deficiency 2022
Flagler College, Inc.
FL
Reporting Questioned Costs Significant Deficiency § 200.303
2022-002 Educational Stabilization Fund ? Reporting ? HEERF reporting requirements. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the ...
2022-002 Educational Stabilization Fund ? Reporting ? HEERF reporting requirements. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Flagler is in the process of hiring a dedicated Grants & Compliance Manager that will be responsible for organizing and submitting reporting requirements moving forward. In the meantime, preparing of reporting will be completed, reviewed and published by current accounting personnel based on a reporting schedule created upon review of the award documents and related standards. Name(s) of the contact person(s) responsible for corrective action: Stacey Matthews and Tiffany Moore Planned completion date for corrective action plan: March 23, 2023
View Audit 40194
Finding 42950 (2022-003)
Material Weakness 2022
Progress House Inc.
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
Views of responsible officials and corrective action: See SEFA Preparation; in addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure the proper al...
Views of responsible officials and corrective action: See SEFA Preparation; in addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure the proper allocation of funds provided. Responsible Individual: Office Manager Implementation Date: May 2023
View Audit 38169
Finding 42949 (2022-004)
Material Weakness 2022
Progress House Inc.
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs
Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings ? quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data match payroll data. ADP identifies...
Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings ? quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data match payroll data. ADP identifies and corrects reconciliation mistakes throughout the year to help save time and ensure an easier year-end tax audit. expense and accounts payable payroll policy Progress House Inc. contracts with an external company for payroll services. payroll preparation and approval Protocol Payroll Records-Employees are paid on a bi-monthly basis. The payroll company is responsible for preparing payroll checks and maintaining the records in a payroll journal. deductions Progress House Inc. is responsible for providing the external payroll company with accurate employee information, and providing changes or corrections as needed. The external payroll company is responsible for ensuring deductions including the appropriate social security taxes (FICA), federal income taxes, state income taxes and state disability insurance. Responsible Individual: Executive Director and Executive Assistant Implementation Date: July 2022
View Audit 38169 Questioned Costs: $1
Hospital Authority of Bainbridge Decatur County, Georgia
GA
Questioned Costs Reporting
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, ...
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, 2022. We have updated our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between updated calculations and the submissions and have determined this error had no impact on calculated or claimed Lost Revenue during Period 1 or Period 2. Management will consider this information for any corrections needed in the last three quarters of 2021 with our Period 4 of reporting. Contact Person: Mr. David Paugh
View Audit 39796 Questioned Costs: $1
Finding 42926 (2022-004)
Material Weakness 2022
Independent School District No. 548
MN
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requirements of 2 C...
Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Brian Korf, Superintendent. Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023
View Audit 39793
Case Western Reserve University
OH
Cash Management Questioned Costs Subrecipient Monitoring § 200.208 § 200.305
Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Scienc...
Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Title: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct in-operando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) The University believes it is in compliance and currently follows regulations pertinent to cash management in 2 CFR Part 200.305(b) (Uniform Guidance) which requires "payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity." As such, organizations are to minimize the time difference between vendor payment and requesting reimbursement from the sponsoring agencies. We acknowledge that there are discrepancies in the interpretation of the Office of Management and Budget (0MB) cash management compliance requirements and the Uniform Guidance Part 200.305(b). In October 2017, the Council on Governmental Relations (COGR) sent a letter to the Office of Federal Financial Management (OFFM) expressing concerns that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management included in the Uniform Guidance Part 200.305(b). COGR's stance is for the Compliance Supplement to be updated to correspond with the cash management requirements as written in the Uniform Guidance Part 200.305(b). In August 2021, COGR sent a follow-up letter to OFFM regarding the 2021 Compliance Supplement emphasizing the inconsistency has yet to be addressed or resolved and most recently followed-up again in June 2022. In September 2022, The Office of Research Administration (ORA) sent a letter in support of COGR's June 2022 Comment Letter and followed up in November 2022 as well, with no response. The Office of Research Administration is sincerely devoted to ensuring institutional compliance with Uniform Guidance and the Compliance Supplement. It is important to note that these exceptions pertain to accounts payable transactions only. ORA will be cognizant of OMB's current interpretation of the Cash Management requirements and will continue to monitor for additional guidance regarding discrepancies in the Compliance Supplement. Primary responsibility for implementing this corrective action plan for this finding rests with Diane Domanovics, Assistant Vice President for Sponsored Projects. Sincerely, Joan Schenkel Associate Vice President for Research
View Audit 39481
Finding 42913 (2022-003)
Material Weakness 2022
Hegg Memorial Hospital D/b/a Hegg Health Center
IA
Questioned Costs Material Weakness Reporting § 200.303
Finding 2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The Center?s fiscal year 2023 operating budget was not submitted during the period under audit and prior year audited financial statements we...
Finding 2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The Center?s fiscal year 2023 operating budget was not submitted during the period under audit and prior year audited financial statements were not submitted to USDA until USDA requested them, which was subsequent to the submission timeframe. Responsible Individual: Bill Slater, Chief Financial Officer Corrective Action Plan: A copy of the budget will be sent to USDA as soon as it is approved by the board and has been added to the year end procedures checklist. The audited financial statements will be provided to USDA upon finalization and within the 150 days of year end. Anticipated Completion Date: December 31, 2022
View Audit 39421
Finding 42912 (2022-001)
Material Weakness 2022
Guadalupe Regional Medical Center
TX
Allowable Costs / Cost Principles Questioned Costs Reporting
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR ...
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR 75.342) Condition ? The Medical Center is required to prepare and submit Provider Relief Fund reports. The reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? $1,525,701 ? Calculated as the value of reported rent, lease and insurance expenditures that were not related to the Medical Center?s prevention, preparation and/or response to the COVID-19 pandemic. Context ? The Period 2 Provider Relief Fund report was submitted and included rent, lease and insurance expenditures. The Medical Center?s submitted report includes the operations of the Medical Center?s nursing home facilities. The nursing home facilities are managed by a third party company. The Medical Center compiled the nursing home facility?s expenditures as submitted and included in their submitted Period 2 report. One nursing home facility manager was unable to justify that the expenditures charged to the grant were related to the prevention, preparation and/or response to the COVID-19 pandemic. Effect ? Expenses may not be allowable. Cause ? The Medical Center did not properly report Other PRF expenditures. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grants should be modified to ensure federal funding is not used to reimburse expenses that are not allowable and that reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions ? See attached corrective action plan for the Medical Center?s response to finding.
View Audit 39407 Questioned Costs: $1
Finding 42909 (2022-008)
Significant Deficiency 2022
South Carolina State University
SC
Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs
Finding 2022-008 Corrective Action Plan: In our effort to enhance our ability to access older Perkins Loan records, we will engage our information technology consultants to research our information collection system. Currently our ability to access older Perkins Loan records is restricted due to s...
Finding 2022-008 Corrective Action Plan: In our effort to enhance our ability to access older Perkins Loan records, we will engage our information technology consultants to research our information collection system. Currently our ability to access older Perkins Loan records is restricted due to system constraints. The findings from this engagement will be recorded and memorialized for the record. Anticipated Completion Date: June 30, 2023
View Audit 51591
Finding 42904 (2022-005)
Significant Deficiency 2022
South Carolina State University
SC
Internal Control / Segregation of Duties Questioned Costs Reporting
Finding 2022-005 Corrective Action Plan: To ensure that future reporting of the CARES HEERF funding is posted timely, and in the required format, the University?s Controller, Financial Aid Director and Vice President of Finance and Administration/Chief Finance Officer (CFO) will conduct a monthly r...
Finding 2022-005 Corrective Action Plan: To ensure that future reporting of the CARES HEERF funding is posted timely, and in the required format, the University?s Controller, Financial Aid Director and Vice President of Finance and Administration/Chief Finance Officer (CFO) will conduct a monthly review and/or periodically check the Department of Education CARES HEERF FAQs for updates and new requirements. This monthly review process will be internally by the Assistant Provost for sponsored program, who will function as a neutral third party selected from another division within the University (documentation of these compliance tests will be memorialized for the record on a monthly basis). The University Controller in coordination with the Financial Aid Director will prepare required reports and submit to the CFO for review. Once the CFO has reviewed, and approved, a service request will be submitted to the University IT to post the information to the website. The CIO has identified a technician with the necessary skill set to update the website until a permanent web-master can be identified (currently being conducted through contractual services). Once the website has been updated the service ticket will be updated and closed. Anticipated Completion Date: June 30, 2023
View Audit 51591
Eagle Lake Development Corporation
ME
Questioned Costs Internal Control / Segregation of Duties
2022-001 Other Matter Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future reserve requests are filed timely to allow adequate time for USDA Rural Development to process the request prior to the invoice due date. Management will...
2022-001 Other Matter Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future reserve requests are filed timely to allow adequate time for USDA Rural Development to process the request prior to the invoice due date. Management will ensure all future checks written on the reserve account have been approved prior to issuance. Proposed implementation date: The corrective action plan will be implemented immediately.
View Audit 51589
Finding 42888 (2022-002)
Significant Deficiency 2022
Community Health and Counseling Services
ME
Questioned Costs HUD Housing Programs
Condition and Context Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Views of Responsible Officials and Corrective Action Plan The Agency maintains a filing system with signed placement agreements with its foster parents and files a copy within...
Condition and Context Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Views of Responsible Officials and Corrective Action Plan The Agency maintains a filing system with signed placement agreements with its foster parents and files a copy within the Medical Record but not with the Foster Parent contract file. The Foster Parent Contract files explain the rights and responsibilities further and are maintained in a separate file from the placement agreements. In addition, the agency is in the process of obtaining an electronic signature platform for easier use in obtaining signatures on these and all agency contracts. Platform anticipated to be in place by fiscal year end. Responsible Official: Bernard Angst, CFO Implementation Date: June 30, 2023
View Audit 51588
Finding 42884 (2022-004)
Significant Deficiency 2022
St. Luke's Hospital
ND
Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: One of the Hospital?s required reserve accounts was underfunded by approximately $45,000. Responsible Individuals: Jody Nelson, ...
Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Finding Summary: One of the Hospital?s required reserve accounts was underfunded by approximately $45,000. Responsible Individuals: Jody Nelson, CEO and Megan Peterson, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023
View Audit 48518
Finding 42881 (2022-003)
Material Weakness 2022
St. Luke's Hospital
ND
Reporting Questioned Costs Material Weakness
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Names: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribut...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Names: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution; COVID-19 Coronavirus State Hospital Improvement Program Federal Assistance Listings #93.498 & 93.301 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Jody Nelson, CEO and Megan Peterson, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing
View Audit 48518
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