Corrective Action Plans

Finding 42610 (2022-001)

Material Weakness 2022

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The following corrective actions are being implemented in response to the finding: 1. Implement a Resource Manager The District has purchased an asset management software to use as a tool to ensure compliance regarding tracking district assets, including laptop computers and other technology devices purchased using ECF funds. The software will provide the District with a centralized tracking system for our technology inventory. When laptops are distributed to school buildings for distribution, the software will be used when checking them out to students and staff using a unique asset tag number. With this software, the district will be able to match laptops and devices to individual students and the historical checkout, maintenance, and assigned location data will be available on all devices in our system and can be available at any time. A student will be issued only one device at a time. 2. Improve Use of Asset Tags The District already places asset tags on high value assets such as equipment and technology devices. Improvements being made include using a unique tag color of asset tag, and using ?ECF? as the first three digits in the asset tag number for technology devices purchased using ECF funds. 3. Procurement and Piggybacking The District is putting the following action steps in place to ensure compliance when entering an interlocal agreement and piggybacking: a. Review of all related board policies and procedures and follow them when procuring goods and services. b. Evaluate all procurement options to determine of piggybacking is the best option, c. Follow the SAO Guide: Piggybacking Under Washington State Law and follow all state law when procuring goods and services. d. Use the piggybacking checklist found in the SAO Guide. e. Pay particular attention to special guidelines and compliance rules for piggybacking when using federal funds. f. Consult with our legal representatives for additional guidance when needed g. Maintain all documentation supporting method of procurement of goods and services. Anticipated date to complete the corrective action: 1. An asset management software has already been purchased and will be implemented with all new technology assets starting with technology devices being distributed to schools this summer. School Library Technicians will be provided training at the start of the new school year in September 2023. 2. An order has already been placed for a new set of asset tags with the series of tag numbers beginning with ?ECF.? 3. The Assistant Superintendent of Finance and Operations, the IT Director, and Maintenance Director, will meet together in July 2023 to review district?s procurement policies and procedures, review the SAO?s Piggybacking Guide and checklist, and review the other procurement guides and resources found in the Resource Library on the SAO website.

View Audit 39523 Questioned Costs: $1

Finding 42608 (2022-004)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Reporting

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional acc...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional account and the data reported to COD. The students had disbursements that were later refunded. It was noted that the students were disbursed without a valid MPN on file, resulting in students being disbursement that were not eligible at the time of disbursement. The College ultimately obtained the signed valid MPNs and then re- disbursed the funds, as a result the student account original disbursement date and the COD disbursement date differ. Actions Taken: To ensure that this problem does not recur for 2022-2023, disbursement rules have been instituted in Colleague that would prevent funds disbursing if a student hasn?t completed an MPN. The frequency of exports from Colleague to COD has been increased. In addition, Direct Loan and Pell rejects are being corrected each week so that if funds are disbursed and a Colleague or COD error is received, the disbursement is corrected and re- exported before the 15-day time limit. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42606 (2022-002)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Cash Management

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the summer of 2022. The Institution noted that the reconciliations had not been performed timely, and subsequently the Institution had a consultant complete these reconciliations. The auditors were unable to obtain evidence of or confirmation from the Institution on if review of the reconciliations occurred. The sample was not a statistically valid sample. Additionally, the College discovered that Direct Loan reconciliation hadn't been done correctly in the past due to staff turnover. A consultant was given the task of doing a complete 21-22 reconciliation in June 2022. This consultant discovered 16 students had been awarded $177,816 in error. The cause of this was that rules had not been setup correctly in Colleague, and consistent reconciliation by correcting Colleague and COD errors wasn't completed in a timely manner. The auditors obtained the listing of students awarded incorrectly. Actions Taken: For the $177,816in direct loans incorrectly disbursed that was identified, SMC returned the loans and replaced with institutional aid for the impacted students. Beginning with July 2022, the Assistant Director/Systems Specialist reconciles direct loans every month. The Executive Director of Financial Aid and the VP of Enrollment Management review these reports at the end of each month. In addition, a system adjustment has been implemented for 2022-2023 to ensure reconciliation is done monthly. The Assistant Director/Systems Specialist utilizes Colleague variance reports that tract Direct Loans disbursed year to date, the number that COD (Servicer for U.S. Department of Education) has approved, and the students that make up the variance, if any. In addition, COD and Colleague errors that occur during the import/export of Direct Loans to and from COD are corrected on a consistent basis. Reconciliation documentation is then forwarded to the Executive Director for review. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42599 (2022-005)

Significant Deficiency 2022

Saint Mary's College of California

CA

Reporting Questioned Costs Student Financial Aid

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-005: Significant Deficiency - Education Stabilization Fund ? Higher Education Emergency Relief Fund - Reporting Condition/Context: For three of the four quarterly reports selected for testing, two for the student portion and one ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-005: Significant Deficiency - Education Stabilization Fund ? Higher Education Emergency Relief Fund - Reporting Condition/Context: For three of the four quarterly reports selected for testing, two for the student portion and one containing both institutional and student portion reporting, the auditors noted that some of the information reported did not agree to the support provided, two of those reports also did not agree to the drawdowns from G5, two of those reports had required information missing, and two of those reports were posted late. ? Student portion report - for quarter three of calendar year 2021 the amount of emergency grants to students of $1,133,392 did not agree to the underlying support of $1,078,437 or drawdowns from G5 of $954,932. The number of eligible students and the number of students who received an emergency financial aid grant were missing from the report. ? Student portion report - for quarter four of calendar year 2021 the amount of emergency grants to students of $1,745,664 did not agree to the underlying support of $1,735,664 or drawdowns from G5 of $1,902,140. The number of eligible students was missing from the report. The report was posted to the Institution's website on January 24, 2022 after the required deadline of January 10, 2022. ? Combined report - for quarter one of calendar year 2022 the amount of emergency grants to students of $405,000 was reported for the institutional portion of HEERF but should have been for the student portion, the same amount was also reported for the institutional portion as covering student outstanding account balances and lost revenue. The report was posted to the Institution's website on July 8, 2022 after the required deadline of April 10, 2022. The report for quarter two of calendar year 2022 report was not submitted timely and was in process during the audit and therefore, was not selected for testing. The annual report had several items that did not agree to the underlying support. How many students received HEERF emergency financial aid grants, amount disbursed directly to students for emergency financial aid grants, amount of grants disbursed to students from all HEERF funds, total institutional funds used did not include amounts for room and board refunds that were reported in quarterly reporting during calendar 2021. Action Taken: The staffing changes in the Business Office and the Financial Aid office resulted in learning curves for the new employees regarding how to report expenses for HEERF. Saint Mary?s reached out to the Department of Education and alerted them to the late filing of the reports and received acknowledgment of the late filings. SMC has since filed reports which have properly accounted for all funds spent that were awarded through the HEERF program. The only report still needed is the annual report for 2022 which will be filed in a timely manner. This has been noted on our calendar with enough time to be properly filed. Name(s) of Contact Person Responsible for Corrective Action: Susan Collins, VP for Finance and Administration Anticipated Completion date: March 2023

View Audit 38194

Finding 42592 (2022-006)

Significant Deficiency 2022

Saint Mary's College of California

CA

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid § 200.303

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-006: Significant Deficiency ? Control Environment Condition/Context: It was noted during the audit, that there were gaps in the internal control structure of the College, that was no longer adequate to ensure compliance with fede...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-006: Significant Deficiency ? Control Environment Condition/Context: It was noted during the audit, that there were gaps in the internal control structure of the College, that was no longer adequate to ensure compliance with federal regulations and compliance requirements. Action Taken: The staffing changes in the Business Office and the Financial Aid office resulted in learning curves for the new employees. Both offices have started projects to document procedures so that when turnover occurs, there is a blueprint in place to assist the new employees. SMC will also review the internal controls in place for federal reporting to determine how they can be strengthened. Name(s) of Contact Person Responsible for Corrective Action: Nicole Yu, AVP/Controller and Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion dates: Documenting procedures is on ongoing project. Revised internal controls for federal reporting will be in place by June 30, 2023.

View Audit 38194

Finding 42591 (2022-003)

Significant Deficiency 2022

Saint Mary's College of California

CA

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

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-003: Significant Deficiency - Enrollment Reporting Condition/Context: Of 25 students tested, the status date for one student selected was not reported accurately on the campus level reporting in National Student Loan Data System ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-003: Significant Deficiency - Enrollment Reporting Condition/Context: Of 25 students tested, the status date for one student selected was not reported accurately on the campus level reporting in National Student Loan Data System (NSLDS). The College used the degree conferral date of 8/20/2021 rather than the end of the term/last date of attendance of July 4, 2021 that was used for reporting program level information for this student, and consistent with how other students were reported. Additionally, for two students, reporting at the program level was late, not within 30 days or included in a response to a roster file or within 60 days. The students were reported as graduated effective August 20, 2021 with the earliest certification date of October 31, 2021 at the campus level and December 3, 2021 at the program level. Action taken: In order to ensure compliance in 2022-2023, the Office of the Registrar has increased the degree of reporting frequency to National Student Clearinghouse (NSC), so as to meet the 60-day requirement in NSLDS. It has also have gained access to the National Student Loan Data System to monitor alignment with information submitted by SMC to NSC. Name(s) of Contact Person Responsible for Corrective Action: Tracey Donaldson, AVP and Registrar Anticipated Completion date: June 30, 2023

View Audit 38194

Finding 42590 (2022-001)

Significant Deficiency 2022

Saint Mary's College of California

CA

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

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency- Return of Title IV Funds Condition/Context: During the audit it was noted that the College provided a list of students that withdrew during the fiscal year and this differed from data that was reporte...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency- Return of Title IV Funds Condition/Context: During the audit it was noted that the College provided a list of students that withdrew during the fiscal year and this differed from data that was reported internally to the Audit Committee on the number of students that withdrew in Fall 2021 and Spring 2022 (through April). The number of students that withdrew, the number of student?s that required an R2T4 calculation and the amount of the return all varied. The auditors discussed this with management who confirmed that the list provided to the auditors was complete and that the information reported to the Audit Committee was incorrect. From the withdrawal population the College did provide, a sample of 9 students were selected for testing for return of Title IV funds, of which 5 students did not require Title IV refunds and 4 students did require Title IV refunds. For the population of students with Title IV refunds, the calculations and refunds for 3 students were performed late, and for 1 of those students the calculation was also incorrect (excluded SEOG funds from the calculation). For the 3 students with refunds that were late, 100% of their Title IV funds were returned and then later re- disbursed before the R2T4 calculation and return occurred. Actions Taken: Subsequent to the 2021-2022 single audit fieldwork, SMC had a Financial Aid Services consultant review all R2T4 cases and 1 additional error was identified requiring the return of an additional $17.00. In the future, all R2T4 refund calculations will be performed by the Assistant Director/Systems Specialist who has received substantial training. In addition, the Assistant Director?s refund calculations will be reviewed by the Executive Director of Financial Aid for accuracy. System adjustments have also been made so that if funds are reversed they are re-disbursed at the amount the student is eligible for after the R2T4 calculation is completed. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42589 (2022-002)

Significant Deficiency 2022

Memorial Regional Health

CO

Special Tests & Provisions Questioned Costs Significant Deficiency § 200.303

2022-002 United States Department of Agriculture CFDA 10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Controls Over Compliance Finding Summary: There was no evidence retained that the Hospital?s recalculates debt covenants as requi...

2022-002 United States Department of Agriculture CFDA 10.766 Community Facilities Loans and Grants Cluster Special Tests and Provisions Significant Deficiency in Internal Controls Over Compliance Finding Summary: There was no evidence retained that the Hospital?s recalculates debt covenants as required or performs any review of one of the two financial debt covenant calculations. Responsible Individuals: Brittany Johnson, CFO Corrective Action Plan: Management will implement a control process which includes periodic calulation and review of all financial debt covenants. Anticipated Completion Date: Action taken and completed on 5/31/23

View Audit 39522

Finding 42581 (2022-001)

Significant Deficiency 2022

Mineral Springs School District

AR

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

Implemented proper controls where the Title I Coordinator,Wendy, Reed, the General Business Manager, Frankie Tollett, and Bookkeeper, Myra Brand review all program expenditures to ensure they are allowable expenditures. We have contacted DESE for assistance on correcting this. When: July 1, 2023

View Audit 38287 Questioned Costs: $1

Finding 42574 (2022-001)

Significant Deficiency 2022

Harlem United Community Aids Center, Inc. and Affiliates

NY

Eligibility Questioned Costs

U.S. Department of Health and Human Services Harlem United Community AIDS Center, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findin...

U.S. Department of Health and Human Services Harlem United Community AIDS Center, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Temporary Assistance For Needy Families (TANF): Assistance Listing Number 93.558 SIGNIFICANT DEFICIENCIES Finding 2022-001 - Eligibility Recommendation: We recommend that management implement controls to maintain all the documentation required for determining eligibility of supportive housing clients. These documents should, at a minimum, include the referral letter from Human Resource Administration or Department of Homeless Services, completed intake assessment package that show client's income, status as to whether they are veteran or not, medically eligible, homeless or at risk of being homeless, or families with children, and an independent living plan. Action Taken Harlem United has ensured that under the new management team at the New Broadway shelter, all required documentation is being maintained and filed on-site, including referral letters, completed intake assessments, and independent living plans. To ensure compliance, Harlem United is conducting regular self-audits, to occur at least quarterly, to verify that these documents have been completed and are readily available for all active clients. In addition, management is scanning these required documents and saving them to an internal shared drive for easy access. Completion Date July 1, 2022 If the U.S Department of Health and Human Services has questions regarding this plan, please call Laura Grund at 646-462-8298.

View Audit 39680

Finding 42567 (2022-002)

Material Weakness 2022

Ahoskie Housing Authority

NC

Questioned Costs HUD Housing Programs Material Weakness

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernizat...

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernization Cost Certificates for all grant years that have been completed. Proposed Completion Date: Immediately

View Audit 38348

Finding 42555 (2022-001)

None 2022

Milan Housing for the Elderly, Inc.

IN

Questioned Costs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Milan Housing for the Elderly RD Project No: 15-69-291939067 December 31, 2022 Reporting Views of Responsible Officials We concur that the replacement reserve and the reserve for taxes and insurance are underfunded. Concur or Do Not Concur with this Finding: Concur Agree or Di...

CORRECTIVE ACTION PLAN Milan Housing for the Elderly RD Project No: 15-69-291939067 December 31, 2022 Reporting Views of Responsible Officials We concur that the replacement reserve and the reserve for taxes and insurance are underfunded. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Proposed Completion Date: December 31, 2023 Actions Taken or Planned on the Finding: The Project will increase funding as permitted by operating cash flows.

View Audit 38335

Finding 42551 (2022-001)

Significant Deficiency 2022

Missouri Southern State University

MO

Questioned Costs Reporting § 200.328 § 200.329

The university website has been updated to include estimated total number of students at the institution that were eligible to receive Emergency Financial Aid Grants to Students under the ARP (a)(1) subprogram.

View Audit 39116

Finding 42550 (2022-008)

Significant Deficiency 2022

Granville County, North Carolina

NC

Questioned Costs Eligibility Reporting

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Error cited was untimely SSI exparte due to termination of SSI benefits. Caseworkers are to review the OVS (SDX)...

Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Error cited was untimely SSI exparte due to termination of SSI benefits. Caseworkers are to review the OVS (SDX) and policy manual to properly ensure that the case is evaluated and showing correctly per timely processing standards set by the State Medicaid Policies. Adult Medicaid Lead workers, Michelle Ogle and Delta Elliott, and Supervisor, Vanness Taylor, will conduct second-party reviews on caseworkers. The supervisor will go over errors found by second parties during their team monthly meetings. The supervisor will hold individual performance meetings if cited for the same error. Lead Workers and Supervisor will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by the Supervisor due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisor will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. The Supervisor will schedule and hold a meeting to inform Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on Adult Medicaid section MA-2352 on November 29, 2022.

View Audit 38513

Finding 42549 (2022-007)

Significant Deficiency 2022

Granville County, North Carolina

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2022-007 Inaccurate Information Entry Name of contact person: Kim Grissom, Income Maintenance Supervisor II, Shelia Morton, Income Maintenance Supervisor II, and Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were ...

Finding 2022-007 Inaccurate Information Entry Name of contact person: Kim Grissom, Income Maintenance Supervisor II, Shelia Morton, Income Maintenance Supervisor II, and Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were incorrect income and incorrect household composition due to inaccurate information being entered into NCFAST. Caseworkers are to review the determinations tab and policy manual to properly ensure that the case is showing correctly. Adult Medicaid Lead workers, Michelle Ogle and Delta Elliott, and Supervisor, Vanness Taylor, will conduct second-party reviews on caseworkers. Family and Children Medicaid Lead Workers, Lisa Kornegay and Sherry Stainback, and the Supervisors Kim Grissom and Sheila Morton, will conduct second-party reviews on caseworkers. Both Adult Medicaid and Family and Children Medicaid supervisors will go over errors found by second parties during their team monthly meetings. The supervisors will hold individual performance meetings if cited for the same error. Lead Workers and Supervisors will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by Supervisors due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisors will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors will schedule and hold a meeting to inform Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on Adult Medicaid section MA-2250 on November 29, 2022, and for Family and Children Medicaid sections MA-3305, MA-3310, and MA-3300 on November 30, 2022.

View Audit 38513

Finding 42548 (2022-006)

Significant Deficiency 2022

Granville County, North Carolina

NC

Questioned Costs Eligibility

Finding 2022-006 Inadequate Request for Information Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were inadequate information was requested at applications and/or redeterminations. Caseworkers did not verify ...

Finding 2022-006 Inadequate Request for Information Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were inadequate information was requested at applications and/or redeterminations. Caseworkers did not verify with Electronic Source prior to requesting information from clients. Caseworkers are to run online data, the work number, and AVS and review the policy manual to properly ensure that the case is evaluated correctly per timely processing standards set by the State Medicaid Policies. Adult Medicaid Lead workers, Michelle Ogle and Delta Elliott, and Supervisor, Vanness Taylor, will conduct second-party reviews on caseworkers. The supervisor will go over errors found by second parties during their team monthly meetings. The supervisor will hold individual performance meetings if cited for the same error. Lead Workers and Supervisor will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by the Supervisor due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisor will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. The Supervisor will schedule and hold a meeting to inform the Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on Adult Medicaid section MA-2300 on November 29, 2022.

View Audit 38513

Finding 42547 (2022-005)

Significant Deficiency 2022

Granville County, North Carolina

NC

Questioned Costs Eligibility

Finding 2022-005 Inaccurate Resources Entry Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were incorrect resources due to inaccurate information being entered into NCFAST. Caseworkers are to review...

Finding 2022-005 Inaccurate Resources Entry Name of contact person: Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were incorrect resources due to inaccurate information being entered into NCFAST. Caseworkers are to review the determinations tab and policy manual to properly ensure that the case is showing correctly. Adult Medicaid Lead workers, Michelle Ogle and Delta Elliott, and Supervisor, Vanness Taylor, will conduct second-party reviews on caseworkers. The supervisor will go over errors found by second parties during their team monthly meetings. The supervisor will hold individual performance meetings if cited for the same error. Lead Workers and Supervisor will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by the Supervisor due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisor will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. The Supervisor will schedule and hold a meeting to inform Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on Adult Medicaid section MA-2230 on November 29, 2022.

View Audit 38513

Finding 42546 (2022-004)

Significant Deficiency 2022

Granville County, North Carolina

NC

Questioned Costs Eligibility

Finding 2022-004 IV-D Cooperation with Child Support Name of contact person: Kim Grissom, Income Maintenance Supervisor I and Shelia Morton, Income Maintenance Supervisor I Corrective Action: Error cited was caseworkers not properly sending IV-D referrals to the Child Supp...

Finding 2022-004 IV-D Cooperation with Child Support Name of contact person: Kim Grissom, Income Maintenance Supervisor I and Shelia Morton, Income Maintenance Supervisor I Corrective Action: Error cited was caseworkers not properly sending IV-D referrals to the Child Support office. Family and Children Medicaid Lead Workers, Lisa Kornegay and Sherry Stainback, and the Supervisors Kim Grissom and Sheila Morton, will conduct second-party reviews on caseworkers. The supervisors will go over errors found by second parties during their team monthly meetings. The supervisors will hold individual performance meetings if cited for the same error. Lead Workers and Supervisors will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by Supervisors due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisors will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors will schedule and hold a meeting to inform Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on November 30, 2022, for Family and Children Medicaid section MA-3365.

View Audit 38513

Finding 42543 (2022-003)

Material Weakness 2022

Van Wert County Hospital Association and Subsidiaries

OH

Questioned Costs Allowable Costs / Cost Principles Reporting

Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of execu...

Planned Corrective Action: The Organization will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of executive management, with the Chief Executive Officer acting as the primary review while the Organization?s Chief Operating Officer will be the designated backup review. For each subsequent reporting period, the Chief Financial Officer and secondary review will prepare written documentation indicating the date and time this process was completed. The documentation will be maintained with the Organization?s financial records. Anticipated Completion Date: 06/30/2023

View Audit 38372 Questioned Costs: $1

Finding 42542 (2022-003)

Significant Deficiency 2022

Community Health Partnership of Illinois

IL

Questioned Costs Cash Management

CHP is currently working with its grantor project office for further instructions on this occurrence and will follow the instructions from its project officer as given.

View Audit 38949 Questioned Costs: $1

Finding 42537 (2022-002)

Significant Deficiency 2022

Zvago Cooperative at St. Anthony Park

MN

Questioned Costs HUD Housing Programs

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 3...

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative replace the excess funds withdrawn from the general operating reserve and not withdraw funds in excess of the 20% without first receiving approval from HUD in the future. Action Taken: The Cooperative will replace the excess funds withdrawn. Planned Completion Date: September 30, 2022.

View Audit 45939

Finding 42536 (2022-001)

Significant Deficiency 2022

Zvago Cooperative at St. Anthony Park

MN

Questioned Costs HUD Housing Programs

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 3...

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative immediately transfer into the general operating reserve the amount needed to come back into compliance. Action Taken: The Cooperative will make the transfer. Planned Completion Date: September 30, 2022.

View Audit 45939

Finding 42535 (2022-002)

Significant Deficiency 2022

Village Cooperative of Le Sueur

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 202...

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 45701

Finding 42533 (2022-002)

Material Weakness 2022

Mosaic

NE

Questioned Costs Material Weakness Reporting § 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. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include lost revenue attributable to coronavirus from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying lost revenues attributable to coronavirus, management reported all lost revenue as Medicaid. However, support provided by management indicated that lost revenue was also identified for self-pay revenue and other payers. Planned Corrective Action: Management agrees with the noted finding. Management will continue to refine its processes to more diligently review the lost revenue reporting key line items to ensure such amounts are in accordance with the terms and conditions of the federal award. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42516 (2022-001)

Material Weakness 2022

Clarkston School District No. J250-185

WA

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately

View Audit 38833

Corrective Action Plans

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