Corrective Action Plans

Finding 31067 (2022-002)

Material Weakness 2022

AR

Questioned Costs Allowable Costs / Cost Principles § 200.318

Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel...

Formal finding #2: Unallowable labor charges were billed to the SFA by SFMC. Response: After consulting with CNU, the SFA requested the SFMC to review practices for billing of labor. They opted not and the district went back to self-operating, no longer using the SFMC. We are seeking legal counsel on recouping of erroneous expenses.

View Audit 33017 Questioned Costs: $1

Finding 31066 (2022-001)

Material Weakness 2022

Highland School District

AR

Reporting Questioned Costs Cash Management

Formal finding #1: CNU Administrative finding- Monthly meals overreported on claims from August 2021 through April of 2022. Response: The overclaim was repaid in February of 2023 and the district has put into place steps to prevent this from happening in the future by making sure overclaim does not...

Formal finding #1: CNU Administrative finding- Monthly meals overreported on claims from August 2021 through April of 2022. Response: The overclaim was repaid in February of 2023 and the district has put into place steps to prevent this from happening in the future by making sure overclaim does not occur again.

View Audit 33017 Questioned Costs: $1

Finding 31062 (2022-005)

Material Weakness 2022

University of Rio Grande

OH

Questioned Costs Material Weakness Reporting

Finding Number: 2022-005 Condition: A certain quarterly report submitted did not include the key data in line with the criteria identified. Planned Corrective Action: Data presented in the June 2022 HEERF disclosure should have reflected the quarterly expenses. However, cumulative expense for HEERF ...

Finding Number: 2022-005 Condition: A certain quarterly report submitted did not include the key data in line with the criteria identified. Planned Corrective Action: Data presented in the June 2022 HEERF disclosure should have reflected the quarterly expenses. However, cumulative expense for HEERF related to the disclosure request was given instead of the quarter in question. HEERF disclosures in the future will be evaluated prior to posting by the required disclosure date. Contact person responsible for corrective action: Meghann Fraley, CFO Anticipated Completion Date: 12/31/2022

View Audit 31905

Finding 31061 (2022-004)

None 2022

University of Rio Grande

OH

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding Number: 2022-004 Condition: The University disbursed Direct Plus Loans in excess cost of attendance minus other estimated financial assistance for a student. Planned Corrective Action: The University is working closely with the U.S. Department of Education?s Office of Inspector General on th...

Finding Number: 2022-004 Condition: The University disbursed Direct Plus Loans in excess cost of attendance minus other estimated financial assistance for a student. Planned Corrective Action: The University is working closely with the U.S. Department of Education?s Office of Inspector General on this fraudulent activity. The University will continue to monitor student financial aid accounts using the current internal controls which led to the fraud discovery. Contact person responsible for corrective action: Meghann Fraley, CFO Anticipated Completion Date: 12/31/2023

View Audit 31905 Questioned Costs: $1

Finding 31053 (2022-004)

Material Weakness 2022

Independent School District No.786

MN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper i...

Finding 2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted 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 in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Eric Koep, 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 34792

Finding 31048 (2022-002)

Significant Deficiency 2022

Okanogan Behavioral Healthcare

WA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

Corrective Action Plan: Okanogan Behavioral HealthCare (OBHC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The monthly close checklist has been modified to include a payroll transaction process for the September close for this grant. This is the sole grant that requires a second grant closure process. Name of the contact person responsible for corrective action: Patty Branch, Finance Manager Planned completion date for corrective action plan: October 2022 for the September close and grant invoice submission.

View Audit 27021 Questioned Costs: $1

Finding 31046 (2022-001)

Significant Deficiency 2022

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303

Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any...

Corrective Action Plan Additional processes will be implemented to audit billings to the HRSA uninsured program. The System is not aware of claims incorrectly reimbursed by HRSA but will implement an audit of claims without COVID as the primary diagnosis and will review these claims with HRSA if any do not appear to be in compliance with Federal guidelines. Any claims HRSA has already identified as overpayment based on their formulary have already been refunded at their request. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Ramona Fryer, VP Revenue Cycle

View Audit 27020 Questioned Costs: $1

Finding 31045 (2022-003)

Material Weakness 2022

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Questioned Costs Procurement, Suspension & Debarment § 200.303

Corrective Action Plan Grant Admins will document and maintain bid requirements related to their Federal grants as part of the procurement process. Anticipated Completion Date June 30, 2023 Name of Contact Person for Corrective Action Angelia Bercegeay, VP Finance-Operations

View Audit 27020 Questioned Costs: $1

Finding 31032 (2022-002)

Significant Deficiency 2022

Mercer County Joint Township Community Hospital

OH

Questioned Costs Reporting Significant Deficiency

To whom it may concern, We have included the correction action plans for both findings included in the Schedule of Findings and Questions costs which accompanies the audited financial statements and supplementary information submitted along with the data collection form used to summarize the results...

To whom it may concern, We have included the correction action plans for both findings included in the Schedule of Findings and Questions costs which accompanies the audited financial statements and supplementary information submitted along with the data collection form used to summarize the results of audits performed in accordance with Government Auditing Standards and Uniform Guidance. Corrective Action Plan for Findings Reported in Accordance with Government Auditing Standards Financial Statement Finding 2022-001: Significant Deficiency, Accounts Receivable and Revenue Recognition Condition During the audit, it was discovered that patient accounts receivable associated with the Medical and Educational Development Foundation Physicians Corporation (MEDF) was understated by $734,127. Corrective Action Plan Corrective Action Planned: Our management team evaluated two options to solve the issue that resulted in finding 2022-001. The first option is to record and report MEDF's net patient accounts receivable on a monthly or annually basis, which is consistent with how management reports hospital patient accounts receivable. The second option is for management to monitor MEDF's patient accounts receivable balance monthly or annually to determine the significance of estimated net patient receivable to the financial reporting, if deemed to be significant management would record and report the balance. We believe both options are reasonable solutions that will resolve the finding moving forward. Management has concluded to implement the first option and report MEDF's net patient accounts receivable on an annual basis. Names of Contact Persons Responsible for Corrective Action: Jon Dingledine, Chief Financial and Operating Officer Cory Albers, Vice President of FinanceAnticipated Completion Date: We plan to implement the corrective action plan beginning with fiscal year ending 3/31/2022. The start of the year is April 1, 2022. Corrective Action Plan for Findings Reported in Accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Federal Award Finding 2022-002: Significant Deficiency in Internal Control over Compliance, Reporting Condition During the audit performed in accordance with the Uniform Guidance, it was discovered that lost revenues was mistakenly reported using option two in our Provider Relief Fund submissions for reporting periods one and two. Option three should have been selected to report lost revenues since we utilized budget-to-actual patient revenues utilizing 2020, 2021, and 2022 fiscal year budgets which covered the periods of availability; but were not all approved prior to the March 27, 2020 deadline. Corrective Action Plan Corrective Action Planned: Currently, our management team has reviewed the methods used to measure lost revenue for Provider Relief Fund reporting and plans to amend the option used to report past Provider Relief Fund submissions from option two to option three. Our management team plans to continue the use option three for future reporting periods. Names of Contact Persons Responsible for Corrective Action: Jon Dingledine, Chief Financial and Operating Officer Cory Albers, Vice President of Finance Anticipated Completion Date: Management plans to implement the corrective action plan beginning with the next applicable Provider Relief Fund reporting period. This should take place on or before March 31, 2023.

View Audit 27289 Questioned Costs: $1

Finding 31029 (2022-004)

Material Weakness 2022

National University

CA

Material Weakness Reporting Internal Control / Segregation of Duties

FINDING 2022-004 ? Reporting ? Material Weakness in Internal Control over Compliance Condition/Context: Although the University could produce documentation to evidence the periodic updating of its website such as contemporaneous email communication, all previously posted HEERF reports prior to the r...

FINDING 2022-004 ? Reporting ? Material Weakness in Internal Control over Compliance Condition/Context: Although the University could produce documentation to evidence the periodic updating of its website such as contemporaneous email communication, all previously posted HEERF reports prior to the report current as of the timing of our audit could not readily be produced nor could evidence of the review and approval of such reports be produced. The University also was unable to demonstrate that it timely reported the quarterly information to its website. Cause: The exceptions occurred as a result of the lack of internal controls in place to 1) track reporting requirements including the due date per federal regulations, and 2) supervisory review and approval of prepared reports, prior to submission. Corrective Action Plan: NU has updated its HEERF reporting process to include a documented checklist review from the Quality Assurance team, under Brandy Baker, before the report is submitted to demonstrate internal controls and accuracy. NU has created a HEERF report repository that will house historical and current reports. In March of 2023, NU developed a reporting process timeline to better support the collection, processing and reporting of the data in an effort to prevent submission delays managed by Ernie Prunker, Sr. Director Account Services.

View Audit 26192

Finding 31017 (2022-003)

Significant Deficiency 2022

National University

CA

Questioned Costs Procurement, Suspension & Debarment Eligibility

FINDING 2022-003 ? Eligibility ? Significant Deficiency in Internal Control over Compliance Condition/Context: A sample of 40 students were selected from a list of all students enrolled and awarded federal student aid in fiscal year 2022. Cause: The exceptions occurred as a result of the lack of ef...

FINDING 2022-003 ? Eligibility ? Significant Deficiency in Internal Control over Compliance Condition/Context: A sample of 40 students were selected from a list of all students enrolled and awarded federal student aid in fiscal year 2022. Cause: The exceptions occurred as a result of the lack of effective internal controls in place to review completed financial aid packages against approved University budgets. Corrective Action Plan: In order to simplify the awarding process, In June of 2022 NU changed its COA policy to align with credits taken rather than expected months. This was done by our processing team under Kimberly Quinn. This has allowed for a simpler process and ensures a more accurate capture of all aspects to the cost of attendance. The Quality Assurance team, under Brandy Baker, has also included a review of COA as part of their regular file review process which will allow us to capture and correct any potential errors. The QA of COA updated its review in July of 2022 to match the changes made by the processing team.

View Audit 26192

Finding 31016 (2022-001)

Material Weakness 2022

National University

CA

Reporting Questioned Costs Special Tests & Provisions

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Material Weakness in Internal Control Condition/Context: A sample of 60 students who were recipients of Title IV funding and had withdrawn during the year were selected and the student records were compared to the calculation of t...

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Material Weakness in Internal Control Condition/Context: A sample of 60 students who were recipients of Title IV funding and had withdrawn during the year were selected and the student records were compared to the calculation of the return of Title IV funds, if any, and the federal government?s Common Origination and Disbursement system. National University (NU) did not identify 19 of the 60 sampled students as withdrawn. Of these 19 students, 5 students ultimately required funds to be returned. After the error was identified, NU appropriately returned the funds. For 8 of the 60 sampled students, the amount to be returned was not remitted within the required 45 days after NU?s determination of withdrawal. Cause: The attendance queries periodically used for withdrawal determination purposes were incomplete and failed to identify several students who had stopped attending class prior to completion of a payment period. In addition, there is not an established internal control in place to ensure Title IV funds are returned subsequent to the calculation. Corrective action plan: NU has revamped its R2T4 process completely. We have built new reporting, added additional staff, retrained the team in January of 2023, and created a new workflow management tool within our SIS to ensure timely and accurate completion. We have also expanded our quality reviews through our Quality Assurance (QA) team. The QA team, under the leadership of Brandy Baker, on January 1st of 2023 began reviewing files on a regular basis and providing feedback from the reviews with the leaders of the R2T4 team who then use that information to coach or retrain team members and correct errors. We are confident that all of these changes will allow us to effectively correct the findings from this and the previous audit.

View Audit 26192

Finding 31008 (2022-001)

Significant Deficiency 2022

Central Nebraska Community Action Partnership INC

NE

Eligibility Questioned Costs

Views of Responsible Officials: Management agrees with the finding. Person Responsible for Corrective Action: Tanya ...

Views of Responsible Officials: Management agrees with the finding. Person Responsible for Corrective Action: Tanya Williams, Assistant Family Outreach Director Corrective Action Plan: Management has implemented a review process by which all eligibility determinations are reviewed and approved by supervisory personnel with sufficient knowledge of program eligibility requirements. CNCAP has developed a screener sheet which will be completed for each participant prior to being served. Anticipated Completion Date: January 3, 2023

View Audit 25896 Questioned Costs: $1

Finding 30993 (2022-008)

Significant Deficiency 2022

Northern New Mexico College

NM

Matching / Level of Effort / Earmarking Questioned Costs Special Tests & Provisions § 200.303

Auditors? Recommendation - We recommend the College strengthen controls over return of unearned aid the institution is responsible for to ensure timely return within 45 days and monitoring data entry process. Views of Responsible Officials and Planned Corrective Action - The College will review its ...

Auditors? Recommendation - We recommend the College strengthen controls over return of unearned aid the institution is responsible for to ensure timely return within 45 days and monitoring data entry process. Views of Responsible Officials and Planned Corrective Action - The College will review its current procedures and address any deficiency within Banner. The College will address in current procedure for the review and return of Title IV funds, to ensure compliance with the requirement. The College will address specific steps and timeframes for this process to include the proper documentation. Responsible Official ? Ivan Lopez, Provost and Kathy Levine, Director of Financial Aid Timeline and Estimated Completion Date - June 30, 2023

View Audit 30350 Questioned Costs: $1

Finding 30992 (2022-007)

Material Weakness 2022

Northern New Mexico College

NM

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned C...

Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding. The College notes that specific steps were taken during the fiscal year to correct the deficiency; however, the process developed did not work. The College will review and modify its existing procedure to remedy the reporting deficiencies. Responsible Official - Ivan Lopez, Provost, Janice Baca, Registrar, Carmella Sanchez ,Director of Institutional Research, Scott Stokes, Chief Information Officer, and Emma Hashman, Admissions Timeline and Estimated Completion Date - June 30, 2024

View Audit 30350

Finding 30989 (2022-009)

Significant Deficiency 2022

Northern New Mexico College

NM

Questioned Costs Allowable Costs / Cost Principles § 200.303

Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions r...

Auditors? Recommendation - We recommend the College strengthen the controls in place to provide assurance that proper review occurs and timeliness of reports. Views of Responsible Officials and Planned Corrective Action - The College reported within the year audited, and will ensure that positions responsible for such reporting do so on a timely basis. Responsible Official ? Ivan Lopez, Provost, Kathy Levine, Director of Financial Aid, and Sandy Krolick, Communications Timeline and Estimated Completion Date - June 30, 2023

View Audit 30350

Finding 30972 (2022-003)

Significant Deficiency 2022

Missouri Housing Development Commission

MO

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-003 ? Reporting ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: In order to navigate the required Treasury reporting and to ensure that all reports reflect clear and appropriate information, staff has imple...

Finding 2022-003 ? Reporting ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: In order to navigate the required Treasury reporting and to ensure that all reports reflect clear and appropriate information, staff has implemented many changes to process. To address staffing limitations, the Community Programs Processes Department was created in the fall of 2021 to aid in the reconciliation and financial tracking processes. In the early part of 2022, the Data and Analytics Department was officially formed to expand reporting capacity. New processes, in response to known limitations and timing restraints, have been developed to ensure adequate record keeping. Regular weekly meetings have been established between the Community Programs Processes Department, the Data and Analytics Department, and the Division Director to improve the coordination between all parties prior to the reporting deadlines. Additionally, where exceptions or changes must be made to reporting processes due to technical deficiencies or changes to guidance, processes have been established for clear communication and approval. Finally, as part of the regular coordination meetings, a debriefing of the reporting process occurs post submission so that improvements to the process may take place as needed. Completion Date: The Commission developed new departments and added additional staffing in fall 2021 and early 2022. New processes for report completion, submission, and record keeping were developed in the late spring of 2022 and regular communication and process improvement are ongoing. The Commission expects to complete implementation of procedures and to document ERA report reconciliations with the general ledger during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197

Finding 30971 (2022-002)

Material Weakness 2022

Missouri Housing Development Commission

MO

Allowable Costs / Cost Principles Eligibility Questioned Costs § 200.400 § 200.401

Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 202...

Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 21.023. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. This includes the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that are responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021 the Commission hired an Internal Compliance Manager and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity has been expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as ?mass denial metrics? and tiered level reviews have been implemented into weekly application processing. Processes will continue to be implemented in response to changes in behavior by ineligible actors and ineligible application submission attempts. Staff has set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative measures demonstrated to be effective in other states. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197 Questioned Costs: $1

Finding 30968 (2022-001)

Material Weakness 2022

Missouri Housing Development Commission

MO

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.400 § 200.401

Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years ...

Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 14.231. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The funding for the direct rental assistance under this program was concluded and the final disbursements made in early May 2021. The Commission hired an Internal Compliance Manager in May 2021 and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, MHDC undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021, reviewed applications to identify potentially fraudulent applications during fiscal year 2022 and expects to conclude its investigation of identified cases during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197 Questioned Costs: $1

Finding 30965 (2022-005)

Significant Deficiency 2022

Las Cumbres Observatory Global Telescope Network, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry a...

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry and formula errors. Completion Date: Immediately, 2023 will be corrected

View Audit 34631

Finding 30962 (2022-002)

Material Weakness 2022

Georgia Association for Primary Healthcare

SC

Questioned Costs Cash Management Internal Control / Segregation of Duties

The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.

View Audit 33518 Questioned Costs: $1

Finding 30952 (2022-006)

None 2022

Hazel Crest School District 152.5

IL

Questioned Costs Procurement, Suspension & Debarment

Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Per...

Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.

View Audit 27177

Finding 30892 (2022-001)

Material Weakness 2022

Caring People Alliance

PA

Questioned Costs Material Weakness Reporting

Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. Thi...

Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. This issue resolved by Chief Operating Officer and Sr. Director of Finance, who now oversee the monthly and year-end reconciliations. New robust and modern solution, Oracle NetSuite went live on March 1, 2022. Finance Team staff are responsible for maintaining General Ledger Accounts per assignments and job responsibilities. The new Finance Team is responsible to reconcile all Trial Balance Accounts on a monthly basis. Anticipated Completion Date: Completed Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011

View Audit 35639

Finding 30890 (2022-001)

Significant Deficiency 2022

Lewis County General Hospital and Residential Health Care Facility

NY

Questioned Costs Reporting

Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: ...

Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: 12/31/23

View Audit 35635

Finding 30887 (2022-002)

Significant Deficiency 2022

The New York State Coalition Against Domestic Violence, Inc.

NY

Allowable Costs / Cost Principles Questioned Costs

CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting...

CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Wojeski & Company, 159 Wolf Road, Albany NY 12205 Audit Period: Fiscal year ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT AUDIT FINDINGS Finding 2022-001--Approval of Cash Disbursements--Significant Deficiency Condition: The Coalition did not maintain documentation to support the contemporaneous approval of invoices. Recommendation: The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. That documentation should be in a static form that cannot be changed retroactively and should include information documenting who made the approval and when the approval was made. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-002--Allowable Costs/Cost Principles--Significant Deficiency Significant Deficiency: As discussed in Finding 2022-001 above, documentation is not maintained that provides evidence that supports the assertion that invoices were approved contemporaneously. This condition creates the opportunity for unallowed costs to be charged to the grant and not be prevented, detected, or corrected in a timely manner. The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. If you have any questions regarding this plan, please call me at 518-482-5465 x208. Sincerely, Connie Neal Executive Director

View Audit 35568

Corrective Action Plans

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