Corrective Action Plans

Finding 20108 (2022-001)

Material Weakness 2022

WA

HUD Housing Programs Questioned Costs Cash Management

Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Fi...

Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Finding 2022-001 1. Statement of Condition: The Organization did not deposit the surplus cash into the residual receipts account in the amount of $27,935. 2. Cause: Management did not monitor the HUD requirements for the residual receipts accounts, including those in the regulatory agreement and those issued by HUD memorandum. 3. Actions Taken on the Finding: The Organization will complete HUD form 9250, requesting a suspension of replacement reserve deposits. Management will utilize the funds from suspended replacement reserve deposit to reimburse the residual receipts account. On August 7, 2023, Holly Anderson spoke with HUD Account Executive, Tina Rivera-Locklear, who agreed that this CAP was an acceptable step towards resolution.

View Audit 20307

Finding 20099 (2022-002)

Significant Deficiency 2022

Independence Place Cooperative of Willmar

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Decem...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 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. FINDINGS-FINANCIAL STATEMENT AUDIT 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 20048

Finding 20096 (2022-002)

Significant Deficiency 2022

Oregon Tech

OR

Matching / Level of Effort / Earmarking Questioned Costs

Recommendation: We recommend that the University monitor the earmarking requirements of all grants to ensure compliance requirements are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management re...

Recommendation: We recommend that the University monitor the earmarking requirements of all grants to ensure compliance requirements are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will include review sign-off on earmarking compliance requirements for any future HEERF grants as part of its procedures, similar to current practice with existing Federal grant compliance requirements. Management did engage in the required communication and outreach per the earmarking requirement, but had failed to charge the grant for related staff time, estimated to be less than one hour. The required communication was distributed via email to students, on or about January 20, 2022. Limited staff resources, including long-term open positions in the Office of Sponsored Projects & Grants Administration (SPGA), additional multiple concurrent open positions, and resulting increased workload during the height of the on-going COVID-19 pandemic were a major contributing factor to the finding. Name(s) of the contact person(s) responsible for corrective action: Michelle Meyer Planned completion date for corrective action plan: April 15, 2023

View Audit 19907

Finding 20094 (2022-003)

Significant Deficiency 2022

Oregon Tech

OR

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the University 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 planned in response to finding: Management respectfully ag...

Recommendation: We recommend that the University 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 planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will include additional review and sign-off on reporting requirements for any future HEERF grants as part of its procedures, similar to current practice with existing Federal grant reporting requirements. Continuing changes in the federal regulations, unclear federal guidance in quarterly reporting requirements, and due dates with limited reporting windows of 10-calendar days after quarter-end and before the close of regular accounting and reporting periods were major contributing factors to the finding. Additionally, limited staff resources, including long-term open positions in the Office of Sponsored Projects & Grants Administration (SPGA), additional multiple concurrent open positions, and resulting increased workload during the height of the on-going COVID-19 pandemic were also major contributing factors to the finding. Name(s) of the contact person(s) responsible for corrective action: Tracey Lehman, Michelle Meyer Planned completion date for corrective action plan: April 15, 2023

View Audit 19907

Finding 20093 (2022-001)

Material Weakness 2022

Siouxland Community Health Center

IA

Questioned Costs Allowable Costs / Cost Principles Reporting

In completing the annual financial audit for Siouxland Community Health Center (SCHC), and in particular the Provider Relief Fund dollars in the amount of $463,105 received in April and June 2020, staff at FORVIS determined SCHC had made an error in reporting its use of funds. SCHC chose Option 3, w...

In completing the annual financial audit for Siouxland Community Health Center (SCHC), and in particular the Provider Relief Fund dollars in the amount of $463,105 received in April and June 2020, staff at FORVIS determined SCHC had made an error in reporting its use of funds. SCHC chose Option 3, which included a comparison between actual lost patient revenue and budgeted patient revenue for each of the six quarters from 1/1/20 to 6/30/21, and inadvertently entered incorrect actual dollars spent compared to budgeted dollars. The total amount of lost revenue reported was originally reported as $1,542,234, but the revised amount is $1,340,781, a difference of $201,453. This error did not result in any funds be returned. Jan Anderson, CFO, corrected the report on the Provider Relief portal in July 2022.

View Audit 19443

Finding 20089 (2022-003)

Significant Deficiency 2022

Farmworker Justice

DC

Cash Management Questioned Costs Reporting § 200.303

Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESP...

Management?s Corrective Action Plan: Prior management and staff did not have a procedure in place for this. Current management concurs with the auditor?s recommendation and below is a summary of the corrective action plan. ACTION ESTIMATED COMPLETION DATE RESPONSIBLE PARTY STATUS/COMMENTS 1. Create a procedure that details the steps of how and when to conduct a SAM.gov check. 2. Retroactively review all the 2023 federal expenditures to ensure there is a SAM.gov check documented. 10/31/2023 Yolanda Rodriguez N/A 11/30/2023 Yolanda Rodriguez As of 9/18/23, there has been progress with this already.

View Audit 19213

Finding 20083 (2022-001)

None 2022

Windsor Place Housing, Inc.

NC

Questioned Costs HUD Housing Programs

2022-001: The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on January 19, 2023.

View Audit 18730 Questioned Costs: $1

Finding 20078 (2022-002)

Significant Deficiency 2022

City of Union City School District

NJ

Questioned Costs Subrecipient Monitoring School Nutrition Programs

Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication betwee...

Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication between food service director and school business administrator during any circumstances when the District expands the food service program. Person(s) Responsible for Implementation: Sue Prusko, Food Service Director; Anthony Dragona, School Business Administrator Completion Date of Implementation: June 30, 2023

View Audit 18564

Finding 19960 (2022-001)

Significant Deficiency 2022

The Richstone Center, Inc.

CA

Matching / Level of Effort / Earmarking Questioned Costs Cash Management

2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our...

2022-001 Recommendation: Review the personnel files annually and verify that performance evaluations have been completed. Action Taken: We concur with the recommendation. HR Manager reviewed all personnel files on 02/28/2023, to confirm that all annual reviews were completed. Our Paychex documentation management system is also in place to keep track of when reviews are due.

View Audit 18211

Finding 19952 (2022-002)

Material Weakness 2022

New Community Employment Services Corporation

NJ

Cash Management Questioned Costs Material Weakness

Finding Number - 2022-002 Planned Corrective Action - Internal controls have been strengthened to facilitate timely disbursement of student aid funds. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19949 (2022-003)

Significant Deficiency 2022

New Community Employment Services Corporation

NJ

Reporting Questioned Costs Significant Deficiency § 200.512

Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Cor...

Finding Number - 2022-003 Planned Corrective Action - The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19948 (2022-001)

None 2022

New Community Employment Services Corporation

NJ

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding Number - 2022-001 Planned Corrective Action - Internal controls have been strengthened to ensure timely filings of the reports. Anticipated Completion Date - Complete Responsible Contact Person - Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent)

View Audit 17944

Finding 19932 (2022-001)

Significant Deficiency 2022

Independent Living Horizons Four, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 23476 Questioned Costs: $1

Finding 19926 (2022-002)

Material Weakness 2022

Vigo County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Act...

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. The payment of the Deputy Court Clerk?s wages and benefits out of the Clerk?s Incentive Fund supplanted not supplemented the employee?s salary which is unallowable. Contractual payment did not match the amount stated in the contract. The County did not have an allowable cost policy. Contact Person Responsible for Corrective Action: James W. Bramble Contact Phone Number and Email Address: 812-462-3361 james.bramble@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal control procedures will be evaluated to determine needed changes to correct the above noted compliance requirements over Child Support. Changes will be made to the 2024 budget to correct the payroll related issue so the Clerk?s Incentive Fund. Contracts will be reviewed to ensure the contract amounts are current. The County will develop an allowable cost policy. Anticipated Completion Date: January 1, 2024

View Audit 23400 Questioned Costs: $1

Finding 19924 (2022-001)

None 2022

Community Action Partnership of Sonoma County

CA

Questioned Costs

Corrective Action Plan for Current Year Audit Finding Finding 2022-001: Tri-Partite Board Composition Synopsis of Finding: Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Com...

Corrective Action Plan for Current Year Audit Finding Finding 2022-001: Tri-Partite Board Composition Synopsis of Finding: Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Corrective Action Plan: Our immediate need is to increase the number of public sector representatives on our board. To accomplish this, our board and executive leadership has initiated a campaign to strengthen relationships with city and county officials and emphasize the importance of having our government represented on our Board of Directors. As individuals are considering board service, we will prioritize the individuals that are from cities and areas of the county that are not currently represented. There are currently two applicants being entertained by the governance committee. Person(s) Responsible: Johnny Nolen, Interim Executive Director Richard Horrell, Board President Timing for Implementation: This plan will be complete by February 28, 2023.

View Audit 23387

Finding 19922 (2022-001)

Material Weakness 2022

Ascension Parish School Board

LA

Questioned Costs Procurement, Suspension & Debarment § 200.320

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department e...

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department enters into contracts will be strengthened with The Supply Chain Department by doing the following: ? The Supply Chain Department will ensure appropriate consideration to competitors are given and adequate documentation is obtained with respect to proc?rerttent of professional services and sole source products in accordance with the Uniform Guidance 2 CFR section 200.320(f) ? Additionally, the documentation will be approved by the Director of Special Education as well as the Supervisor of Supply Chain, and retained as evidence of the internal controls over procurement. Timeline: Effective immediately Personnel Responsible: Amber Miller, Supply Chain Supervisor

View Audit 23374 Questioned Costs: $1

Finding 19919 (2022-007)

None 2022

Pana Community Unit School District 8

IL

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

Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant ...

Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354

Finding 19918 (2022-006)

Material Weakness 2022

Pana Community Unit School District 8

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed ...

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. Plan: Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354 Questioned Costs: $1

Finding 19913 (2022-003)

Material Weakness 2022

Wauwatosa School District

WI

Questioned Costs Reporting

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salar...

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

View Audit 23336 Questioned Costs: $1

Finding 19909 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of the Greater Houston Area

TX

Questioned Costs Significant Deficiency

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charge...

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charged to the program. The amount overcharged to the grant was $4,353. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: As the organization continues to grow and evolve, the payroll processes must evolve. Subsequent to year-end, but prior to the audit, we performed an in-depth analysis of the entire payroll process and developed improved procedures that will both increase employee accountability and reduce the opportunity for many types of errors, including the types reported. In late 2023, after the renewed process is completely implemented, an updated analysis of risk assessment will be performed to identify any other areas of opportunity that may have arisen. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: September 2023

View Audit 18344 Questioned Costs: $1

Finding 19902 (2022-001)

Significant Deficiency 2022

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Reporting Internal Control / Segregation of Duties Questioned Costs

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. ...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. 2022-001 - Special Tests and Provisions - Enrollment Reporting Auditor Description of Condition and Effect. We noted that six students out of a testing population of 14 were not reported timely to NSLDS and did not have the correct status change reported. As a result of this condition, the Organization was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Auditor Recommendation. We recommend that the Organization consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. Corrective Action. Management concurs with the finding. The Organization will ensure the enrollment reporting procedures are being followed. Responsible Person. Kaye Castro Anticipated Completion Date: June 30, 2023

View Audit 18305

Finding 19892 (2022-001)

Material Weakness 2022

Jay County School Corporation

IN

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

MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit fin...

MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will implement a process to ensure all eligible projects requiring prevailing wage rate requirements are properly monitored. Name(s) of the contact person(s) responsible for corrective action: Shannon Current, Business Manager Planned completion date for corrective action plan: March 2023

View Audit 18111

Finding 19868 (2022-003)

Significant Deficiency 2022

Greater Baton Rouge Food Bank

LA

Questioned Costs HUD Housing Programs Equipment & Real Property Management

September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies prese...

September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies presented. Account reconciliations will be the responsibility of the Sr. Accountant and review/approval by the CFO. There will also be an inventory roll forward review each month in collaboration with the Operations team. The objectives of the Finance Department are two-fold: 1. To prepare accurate financial statements in accordance with generally accepted accounting principles and distribute them in a timely and cost-effective manner. 2. To provide adequate financial information to aid management in decision-making. A monthly set of financial statements shall be prepared, usually by the 15th business day of the subsequent month. Findings and Questioned Costs -2022-002 Non-Compliance with State Audit Law View of Responsible Official: CFO Corrective action plan: The accounting team will establish hard deadlines for completion of items for audits going forward. The CFO shall document, in detail, any obstacles that may occur to account for any delays. This tracking will allow for an ample amount of time to address any issues. ? Planning ? The CFO is responsible for delegating the assignments and responsibilities to accounting staff in preparation for the audit. Assignments shall be based on the historical list of requested schedules and information maintained by the finance department. ? Involvement ? Finance department staff will do as much work as possible to assist the auditors. ? Interim Procedures ? By performing significant portions of audit work as of an interim date, the work required after year-end is reduced. The finance department staff will provide requested schedules and documents and otherwise assist the auditors during any interim audit fieldwork that is performed. ? Streamlined Processes ? The organization implemented a new warehouse management system in Q4 2022 in order to streamline reporting that required manual calculations that routinely pushed the organization?s timelines behind schedule. Example: No longer will the CFO have to manually value each item in inventory by hand via spreadsheets. Throughout the audit process, it shall be the policy of the Organization to make every effort to provide schedules, documents and information requested by the auditors in a timely manner. FEDERAL PROGRAM: Findings and Questioned Costs -2023-003 ? Accountability for USDA-Donated Foods View of Responsible Official: COO/CFO Corrective action plan: The organization implemented a new warehouse management system fully integrated with financials in Q4 2022 to resolve these known weaknesses. These new procedures will account for all documentation issues as the new system allows for ease of storage via electronic logs and filing. Retraining will be held annually to ensure all are fully trained in the expectations of best practices regarding documentation. It will be the responsibility of the logistics team to collect and file all pertinent documentation regarding distributions and receipts, this will be monitored and reported on monthly by the Sr. Logistics Manager and any discrepancies reported, documented, and corrected by the COO.

View Audit 23525

Finding 19867 (2022-001)

Significant Deficiency 2022

University of Oklahoma Health Sciences Center

OK

Questioned Costs Procurement, Suspension & Debarment

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Hea...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Finding Summary: Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2023. Officials Responsible for Ensuring Corrective Action: Caleb Muckala, Assistant Vice President of Procurement. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.

View Audit 23514 Questioned Costs: $1

Finding 19850 (2022-001)

None 2022

South Tahoe Public Utility District

CA

Questioned Costs Cash Management

The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allow...

The District worked with the State of California to correct arrearages that were outside the allowable timeframe, and subsequently returned any required funds. As a result of the additional $178 noted by the auditors, the District is continuing to review the remaining arrearages to insure only allowable amounts have bee reimbursed by the State.

View Audit 23478 Questioned Costs: $1

Corrective Action Plans

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