Corrective Action Plans

Finding 391196 (2023-003)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program....

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program. Responsible: Mr. Ramon L. Rivera Rivera, Analyst Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: Completed on June 30, 2023.

View Audit 301808

Finding 391191 (2023-002)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Reporting § 200.510

Corrective Action Plan: The Authority will develop a new procedure to ensure compliance with these reporting requirements. All personnel involved in the administration of these programs for which federal funds are expended should receive adequate training about federal compliance and reporting requi...

Corrective Action Plan: The Authority will develop a new procedure to ensure compliance with these reporting requirements. All personnel involved in the administration of these programs for which federal funds are expended should receive adequate training about federal compliance and reporting requirements related to such programs. In addition, an individual should be assigned with the responsibility to monitor compliance with all related federal requirements. These procedures will also include a quarterly reconciliation of amounts reported between the Schedule of Federal Awards with the trial balance. Responsible: Mr. Angel M. Felix Cruz, Finance Office Auxiliary Director Ms. Maria Del R. Ramos Ocasio, Accounting and Finance Manager Status: In process. Expected to be completed on or before December 31, 2024.

View Audit 301808

Finding 391181 (2023-002)

None 2023

Town of Woodstock, Vermont

VT

Reporting Matching / Level of Effort / Earmarking

Management’s response - New management in place starting in February 2023 will ensure that the Town reviews and correctly separates these items going forward.

View Audit 301783

Finding 391179 (2023-003)

Material Weakness 2023

Town of Woodstock, Vermont

VT

Reporting

Management’s response - New management in place starting in February 2023 will ensure that the Town reviews and correctly reports federal expenditures on the Schedule of Expenditures of Federal Awards moving forward.

View Audit 301783

Finding 391178 (2023-002)

Material Weakness 2023

Town of Wilton, Connecticut

CT

Reporting Material Weakness

Material Weakness in Internal Control over Compliance Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023 on time. Recommendation: The Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting r...

Material Weakness in Internal Control over Compliance Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023 on time. Recommendation: The Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has begun a full review of all grants, especially those received in prior administrations and pre-hire of the current CFO, to assure the compliance of reporting requirements are complete accurate and will be timely reported as stated in the grant requirements. Contact person: Dawn Norton Responsible for corrective action: Dawn Norton, CFO Planned completion date for corrective action plan: March 2024

View Audit 301778

Finding 391171 (2023-004)

Significant Deficiency 2023

Mercy Health

MO

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2023-004 Reporting Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantor: State of Missouri, State Emergency Management Agency Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially D...

Finding 2023-004 Reporting Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantor: State of Missouri, State Emergency Management Agency Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (“FEMA”) Pass-Through Award Numbers: Project# 699963 P/W# 624; Project# 185883 P/W# 529; and Project# 150136 P/W# 171 Condition: Timeliness and submission of the quarterly reports required by the State of Missouri could not be verified. Views of Responsible Officials and Planned Corrective Actions: The state of Missouri requires all quarterly reports be mailed. While we did send in our quarterly reports to the state of Missouri as required, we do not have proof of submissions as we did not send by certified mail. All future quarterly reporting will be documented with an email to our State SEMA representative when we send out quarterly reports so there is documentation for our records. Responsible Party: Emily Bruening, Director – Finance Date of Completion: This will be implemented for our next round of quarterly reporting, due in April 2024.

View Audit 301777

Finding 391169 (2023-002)

Significant Deficiency 2023

Mercy Health

MO

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2023-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distrib...

Finding 2023-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“PRF”) Payment Received Period: 01/01/2020–12/31/2022 (Period 4) and 01/01/2020–06/30/2023 (Period 5) Condition: For one of the sampled PRF reports (Mercy Hospital South Period 5 PRF Report), the amount reported for net patient service revenue (NPSR) for calendar year 2023 quarter 2 (CY2023 Q2) was incorrect for one reporting tax identification number (TIN). Views of Responsible Officials and Planned Corrective Actions: One cost report adjustment for the current year was inaccurately labeled as a prior year adjustment. This was an isolated oversight by our revenue analysis team. We will perform additional review of cost report adjustments used for PRF funding to ensure the amounts reported are accurate and in compliance with the terms of the agreement. Responsible Party: Kathryn Stecich, Executive Director, Revenue Cycle Date of Completion: By 6/30/24

View Audit 301777

Finding 391150 (2023-008)

Significant Deficiency 2023

Ohio Institute of Allied Health, Inc.

IL

Reporting Significant Deficiency

FINDING 2023-8- Untimely Enrollment Status Reporting The Institute had not processed May 1 roster by the 5/15/23 deadline. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned OIAH has now moved to a new SIS system...

FINDING 2023-8- Untimely Enrollment Status Reporting The Institute had not processed May 1 roster by the 5/15/23 deadline. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned OIAH has now moved to a new SIS system that is able to batch upload under the NSLDS ERR report. This system has been in effect since 9/2023. crediting $3,569 to the students' accounts that were affected. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753

Finding 391146 (2023-004)

Material Weakness 2023

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Student Financial Aid Subrecipient Monitoring

FINDING 2023-4- Untimely Paid and Unpaid Credit Balances The Institute had Untimely Paid and Unpaid Credit Balances while Participating under the Zone Alternative and the Heightened Cash Monitoring 1 Payment Method A.Comments on Findings and Recommendations: The Institute agrees with the finding and...

FINDING 2023-4- Untimely Paid and Unpaid Credit Balances The Institute had Untimely Paid and Unpaid Credit Balances while Participating under the Zone Alternative and the Heightened Cash Monitoring 1 Payment Method A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have revised the process of student stipends ofdisbursements. Each student whose account receives a disbursement whom results in a credit balance, will be given stipend prior to any draw down. We shall also make process and procedures with new third-party servicer to ensure stipend is sent prior to drawdown. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__

View Audit 301753 Questioned Costs: $1

Finding 391130 (2023-002)

Significant Deficiency 2023

City of Concord

CA

Subrecipient Monitoring Reporting

Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV ...

Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-22-MC-06-0009 COVID-19 – B-20-MW-06-0009 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Leng Powers • Corrective Action Plan: In April 2023, City staff received training on the FFATA website and reporting requirements. After review of the website, the website's requirements, and the FFATA reporting requirements, City staff assigned reporting roles to individuals in Housing and Finance to report within 30 days of executing agreements of $30,000 with sub-recipients. During Fiscal Year 2022/23, the City entered into contract with (3) sub-recipients for awards over $30,000. These contracts were officially executed in December2022/January 2023. The City has been working to obtain the UEI and other miscellaneous reporting information from the sub-recipients in order to complete the required FFATA report for FY2022-23. Going forward, the City will require the FFATA information to be included in the sub-awardee prior to executing the grant award. • Anticipated Completion Date: June 30, 2024

View Audit 301716

Finding 391129 (2023-002)

Material Weakness 2023

Sioux Falls School District 49-5

SD

Material Weakness Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no revie...

Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: STC will implement a master calendar that will establish and publish deadlines for reporting requirements prior to their respective submission dates. Additionally, STC will explore training staff and delegating responsibility for report preparation to other Finance and Operation positions to allow the Vice President – Finance and Operations to provide oversight and guidance in report preparation and to review reports prior to submission. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.

View Audit 301715

Finding 391128 (2023-005)

Material Weakness 2023

Sioux Falls School District 49-5

SD

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Identifying Number: 2023-005: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: The following instances were identified during testing of enrollment reporting: 7 instances in which a student’s status change was certified outside the 60-day re...

Identifying Number: 2023-005: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: The following instances were identified during testing of enrollment reporting: 7 instances in which a student’s status change was certified outside the 60-day reporting requirement, 7 instances in which a student’s status change was not reported within 60 days to the National Student Loan Data System (NSLDS) nor included in reporting to the National Student Clearinghouse (NSC), and 2 instances in which a student’s program start date reported in NSLDS did not agree with student records. Corrective Action Taken or Planned: The STC Financial Aid Office and Registrar will work to develop a process to review errors in the three systems that are involved in enrollment status reporting and identify any solutions. A common folder for submittal rosters will be shared between the offices so that they may also be reviewed for accuracy. National Student Clearinghouse issue notifications will also be kept on file for future reference. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.

View Audit 301715

Finding 391119 (2023-008)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.

View Audit 301710

Finding 391117 (2023-007)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed

View Audit 301710

Finding 391115 (2023-006)

Significant Deficiency 2023

State of Iowa

IA

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline

View Audit 301710

Finding 391113 (2023-005)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Acco...

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator

View Audit 301710

Finding 391107 (2023-002)

Significant Deficiency 2023

State of Iowa

IA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable c...

The Department will review allocable rates during the time frame to determine if corrective disbursement entries are needed to their respective program codes. The Department began the process in October 2023. The Department will also revise, and update policies and procedures related to allocable costs based on time entries.

View Audit 301710

Finding 391105 (2023-001)

Significant Deficiency 2023

State of Iowa

IA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting

The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disburs...

The Department has implemented a payroll policy and procedure, that requires staff to enter a work reporting code for time worked and addresses timelines in which correcting entries must be completed. The Department will review all pay periods during the time frame to determine if corrective disbursement entries need to be made to properly allocate actual time reported to their respective program codes. The Department began the process in October 2023.

View Audit 301710

Finding 391081 (2023-002)

Material Weakness 2023

Avera Health

SD

Reporting Material Weakness

Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Preparation of the Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance - Ot...

Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Preparation of the Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance - Other Finding Summary: Management prepared the Schedule for the year ended June 30, 2023. During the audit process, changes were proposed to increase the amount reported related to the COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution programs. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The Organization will review and strengthen the controls surrounding the preparation of the Consolidated Schedule of Expenditures of Federal Awards. There are no questioned costs related to this finding. The Organization is hiring additional financial staff in which the position duties are focused on reporting with an emphasis on the Consolidated Schedule of Expenditures of Federal Awards specifically. Additionally, the Organization is in the process of implementing a new enterprise resource planning software which will include a grant module. The Organization is working with the software staff to develop an automated Consolidated Schedule of Expenditures of Federal Awards that will be imbedded in the software module. Anticipated Completion Date: October 1, 2024

View Audit 301691

Finding 391078 (2023-004)

Material Weakness 2023

Pershing County Hospital District

NV

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Hospital selection the Actual R...

Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Hospital selection the Actual Revenue Option (i.e., Option 1) in the HHS Special Report. Option 1 is based on actual quarterly net revenues by payor which are included in the HHS Special Report -Period 4 for years 2019 through 2022. However, management calculated the net revenues using various allocations due to reporting limitations within the accounting and billing system and did not use the actual quarterly financial statements to complete the HHS Special Report. The calculation used by management would be considered an Alternative Reasonable Methodology (i.e., Option 3). The selection of Option 1 was improperly reported within the HHS Special Report – Period 4 which caused the report to be inaccurate. In addition, for Quarter 3 and Quarter 4 of 2021, the amounts reported on the HHS Special Report do not agree to the related client support by $168,838 and $157,009, respectively. In both cases, the support indicated a higher amount of revenue. It should be noted that no lost revenue was reported for Quarter 3 and Quarter 4 in 2021, so there was no impact to the lost revenue calculation. In addition, lost revenue was not used to support the provider relief fund amounts claimed by the Hospital in the HHS Special Report – Period 4 as the Hospital had eligible expenditures to support the amount of provider relief funds claimed. Responsible Individuals: Lynn Broyles, CFO Corrective Action Plan: The Hospital will update the selection for lost revenue on the Report to option 3 and will include a lost revenue calculation narrative on the next Special Report that is required to be filed for Provider Relief Funds. Anticipated Completion Date: June 30, 2024

View Audit 301678

Finding 391076 (2023-003)

Material Weakness 2023

Pershing County Hospital District

NV

Reporting Material Weakness Matching / Level of Effort / Earmarking

United States Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Preparation of Schedul...

United States Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance – Other Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the Schedule. Responsible Individuals: Lynn Broyles, CFO Corrective Action Plan: Having auditors assist with preparing the SEFA is not unusual. Due to the delays in obtained the guidance to conduct the compliance audit for the Provider Relief Funds, this finding would generally be included as part of the financial statement audit under Government Auditing Standards (Yellowbook). As the financial statement audit had been issued prior to the compliance audit being completed, this finding needed to be identified separately. Anticipated Completion Date: Ongoing

View Audit 301678

Finding 391074 (2023-001)

Significant Deficiency 2023

Rich Township High School District 227

IL

Reporting

Condition: The District submitted all quarterly expenditure reports late per ISBE requirements. Plan: The District established policies and procedures regarding timely grant expenditure report submissions. These policies and procedures are trained on with staff and enforced to ensure compliance. Dat...

Condition: The District submitted all quarterly expenditure reports late per ISBE requirements. Plan: The District established policies and procedures regarding timely grant expenditure report submissions. These policies and procedures are trained on with staff and enforced to ensure compliance. Date of Completion: February 14, 2024. Name of Contact Person: Dennis Forst, Assistant Superintendent of Business & Operations. Management Response: Management concurs with the finding and has developed applicable procedures.

View Audit 301671

Finding 391062 (2023-002)

Material Weakness 2023

Urban Affairs Coalition

PA

Allowable Costs / Cost Principles Material Weakness Reporting

U.S. Department of Treasury U.S. Department of Health and Human Services 2023-002 Material Weakness in Internal Control over Compliance 21.023- Emergency Rental Assistance 93.914 – HIV Prevention 93.959 – Block Grants for Prevention and Treatment of Substance Abuse City of Philadelphia,...

U.S. Department of Treasury U.S. Department of Health and Human Services 2023-002 Material Weakness in Internal Control over Compliance 21.023- Emergency Rental Assistance 93.914 – HIV Prevention 93.959 – Block Grants for Prevention and Treatment of Substance Abuse City of Philadelphia, Office of Addition Services (Contract # 22-20624-01) City of Philadelphia, Division of HIV Health (Contract #21-20003-02) Philadelphia Housing Development Corporation Condition: As part of the audit management was to provide us with a complete final trial balance where balances agree to the supporting schedules, reconciliations and documentation provided by management. We noted that the trial balance and general ledger detail reports originally provided by management were (a) delayed, (b) included unreconciled material account balances, (c) multiple journal entries (material and not material), (c) transactions missing from the trial balance, and (d) some reconciliations that either did not agree with the trial balance or individual transactions could not be traced back from the documentation provided to the general ledger. This had caused delays in the completion of the audit, preparation of financial statements, and associated disclosures and the timely arrival of our audit and single audit conclusion. Recommendation: We recommend that management implement policies and procedures as it relates to the reconciliation of accounts, tracking of transactions, and regular review to ensure that calculations of general ledge account balances are accurate and complete. In addition, we continue to recommend that management revisit its financial closing and reporting policies to include updates to its procedures for year-end closes and the timing of when final journal entries and analysis are performed.

View Audit 301646

Finding 391031 (2023-001)

Material Weakness 2023

Center City Housing Corp.

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

2023-001: Filing of Single Audit Report Name of contact person: Kris Meyer, Director of Operations Corrective Action: The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly design...

2023-001: Filing of Single Audit Report Name of contact person: Kris Meyer, Director of Operations Corrective Action: The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Proposed completion date: The Organization completed the plan by September 30, 2023.

View Audit 301641

Finding 391019 (2023-001)

Significant Deficiency 2023

Newport County Community Mental Health Center, Inc.

RI

Subrecipient Monitoring Reporting

Health Resources and Services Administration Newport County Community Mental Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________ CohnReznick LLP 350 Granite Stre...

Health Resources and Services Administration Newport County Community Mental Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________ CohnReznick LLP 350 Granite Street, Suite 1200 Braintree, MA 02184 Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. FINDINGS - Federal Award Program Audit Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Finding 2023-001 – Reporting Significant Deficiency We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. In addition, Management will submit to the Federal funding Accountability and Transparency system the required reporting from fiscal years 2020 through 2023. If the Health Resources and Services Administration has questions regarding this plan, please call Dayna Gladstein, Chief Executive Officer at 401-846-1213.

View Audit 301623

Corrective Action Plans

Filters