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Corrective Action Plans

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Lafourche Parish Government
LA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.328
CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in g...
CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.
View Audit 311215
Finding 404816 (2023-007)
Material Weakness 2023
Mobridge Regional Hospital
SD
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under ...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (the program) was not reviewed and approved by a separate individual outside of the preparer. Additionally, the Hospital claimed mortgage reimbursements as expenditures under the program. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. Anticipated Completion Date: June 30, 2024
View Audit 311195 Questioned Costs: $1
Finding 404815 (2023-006)
Material Weakness 2023
Mobridge Regional Hospital
SD
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separat...
Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separate individual outside of the preparer. The Hospital’s lost revenue calculation was based upon actual revenue billed and reported within the Hospital’s electronic medical records (EMR) system which does not consider monthly or quarterly adjustments. The Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN#460255944 was not reviewed and approved by a separate individual outside of the individual who inputted and submitted the report. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. The Hospital did not have Period 2 or Period 3 reporting requirements. The Phase 4 special report was submitted without review and approval over the report and lost revenue calculation due to limited personnel in finance. The Hospital does not have any additional special reports to complete for this federal program. Anticipated Completion Date: June 30, 2024
View Audit 311195
Finding 404807 (2023-003)
Material Weakness 2023
Mobridge Regional Hospital
SD
Reporting Material Weakness Matching / Level of Effort / Earmarking
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Dis...
Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, Eide Bailly LLP was requested to assist with the preparation of the schedule. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. A Grant Award Policy and Procedure Manual was implemented defining tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing
View Audit 311195
Finding 404801 (2023-007)
Significant Deficiency 2023
Baltimore County, Maryland
MD
Subrecipient Monitoring Questioned Costs Reporting § 200.303 § 200.332 § 200.501
COVID-19 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no d...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management requires annual reports from all SLFRF subrecipients. We will be requesting a copy of all annual audits from the subrecipients for the most recent completed year. The accountant team will review audit reports for any findings of note. We recognize that some subrecipients will not have their most recent audit completed and will allow those who need extra time to submit their audits by the fall. Name(s) of the contact person(s) responsible for corrective action: Ashley Meyer Planned completion date for corrective action plan: 6/30/2024
View Audit 311187
Finding 404799 (2023-004)
Significant Deficiency 2023
Baltimore County, Maryland
MD
Questioned Costs Reporting Significant Deficiency § 200.303
COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We al...
COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We also recommend that management review their policies and procedures and make changes necessary to ensure reports are filed timely. Explanation of disagreement with audit finding: The one instance when the County submitted its quarterly report after the due date occurred due to a technical problem with submission. The Treasury data system would not accept the County’s report on the due date. The County sent Treasury an email alerting them to the problem as soon as it was determined that the County was unable to submit. Once the issue was resolved, the County submitted a few days later with no adverse impact to the County or its use of federal ERA funding. As per the concern that audit staff could not verify key line items in the submitted quarterly report, the County completed all required line items in the reports, however, the Treasury report downloads with multiple blank items in report cells. The County cannot control this deficiency in the Treasury downloads. If any submitted report were incomplete, Treasury would have returned the incomplete report to a local jurisdiction for missing elements. No referenced reports were returned to the County for completion, thereby demonstrating that all reports were complete at the time of submission. The problem relates solely to the downloaded report from the Treasury website. Neither the County nor the audit staff were able to determine a workaround for the incomplete Treasury report downloads. Action taken in response to finding: No additional action is needed because the one late quarterly reporting problem was resolved and the report was uploaded as soon as the technical glitch was resolved. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahoney Planned completion date for corrective action plan: Already Completed
View Audit 311187 Questioned Costs: $1
Finding 404790 (2023-010)
Significant Deficiency 2023
Baltimore County, Maryland
MD
Reporting Significant Deficiency Internal Control / Segregation of Duties
CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory powe...
CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory power to grant formal CAPER extensions, HUD has routinely communicated its preference for a late CAPER over an incomplete submission because there is no sanction or adverse effect to HUD funding with the submission of a late CAPER. After significant challenges in CAPER reporting in the prior year related to the Workday conversion, the County still had some lingering issues impacting its reporting for FY23 period as well. The County communicated its plan to submit the CAPER in December 2023 and HUD provided the County with a letter confirming the CAPER would be submitted in December 2023. The County submitted late, but with communication to HUD. Action taken in response to finding: No additional action is required at this time. The County expects to submit its next CAPER in September 2024. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahony Planned completion date for corrective action plan: September 2024 when the County submits its next CAPER.
View Audit 311187
Finding 404783 (2023-002)
Material Weakness 2023
Allegany County Human Resources Development Commission, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Reporting
An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar an...
An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar and will also be outlined in the Finance Policies due in September as an appendix.
View Audit 311182 Questioned Costs: $1
Santa Fe Recovery Center, Inc.
NM
Reporting § 200.512
2023-004 – Late Audit Report Corrective action plan: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts. Personnel...
2023-004 – Late Audit Report Corrective action plan: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts. Personnel responsible for corrective action: Timothy Jodway, Interim Chief Financial Officer; Peg Clark, Grant Accountant; Reyann James, Senior Accountant. Estimated corrective action completion date: March 2024
View Audit 311180
Finding 404773 (2023-002)
Significant Deficiency 2023
Housing Authority of the Birmingham District
AL
HUD Housing Programs Reporting Significant Deficiency § 200.512
Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the r...
Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement a year-end closing process to ensure all accounts are properly reconciled. Due to the delay in receiving the prior year audits, the Agency was unable to submit a timely and accurate current year audit. The Authority has now recently filled several accounting positions, implemented multiple internal controls, policy and procedures over financial reporting as well as changed audit firms to increase financial efficiencies and timeliness. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by March 31, 2025.
View Audit 311177
Finding 404759 (2023-001)
Significant Deficiency 2023
City of Daytona Beach, Florida
FL
Questioned Costs Procurement, Suspension & Debarment Cash Management § 200.303
2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any th...
2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any third party consultants. Management’s Response: The City will update its control process to incorporate procedures to ensure that reviews of reports prepared by third party consultants are subject to independent review by City personnel prior to the reports being remitted to the grantor and that such reviews will be documented. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistance Finance Director Anticipated Completion Date: December 31, 2024
View Audit 311151
Finding 404749 (2023-003)
Significant Deficiency 2023
National Disability Rights Network, Inc.
DC
Reporting § 200.303 § 200.508 § 200.510
Views of Responsible Officials: NDRN’s finance staff turnover, coupled with the staff’s lack of formal training with NDRN’s accounting system, resulted in a lack of knowledge on how to prepare the actual schedule. However, it did not affect the staff’s ability to properly identify and categorize exp...
Views of Responsible Officials: NDRN’s finance staff turnover, coupled with the staff’s lack of formal training with NDRN’s accounting system, resulted in a lack of knowledge on how to prepare the actual schedule. However, it did not affect the staff’s ability to properly identify and categorize expenditures for invoicing purposes to the Federal government. Moving forward, NDRN finance fiscal staff will conduct regular internal SEFA reporting as part of the monthly reporting indicated in Finding 2023-002 above.
View Audit 311143
Finding 404747 (2023-002)
Significant Deficiency 2023
Disability Rights Vermont, INC
VT
Reporting
Failure to file FFR for FY23 and FY22 Filing Issue: DRVT intends to implement the same corrective action plan regarding this significant deficiency as identified above. June Mumley, Finance Director, will be responsible for filing the FFR after she works it out with PMS to make the report available....
Failure to file FFR for FY23 and FY22 Filing Issue: DRVT intends to implement the same corrective action plan regarding this significant deficiency as identified above. June Mumley, Finance Director, will be responsible for filing the FFR after she works it out with PMS to make the report available. DRVT also appreciates the suggestion to include more individuals in the awareness and monitoring of the financials to avoid deadlines or reports falling through the cracks, which is what happened when the information and practices were contained within the sole knowledge and expertise of one staff member who resigned from the Organization. Deadline to implement this Corrective Action Plan will be the end of FY24, September 30, 2024.
View Audit 311130
Finding 404745 (2023-001)
Significant Deficiency 2023
Disability Rights Vermont, INC
VT
Subrecipient Monitoring Reporting
Failure to file FFATA Report for FY23: DRVT intends to update and improve upon its existing Accounting Manual and Procedures and the Deadlines calendar to ensure all reporting, financial and programmatic, is completed accurately and in a timely manner. Our Finance Director, June Mumley, will be resp...
Failure to file FFATA Report for FY23: DRVT intends to update and improve upon its existing Accounting Manual and Procedures and the Deadlines calendar to ensure all reporting, financial and programmatic, is completed accurately and in a timely manner. Our Finance Director, June Mumley, will be responsible for filing the FFATA reports. Additionally, DRVT intends to review the materials from the NDRN Fiscal Conference 2023 (held in Milwaukee, WI on July 8-10, 2024). Reviewers will include all personnel involved in, or likely to be involved in, financial management: VCSP Program Coordinator, Administrative Coordinator, Financial Director, Legal Director and Executive Director. Following the review, DRVT will schedule a meeting to go over any questions or need for clarification with LaToya Blizzard, Manager for P&A Operations & Management, Training & Technical Assistance (NDRN). Deadline to implement this Corrective Action Plan will be the end of FY24, September 30, 2024.
View Audit 311130
Finding 404741 (2023-001)
Significant Deficiency 2023
City of Crystal River
FL
Reporting
2023-001 Coronavirus State and Local Fiscal Recovery Program Reporting (CFDA#21.027) Name of Contact Person Responsible for Corrective Action Plan: Michelle K. Russell-Maynard, Director of Budget and Financial Services Corrective Action Plan: Management has put new personnel and controls in plac...
2023-001 Coronavirus State and Local Fiscal Recovery Program Reporting (CFDA#21.027) Name of Contact Person Responsible for Corrective Action Plan: Michelle K. Russell-Maynard, Director of Budget and Financial Services Corrective Action Plan: Management has put new personnel and controls in place to ensure timely reporting for all grant programs. Multiple employees have been cross trained on the annual reporting and calendar notifications have been set for all employees involved with grant reporting. Anticipated Completion Date: Fiscal year 2024
View Audit 311116
Finding 404739 (2023-003)
Significant Deficiency 2023
City of Boynton Beach
FL
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties
SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action ...
SD2023-003 -Federal Awards -U.S. Department of Treasury Pass-through Award Florida Division of Emergency Management-ARPA Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Grant No. N/A Management agrees with the finding. The City's Grants Management Team will take corrective action to ensure responsible personnel are properly trained and knowledgeable about the compliance requirements for the ARPA program.
View Audit 311106
City of Boynton Beach
FL
Internal Control / Segregation of Duties Reporting
2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Manageme...
2023-002 -Federal Awards -U.S. Department of Housing and Urban Development Pass-through Award State of Florida, Department of Economic Opportunity Community Development Block Mitigation Program (CDBG-MIT) ALN: 14.228 Grant No. 10123 Management agrees with the finding. The City's Grants Management Team will revisit its policies and procedures to ensure that granter reports are submitted timely for the FY2024 audit. This will be accomplished by adding a new Grants Coordinator position and implementing a Grants Management Software.
View Audit 311106
Finding 404725 (2023-006)
Material Weakness 2023
College Unbound
RI
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the p...
Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the process of monthly reporting to the Clearinghouse, including reviewing reports for accuracy. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO
View Audit 311103
Finding 404724 (2023-005)
Significant Deficiency 2023
College Unbound
RI
Student Financial Aid Cash Management Reporting
Finding number: 2023-005 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: As found, the College has policies and procedures in place to report the disbursement records to the Department of Educat...
Finding number: 2023-005 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: As found, the College has policies and procedures in place to report the disbursement records to the Department of Education through the COD system within the required fifteen calendar days. This singular Pell update was caught by the College while performing the year end Pell closeout. The record was corrected prior to the audit, but past the required timeframe. The College's corrective plan for this is to perform monthly Pell reconciliation at the same time as the required monthly Direct Loan reconciliation. By doing monthly reconciliation, we will catch potential corrections within the required timeframe. We enacted this practice in advance of the FY24 year. Timeline for Implementation of Corrective Action Plan: This was corrected in advance of the start of FY24. We will continue to review as noted. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO
View Audit 311103
Finding 404722 (2023-004)
Material Weakness 2023
College Unbound
RI
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2...
Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2023 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Bursar’s scope of work is to work with Financial Aid to ensure that ledgers are correct. Reconciliation reports are also reviewed monthly to ensure accuracy and resolve discrepancies timely. Timeline for Implementation of Corrective Action Plan: Ongoing. Fully implemented by the end of FY24. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO
View Audit 311103
Finding 404721 (2023-003)
Significant Deficiency 2023
College Unbound
RI
Questioned Costs Student Financial Aid Eligibility
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly monitor stude...
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Federal Pell Grants Assistance listing #: 84.063 Award year: 2023 Corrective Action Plan: College Unbound has increased its administrative capacity and has implemented internal controls to properly monitor student enrollment status and recalculate Pell Grant awards as required by the Federal Government. We will continue to review these processes to mitigate any further redundancies or mistakes. Timeline for Implementation of Corrective Action Plan: Corrected. Contact Person: Diana Perdomo, Vice President for Institutional and Student Sustainability/CFO
View Audit 311103 Questioned Costs: $1
Umass Memorial Health Care, Inc.
MA
Questioned Costs Reporting
2023-001 Provider Relief Fund Lost Revenue Reporting Cluster: Not applicable Grantor: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: PRF Period 4 of Availability from January 1, 2020 to Decembe...
2023-001 Provider Relief Fund Lost Revenue Reporting Cluster: Not applicable Grantor: Health Resources and Services Administration Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: PRF Period 4 of Availability from January 1, 2020 to December 31, 2022 Award Number: Not applicable Assistance Listing Number: 93.498 Based on guidance in Step 6 of the Steps on Reporting on Use of Funds section of the June 11, 2021 Provider Relief Fund (PRF) General and Targeted Distribution Post-Payment Notice of Reporting Requirements, Harrington’s quarterly revenues from January 1, 2019 to December 31, 2022 were reported for Period 2 on March 31, 2022, Period 3 on September 30, 2022, and Period 4 on March 31, 2023 to HHS via the PRF Reporting Portal. During the upload process to the Reporting Portal, the revenue amounts for the quarters ended September 30, 2021 and December 31, 2021 were transposed when the data was entered. Management has reviewed the data reported via the Portal, the source documents, and the calculation of Lost Revenues and Unused Lost Revenues. Management noted there were no issues with the data used for the quarters ended March 31, 2022 through December 31, 2022 for the Period 4 submissions. Management has determined that the errors did not impact the funds received. Management has reached out to HHS regarding any further actions required and HHS confirmed that there was no need to modify prior reports. There were no Period 5 or 6 reporting requirement for the impacted entities, thus the matter is considered remediated and closed. Any further submissions to the PRF Reporting Portal will undergo an appropriate detailed review of draft submissions and support by management prior to final submission. Primary responsibility of implementing the Corrective Action Plan for this finding rests with Steven McCue, CFO/Controller of UMass Memorial Health– Harrington, Inc., (978) 466-4060. Sincerely, Brian Huggins Senior Vice President, Corporate Controller UMass Memorial Health Care, Inc. (508) 334-0252
View Audit 311075
Finding 404698 (2023-002)
Significant Deficiency 2023
Ke Ola Mamo
HI
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
Ref No. 2023-002 SIGNIFICANT DEFICIENCYI It was noted one instance out of forty that the employee timesheet did not agree with the payroll register. The hours on the timesheet were 45, while the hours on the payroll register were 48 hours. This resulted in an overcharge of $159 to the program. I...
Ref No. 2023-002 SIGNIFICANT DEFICIENCYI It was noted one instance out of forty that the employee timesheet did not agree with the payroll register. The hours on the timesheet were 45, while the hours on the payroll register were 48 hours. This resulted in an overcharge of $159 to the program. It was also noted one out of seventy-one timesheets were not approved by the supervisor. Recommendation: Ke Ola Mamo should exercise greater care in reviewing timesheets and data entered into the payroll system to ensure that only allowable costs are charged to the program. Action Taken: Ke Ola Mamo was in the process of implementing an on-line payroll processing system during Fiscal Year 2023. The implementation was completed during Fiscal Year 2023. This process minimizes potential clerical errors as employees input the hours they work directly into the on-line payroll system, with employees’ supervisors and the Human Resources Specialist approving prior to the payroll being processed.
View Audit 311070
Finding 404697 (2023-001)
Material Weakness 2023
Ke Ola Mamo
HI
Reporting
Ref No. 2023-001 MATERIAL WEAKNESS The annual Federal Financial Report (SF-425) was not submitted in a timely manner. Lack of adherence to reporting requirements exhibited by key accounting personnel due to employee turnover. Recommendation: Ke Ola Mamo should improve processes and procedures ove...
Ref No. 2023-001 MATERIAL WEAKNESS The annual Federal Financial Report (SF-425) was not submitted in a timely manner. Lack of adherence to reporting requirements exhibited by key accounting personnel due to employee turnover. Recommendation: Ke Ola Mamo should improve processes and procedures over reporting compliance requirements to ensure that reports required by federal awards are completed and submitted on a timely basis. Action taken: Ke Ola Mamo’s worked with the HRSA and PMS administrators for Directors to gain access to the PMS on-line system to submit the SF-425 (FFR) reports. KOM will continue to work with these agencies to ensure proper access to the PMS in the future.
View Audit 311070
Finding 404551 (2023-004)
Significant Deficiency 2023
Hillsborough County
FL
Reporting Significant Deficiency § 200.512
The County’s Fiscal Year 2022 Annual Comprehensive Financial Report was issued June 6, 2023. However the Fiscal Year 2022 Single Audit report was not issued until August 31, 2023. Effective immediately through this corrective action plan, County Finance Department management (Ajay Gajjar) requests t...
The County’s Fiscal Year 2022 Annual Comprehensive Financial Report was issued June 6, 2023. However the Fiscal Year 2022 Single Audit report was not issued until August 31, 2023. Effective immediately through this corrective action plan, County Finance Department management (Ajay Gajjar) requests the independent auditors to perform Single Audit interim testing during the summer in order to avoid delays in issuing the Single Audit.
View Audit 311068
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