Corrective Action Plans

Finding 381228 (2023-003)

Significant Deficiency 2023

Whittier College

CA

Student Financial Aid Reporting Significant Deficiency

The Office of the Registrar concurs with the audit finding of delayed reporting which noted that while there is now a process to submit enrollment and graduation information to NSLDS in a timely manner, the team noticed that three students’ information was not reported to NSLDS within the 60 days re...

The Office of the Registrar concurs with the audit finding of delayed reporting which noted that while there is now a process to submit enrollment and graduation information to NSLDS in a timely manner, the team noticed that three students’ information was not reported to NSLDS within the 60 days required to transmit status change. Due to staffing changes and challenges, Whittier College failed to meet the reporting window indicated in the NSLDS November 2022 Enrollment Reporting Guide, which states, “At a minimum, schools are required to certify enrollment [status change] every 60 days[.]” As of September 2023, Whittier College has adjusted the transmission schedule of enrollment reports to the National Student Clearinghouse to meet the guidelines set forth by NSLDS. Whittier College will submit enrollment files to the National Student Clearinghouse on the 30th of every month, with the exception of the December end of term enrollment report, which will be submitted on the Friday before the last working day before the holiday break. Degree Verify reports will be submitted to the National Student Clearinghouse within two weeks of the conferral date of every term to ensure the timeliness of status change submissions to NSLDS. Whittier College will also correct error reports and resubmit within the 10 days indicated by NSLDS to ensure compliance. Person Responsible: Brianna Mendez, Student Data Specialist, Office of the Registrar Anticipated Completion Date: Implemented as of September 2023

View Audit 295948

Finding 381226 (2023-004)

Significant Deficiency 2023

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Exe...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2023-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: As an internal control, the accountant in charge of the program will keep monthly reports of the expenditures to expedite the collection of information and submit timely and complete reports. The documentation of the reports will be physically filed and digitally saved in the accounting files. Implementation Date: Fiscal Year 2023-2024. Responsible Person: José A. Mathews Maisonet Accountant

View Audit 295939

Finding 381224 (2023-003)

Significant Deficiency 2023

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Exe...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2023-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The QPR Reports for the months from January to March 2023, were completed by the previous POC Recovery Office. We understand that expenses were reported in the QPR on the date when the certification with the contractor´s invoice was received at the Secretary of Engineering and Conservation of Infrastructure and not on the date of payment or disbursement of the invoice. For example, if the invoice was received in the month of February, the expense was recorded in the QPR from January to March even though it was not paid until the month of April. We are verifying each project reported in the QPR against the amount reported at the SIMA System. We expect to have updated and correct information for all the Quarterly Progress Reports for the period from January to March 2024. Implementation Date: Fiscal Year 2023-2024. Responsible Person: Dafne L. Claudio Sánchez Accountant

View Audit 295939

Finding 381223 (2023-002)

Significant Deficiency 2023

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.1

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Exe...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2023-002 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: During the quarters from January to March and April to June 2023, there were differences between the reports submitted to the Treasury Department and the accounting reports of the SIMA system. This happened because obligations that were cancelled were included in the submitted reports and not corrected within the corresponding quarter. The personnel assigned to work on the quarterly reports became aware of these situations after the submission of the reports. As a corrective measure, an internal work sheet was created where monthly cancellations and adjustments are verified. In this way, the quarterly report submitted to the Treasury Department will agree with the accounting system. Before submitting the reports, a meeting is held to validate that the worksheet is in accordance with the accounting system. After validating the accuracy of the worksheet, the report is submitted to the Treasury Department with information consistent with the accounting system. As of today, the differences identified have been corrected in subsequent quarters. Implementation Date: Fiscal Year 2023-2024. Responsible Person: Bárbara Castro Viruet Accountant

View Audit 295939

Finding 381216 (2023-003)

Significant Deficiency 2023

San Diego Community College District

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

We concur. Procedures will be put in place and reporting will be modified and improved to ensure deadlines are met.

View Audit 295932

Finding 381210 (2023-002)

Significant Deficiency 2023

San Diego Community College District

CA

Student Financial Aid Reporting Significant Deficiency

We concur. The enrollment file reported to NSLDS is submitted on behalf of the District by the National Student Clearinghouse (NSC). Contact will be made to ensure NSC accurately reports these entries on our behalf.

View Audit 295932

Finding 381191 (2023-004)

Significant Deficiency 2023

Hillcrest Family Services, INC

IA

Cash Management Reporting Significant Deficiency

Management agrees with the finding. There was turnover in staff and the prior CFO did not keep a record of his review over cash management and reporting. In the future, management will ensure that documentation of the approval process for reimbursement and reporting is kept.

View Audit 295917

Finding 381188 (2023-005)

Material Weakness 2023

Noblesville Schools

IN

Questioned Costs School Nutrition Programs Material Weakness § 200.303

FINDING 2023-005 Subject: Child Nutrition Cluster (CNC) – Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Req...

FINDING 2023-005 Subject: Child Nutrition Cluster (CNC) – Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: During testing of reporting, we identified a control breakdown in the claim submission process. Although student meal data is summarized at the school level and reviewed by both the Food Services Bookkeeper and the Food Services Director, there is not a review of the actual claim submission prior to being submitted to the portal. Due to the breakdown in controls, we identified that the October 2022 revision claim overstated breakfasts served by 10 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Food Services will input the monthly claims into the state reporting system. This will be checked by the bookkeeper prior to submission to ensure data was entered correctly. Responsible Party and Timeline for Completion: Beginning January 2024

View Audit 295916 Questioned Costs: $1

Finding 381172 (2023-001)

Significant Deficiency 2023

Family Services of Westchester, Inc.

NY

Reporting Subrecipient Monitoring

Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Clus...

Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Cluster: Assistance Listing Number 93.600 SIGNIFICANT DEFICIENCIES Finding 2023-001 - Reporting Recommendation: We recommend that the Organization register in the Federal Funding and Accountability and Transparency Act Subaward Reporting System (FSRS) and timely report the required subaward information as required by the Transparency Act. Action Taken There is a specific compliance requirement that all direct subawards with an obligated amount over $30,000 threshold must be reported as such by no later than the end of the following month of the agreement to FSRS. There was an oversight on the specifics on this requirement resulting in a late report. Going forward, workflow has been amended to take this requirement into account and to submit the report on a timely basis, no later than the end of the following month of the agreement. Completion Date: 4/13/23 If the U.S Department of Health and Human Services has questions regarding this plan, please call Maria Mazzotta at (914) 502-1470.

View Audit 295893

Finding 381165 (2023-002)

Significant Deficiency 2023

Housing and Redevelopment Authority of Fergus Falls

MN

Reporting Internal Control / Segregation of Duties

Recommendation: The Organization should review internal controls currently in place and improve internal controls over financial reporting which will prevent, or detect and correct, misstatements to the financial statements. Management’s Response and Actions Planned: Management of the Organization ...

Recommendation: The Organization should review internal controls currently in place and improve internal controls over financial reporting which will prevent, or detect and correct, misstatements to the financial statements. Management’s Response and Actions Planned: Management of the Organization is aware of and in agreement with the finding. Management reviews and approves the draft audited financial statements. Management recognizes this and feels it is effectively handling its responsibilities with the procedures described above.

View Audit 295892

Finding 381157 (2023-003)

Significant Deficiency 2023

Catholic Charities, Archdiocese of San Antonio, Inc.

TX

Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.303

Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regul...

Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: During testing of credit card purchases, we noted that supervisor approvals of expense reports were not timely obtained. Cause: Lack of timely review of credit card expense reports and transactions by supervisors for approval. Agency Response: Program directors/approvers of expense reports must go in by the 5th of the month after month end to approve/reject all employee expense reports assigned to them. The Financial Data Clerk will go in by the 6th of the month note the staff who has not approved their expense reports. The clerk will then communicate with the Director of Finance who in turn will send notification to the staff who is listed as approver. Once the staff is notified they will be given a 48 hour turn around to approve/reject, in the event they do not comply disciplinary action will be taken. After the 48 hours if report is not approved, Finance leadership will go into the system and review the report for approval or rejection. Responsible parties will be Alejandra Nunez, Financial Data Clerk and Lisette DeLeon, CFO, Cynthia Timm, Director of Finance, and Program designated expense report approvers. This will be implemented by February 2024.

View Audit 295879

Finding 381150 (2023-001)

Material Weakness 2023

Catholic Charities, Archdiocese of San Antonio, Inc.

TX

Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

Criteria: 2 CFR Section 200.302 of the Uniform Guidance requires that a non-federal entity provide for accurate, Current, and complete disclosure of the financial results of each Federal award or program. Additionally, 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to ...

Criteria: 2 CFR Section 200.302 of the Uniform Guidance requires that a non-federal entity provide for accurate, Current, and complete disclosure of the financial results of each Federal award or program. Additionally, 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: Issues identified during our audit procedures over the SEFA and federal grant expenditure reports (SEFA project rollout). Cause: Lack of timely review and oversight of federal project expenditures, including the SEFA rollout report. In addition, the preliminary SEFA and underlying support was not timely reviewed by management after it was prepared by accounting staff. Agency Response: On a monthly basis there will be review on the expenditures to ensure that contractual expenses will be accrued. On a quarterly basis the SEFA rollout report will required to be created by the Financial Data Analyst or designee by the CFO. This report will be created by the 25th of the month after the quarter end. Once the report is created the analysis and review of expenditures to revenues will also occur. Based on the analysis, any discrepancies that are noted will be communicated with the Director of Finance. Those discrepancies will be corrected within 48 hours by the program accountants with the direction of the Director of Finance. In the event that the staff fails to make the corrections there will be disciplinary action. By the 30th of the month the report will be given to the CFO for review and approval. Responsible staff will be Lisette DeLeon, CFO, Cynthia Timm, Director of Finance, various staff, Program accountants, and Boubacar Traore, Financial Analyst. This process will begin January 2024 and be fully implemented by February 2024.

View Audit 295879

Finding 381149 (2023-007)

Material Weakness 2023

Central School District No. 104

IL

Reporting

Finding #2023-007 - All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2024 Corrective Action...

Finding #2023-007 - All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2024 Corrective Action: The District agrees with this finding and will implement the following: • Management will implement a process to properly record and account for federal expenditures.

View Audit 295874

Finding 381132 (2023-003)

Material Weakness 2023

Helix Network of Educational Choices

LA

Reporting Allowable Costs / Cost Principles § 200.302 § 200.508 § 200.510

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Sinc...

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Since their inception, the Academies had outsourced its accounting function to an outside company. Management has now moved that function in-house and hired a full-time finance director to oversee all accounting functions. The finance director will be responsible for monitoring all financial policies and procedures. Responsible Person: Preston Castille, Jr., Helix Community Schools, President Anticipated Remediation Date: Fiscal year ended June 30, 2024

View Audit 295868

Finding 381124 (2023-003)

Significant Deficiency 2023

St Anthony Regional Hospital & Nursing Home

IA

Allowable Costs / Cost Principles HUD Housing Programs 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 Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allow...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allowable Cost/Cost Principles and Reporting Finding Summary: The Hospital did not have evidence of formal review and approval over tracking of expenditures and lost revenue calculation that were claimed for the program. The Hospital’s lost revenue calculation for Period 4 was also reported under Option II when it should have been reported under Option III. In addition, there was no evidence retained that the Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420733472 was reviewed or approved by an individual separate from the preparer prior to submission. These errors were not noted during testing of the Phase 5 report. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. The Hospital has reviewed the internal controls and implemented improvements related to allowability of all federal cost claimed, including those regarding the identification of duplicate items and approved costs. This was implemented prior to submitting the Phase 5 report. Anticipated Completion Date: September 5, 2023

View Audit 295863

Finding 381122 (2023-002)

Significant Deficiency 2023

St Anthony Regional Hospital & Nursing Home

IA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 ...

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #10.766 & 93.498 Compliance Requirement: Other – Preparation of Schedule of Expenditures of Federal Awards 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. Eide Bailly LLP was requested to draft the schedule. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on SEFA reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost but will continue to evaluate on a regular basis. Anticipated Completion Date: Ongoing

View Audit 295863

Finding 381106 (2023-001)

Material Weakness 2023

Western Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-001 - Inadequate Internal Control over Student Enrollment Reporting Planned Corrective Action: The University agrees with the finding. The responsibility of reporting enrollment has been transitioned to a centralized office on campus. Internal controls have been put in place to...

Finding Number: 2023-001 - Inadequate Internal Control over Student Enrollment Reporting Planned Corrective Action: The University agrees with the finding. The responsibility of reporting enrollment has been transitioned to a centralized office on campus. Internal controls have been put in place to ensure enrollment is reported accurately/timely moving forward. Contact person responsible for corrective action: Roberta Smith Anticipated Completion Date: 06/30/2024

View Audit 295860

Finding 381091 (2023-006)

Significant Deficiency 2023

Epilepsy Foundation of America

MD

Reporting Internal Control / Segregation of Duties

The reports to the CDC are provided in quarterly meetings. We were able to provide these reports to the Auditors and are now receiving these reports from the program office so that they can be maintained in a file which can be used for audit purposes.

View Audit 295841

Finding 381087 (2023-002)

Material Weakness 2023

Epilepsy Foundation of America

MD

Reporting

EF is strictly enforcing a policy that AMEX receipts from staff are due three days after the statement is posted to ensure all expenditure information is received and recorded timely for purposes of inclusion in the SEFA.

View Audit 295841

Finding 381086 (2024-001)

None 2023

Pine Grove Area School District

PA

Reporting Internal Control / Segregation of Duties

The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication between the Federal Programs Coordinator (who was also the Director of Curriculum at that time who is no longer emp...

The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication between the Federal Programs Coordinator (who was also the Director of Curriculum at that time who is no longer employed in the District) and the Business Administrator. ln order to appropriately and completely expend various streams of ESSERs funding, the Curriculum Director revised his budget multiple times, moving expenditures that were originally budgeted to be expended from one grant to another grant. Although all the Federal funding received was expended on qualifying and appropriate expenditures, the failure occurred when the former Federal Programs Coordinator did not inform the Business Manager that he was making these numerous budget adjustments. As such, the final Quarterly Cash Reports as of June 30, 2023 were filed with incorrect amounts. Corrective Actions: Prior to the local audit as of 6130123, the Business Manager and new Federal Programs Coordinator (who is also the new Curriculum Director) identified that the budget transfers discussed above were not communicated properly. lt was also determined that all expenditures charged against the grants were appropriate and allowed. ln order to prevent this from occurring again in the future, the Business Manager and Federal Programs Coordinator now meet monthly to discuss the status of all Federal Funding, to discuss any and all planned expenditures to ascertain their allowability and to ensure compliance under the Federal Grants, and to verify that the Federal Program Coordinator's internal budget exactly matches what is recorded in the District's accounting system.

View Audit 295839

Finding 381051 (2023-002)

None 2023

South Central Regional Transit District

NM

Reporting

Staff were not aware of the need to conduct the work required and as such did not have sufficient time based on the audit fieldwork timeline provided. In the future, the SEFA will be done in advance of the audit schedule to provide sufficient time to execute the work and to coordinate efforts wit...

Staff were not aware of the need to conduct the work required and as such did not have sufficient time based on the audit fieldwork timeline provided. In the future, the SEFA will be done in advance of the audit schedule to provide sufficient time to execute the work and to coordinate efforts with the auditor.

View Audit 295818

Finding 381041 (2023-005)

Material Weakness 2023

Winneshiek Medical Center

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into considera...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into consideration budgeted 340B revenue, but included actual 340B revenue, and did not take into consideration Period 1 questioned costs that were replaced with excess lost revenue. In addition, the calculation was not reviewed and approved by a separate individual outside of the preparer. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813

Finding 381040 (2023-004)

Material Weakness 2023

Winneshiek Medical Center

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: Winneshiek Medical Center claimed expenses that had been reimbursed by another source. The Medical Center is a critical access hospital which means that a portion of their expenditures are covered by Medicare. The Medical Center did not decrease their expenses for the portion that was reimbursed by Medicare. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 reported these expenses that were reimbursed by other sources which made the report inaccurate as well. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813 Questioned Costs: $1

Finding 381039 (2023-003)

Material Weakness 2023

Winneshiek Medical Center

IA

Reporting Material Weakness

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Other Finding Summary: The Medical Center does not have an internal control system designed to provi...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Other Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal. We requested our auditors to assist with the draft of the schedule of expenditures for federal awards. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management Agrees with the Finding. This finding and recommendation is not a result of any change in the Medical Center’s procedures, rather it is due to an auditing standard implemented by the American Institute of Certified Public Accountants. Management feels that committing the resources necessary to remain current on the preparation of the schedule of expenditures of federal awards reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost but will continue evaluating on a going forward basis. Anticipated Completion Date: Ongoing

View Audit 295813

Finding 381035 (2023-001)

Significant Deficiency 2023

Shawano Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 295805

Corrective Action Plans

Filters