Corrective Action Plans

Finding 367086 (2022-019)

Material Weakness 2022

State of Nevada

NV

School Nutrition Programs Reporting Subrecipient Monitoring

Finding 2022-019: U.S. Department of Agriculture Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Special Milk Program for Children, 10.556 Summer Food Service Program for Children, 10.559 Fresh Fruit and Vegetable Program, 10.582 Reporting Material Wea...

Finding 2022-019: U.S. Department of Agriculture Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Special Milk Program for Children, 10.556 Summer Food Service Program for Children, 10.559 Fresh Fruit and Vegetable Program, 10.582 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance The Nevada Department of Agriculture (NDA) did not have internal controls to ensure subaward information was submitted in accordance with the FFATA. Subaward obligations were not reported in the FSRS and therefore not included on the FFATA’s website for public information disclosure. A nonstatistical sample of 6 out of a population of 54 applicable subaward obligations was selected for testing. The quantity and subaward obligation errors were noted as follows: The NDA accepts these findings and will take corrective action to enhance internal controls to ensure FFATA required information is reported annually. Corrective action: The NDA will begin submitting information in accordance with FFATA at the end of the 2023 award period per direction from the federal partner that annual submittals are in compliance with FFATA for the Child Nutrition Cluster programs. The submittal of information will be done as part of the NDA’s closing procedure for these awards. Date of completion: February 28, 2024

View Audit 290300

Finding 367085 (2022-018)

Significant Deficiency 2022

State of Nevada

NV

School Nutrition Programs Reporting Significant Deficiency

Finding 2022-018: U.S. Department of Agriculture Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Special Milk Program for Children, 10.556 Summer Food Service Program for Children, 10.559 Fresh Fruit and Vegetable Program, 10.582 Reporting Significant ...

Finding 2022-018: U.S. Department of Agriculture Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Special Milk Program for Children, 10.556 Summer Food Service Program for Children, 10.559 Fresh Fruit and Vegetable Program, 10.582 Reporting Significant Deficiency in Internal Control over Compliance The Nevada Department of Agriculture (NDA) did not have adequate internal controls to ensure accurate information was reported to the federal awarding agency. Inaccurate information was reported to FNS. A nonstatistical sample of seven out of a population of 36 reports was selected for testing. The October 2021 FNS-10 report includes annual information (rather than monthly). Line 12b – Membership (Enrollment) of Public Schools was reported as 13. The actual enrollment supported by the underlying documentation of public schools was 22. The NDA accepts these findings and will take corrective action to enhance internal controls to ensure amounts reported to FNS are correct. Corrective action: The NDA has new staff completing data entry and certification of these reports in the federal system that have been extensively trained on required federal reporting. NDA will ensure that additional checks and balances are put in place to review the FNS-10 reports to ensure they match up with appropriate data collected. Date of completion: June 30, 2024

View Audit 290300

Finding 367055 (2022-002)

Significant Deficiency 2022

Mental Health & Addiction Association of Oregon

OR

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.329

2.) Finding 2020-002 Report Submission Delay a. Program Information: 17.270 Reentry Employment Opportunities b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit quarterly financial reports at the interval required by the Federal awarding agency or pass-through entity no l...

2.) Finding 2020-002 Report Submission Delay a. Program Information: 17.270 Reentry Employment Opportunities b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit quarterly financial reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any quarterly financial report. c. Condition: During our audit, we identified one quarterly financial report that was submitted to the Contracting Officer’s Representative (COR) after the stated due date. Response: Explanation: This delay was due to an unawareness of process limitations regarding the user application process for the Payment Management System (PMS), which is required for any new Finance Director. A formal application and access request form needs to be submitted along with documentation to support the request for access (including proof of identity, proof of employment, and role confirmation). These conditions, along with the 24-72 hour processing time required to get a user application approved by the PMS providers, led to our one-day-late submission of the required quarterly financial report. Corrective Action: We have established a more proactive approach to managing reporting requirements and a protocol for timely submissions of reports. This includes: - Mandatory PMS application processing as part of the early onboarding process for any new Finance Director. - Early preparation of reports, scheduling reviews a month ahead of the submission deadline. - Direct communication lines with the contract administrators and program directors. - Standard procedures identified to request extensions in case of anticipated delays, specific to each contracting agency. Future Measures: Regular training session for our team are planned to help staff stay informed about reporting requirements, procedures, and deadlines. Contact person responsible for corrective action: John Domingo, Finance & IT Director Compleion date: 07/01/2023

View Audit 290222

Finding 367051 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of West Bend

WI

HUD Housing Programs Eligibility Reporting

Finding 2022-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2021-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numb...

Finding 2022-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2021-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each examination per 24 CFR part 908. The amount paid for housing assistance payments (HAP) must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD‑50058 were provided for two of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for the tenants noted above is not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making inaccurate or ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.

View Audit 290217

Finding 366952 (2022-002)

Material Weakness 2022

Coon Rapids-Bayard Community School District

IA

Internal Control / Segregation of Duties Reporting

The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedur...

The District remains committed to segregating duties as much as possible with our limited staff. District personnel recently attended continuing education regarding segregation of duties and anticipates revisions to current procedures. The District will continue to review internal control procedures, including the segregation of duties, in an effort to obtain the maximum internal control possible.

View Audit 290135

Finding 366915 (2022-001)

None 2022

Center for Community, INC

AK

Reporting

Center for Community was unable to employ a finance director to oversee the timely preparation of the accounting records for audit. To correct this issue, the organization has contracted with a business that provides part-time controller/finance director services. Center for Community anticipates ...

Center for Community was unable to employ a finance director to oversee the timely preparation of the accounting records for audit. To correct this issue, the organization has contracted with a business that provides part-time controller/finance director services. Center for Community anticipates this change in the accounting department will enable it to file timely required reports.

View Audit 290087

Finding 366915 (2022-001)

None 2022

Center for Community, INC

AK

Reporting

In addition, Center for Community has reevaluated its mission and has determined that the transit program it administers with federal funds should be administered by one of its contractors, a federally recognized Indian tribe. As a result, FY23 will be the last year the organization is subject to t...

In addition, Center for Community has reevaluated its mission and has determined that the transit program it administers with federal funds should be administered by one of its contractors, a federally recognized Indian tribe. As a result, FY23 will be the last year the organization is subject to the requirements of Uniform Guidance.

View Audit 290087

Finding 366887 (2022-002)

Significant Deficiency 2022

Del Norte Child Care Council

CA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO Mike Michelon, Interim Executive

View Audit 290035

Finding 366885 (2022-001)

Material Weakness 2022

Del Norte Child Care Council

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 3/1/23 Staff: Don Reynolds, contracted CFO

View Audit 290035

Finding 366877 (2022-002)

Material Weakness 2022

Village of Tennyson, Wisconsin

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Preparation of Financial Statements and Schedules of Expenditures of Federal and State Awards Condition: Village staff does not prepare the financial statements and schedules of federal and state awards. The Village has designated an individual responsible for reviewing and accepting the financial ...

Preparation of Financial Statements and Schedules of Expenditures of Federal and State Awards Condition: Village staff does not prepare the financial statements and schedules of federal and state awards. The Village has designated an individual responsible for reviewing and accepting the financial statements and schedules of federal and state awards. Criteria: Internal controls over preparation of the financial statements and schedules of federal and state awards, should be in place to provide reasonable assurance that a misstatement would be prevented or detected. Cause: The Village does not prepare the financial statements and full schedules of federal and state awards. Effect: Because management relies on the auditor to assist with the preparation of the financial statements and schedules of federal and state awards, the Village’s system of internal control may not prevent, detect, or correct misstatements in the financial statements and schedules of federal and state awards. Recommendation: The auditors will work with the Village to make personnel more knowledgeable about its responsibility for the financial statements and schedules of federal and state awards. Response: The auditors prepare the financial statements and schedules of federal and state awards, but we review and accept prior to issuance. We prepare financial reports that are reviewed by the Village Board monthly. Any concerns or questions are addressed throughout the year. Contact Person: Lynn Yager, Clerk/Treasurer Anticipated Completion: Not Applicable

View Audit 289978

Finding 366837 (2022-008)

Significant Deficiency 2022

Vision Preparatory Charter School, Inc.

TN

Reporting § 200.508

The expenses and revenues will be tracked in Quickbooks or another equivalent manner and the SEFA will be reconciled to the general ledger.

View Audit 289901

Finding 366811 (2022-001)

Material Weakness 2022

Northern Maine General

ME

Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Corrective Action Plan Northern Maine General (the Organization) has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a...

Finding 2022-001 Corrective Action Plan Northern Maine General (the Organization) has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a thorough review to maintain compliance with all programs. Responsible Party: Michelle Raymond, CEO Missy Boutot, Accounting Supervisor Estimated Completion Date: 09/11/2023

View Audit 289857

Finding 366795 (2022-001)

Material Weakness 2022

The Enterprise Center

PA

Material Weakness Reporting § 200.512

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U...

The Enterprise Center and Affiliates Corrective Action Plan Year Ended June 30, 2022 Finding 2022-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Management’s Corrective Action Plan The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023. Contact Person: Della Clark, Chief Executive Officer Anticipated Completion Date: June 30, 2023

View Audit 289840

Finding 366771 (2022-003)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Material Weakness Reporting

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted th...

Agree with the finding . We will make sure that the performance year- end audit will be in a shorter period after year end prepare and review all necessary schedules, and reconcile all accounts in a timely manner so that the audit can be performed befor the nine- month deadline. We have statrted the auadit process works early this yearand we will be filling the audit report with the Fedral Audit clearing house within time . Anticipated Completion Date : 03/31/2023 Actual date of implementation : 03/31/2023

View Audit 289832

Finding 366756 (2022-007)

Material Weakness 2022

South Bend Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that a...

FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that agrees to reports submitted Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Deb Martin, Director of Student Learning & Title I Contact Phone Number and Email Address: Kareemah Fowler (574) 393-6088; kfowler@sbcsc.k12.in.us Deb Martin (574) 393-6053; dmartin@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All reports and supporting documentation, which supports each report submitted, will be reviewed/approved by the program director. All supporting documentation will be retained for future audits. Anticipated Completion Date: December 8, 2024

View Audit 289747

Finding 366753 (2022-004)

Material Weakness 2022

South Bend Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowle...

FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowledgeable individuals for review. Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Contact Phone Number and Email Address: (574) 393-6088; kfowler@sbcsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Form 9 Data The Human Resources Department has added a second review to verify all employee distribution codes are correct when recording/updating employee requisitions. Additionally, detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed December 8, 2023, and May 2023 Reimbursement Requests Summary level payroll data is no longer being used to support reimbursement requests. Detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed May 2023.

View Audit 289747

Finding 366677 (2022-003)

Material Weakness 2022

Albany County School District

WY

Reporting

Criteria: The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District...

Criteria: The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Finding: WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Action Plan: District Administration will implement an approval control in the process of submitting an exit code for a student in PowerSchool to ensure the exit code properly reflects the circumstances surrounding the student's situation. Further, District Administration will hold individual schools and related site administrators accountable for obtaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma and that all documentation related to the transfer is kept in the student’s file. Individual(s) Responsible for Corrective Action Plans Dr. John Goldhardt Superintendent of Schools 307-721-4400; Extension 56001 Dave Hardesty Assistant Superintendent 307-721-4400; Extension 56002 Kate Kniss Chief Academic Officer 307-721-4460; Extension 52521 Trystin Green Chief Financial Officer 307-721-4400; Extension 56004 Trish Oppie Assistant Business Manager 307-721-4400; Extension 56019 Timeline/Status Albany County School District #1 will implement these Action Plan(s) on a forward-moving basis after the date of WSRP’s Audit Report.

View Audit 289610

Finding 366670 (2022-001)

None 2022

Boys & Girls Club of North Alabama, INC

AL

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-001 Finding: CACFP requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Club was unable to replicate exact...

Finding 2022-001 Finding: CACFP requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. The Club was unable to replicate exact payroll expenses that were reported to the state monthly for the program. This is due to a lack of payroll documentation retained monthly. This documentation took time to replicate during the audit. No fraud is suspected related to payroll reporting issues for the program. Response: Adjustments were made to the payroll process to retain all supporting documentation and to replicate any prior period paperwork. The Club switched to a new payroll processor which has enabled improved payroll reporting.

View Audit 289590

Finding 366657 (2022-001)

Material Weakness 2022

Aha MacAv Housing Entity

AZ

Material Weakness Reporting

The Aha Macav Housing Entity will adhere, and practice set forth in the Financial Management Policy and Procedures, 8. Finance Reporting (a) Reports to Grant Agencies. Estimated Completion Date: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance ...

The Aha Macav Housing Entity will adhere, and practice set forth in the Financial Management Policy and Procedures, 8. Finance Reporting (a) Reports to Grant Agencies. Estimated Completion Date: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. In this case, submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever comes first.

View Audit 289564

Finding 366636 (2022-004)

Significant Deficiency 2022

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Org...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end.

View Audit 289546

Finding 366549 (2022-003)

Significant Deficiency 2022

City of Warwick, Rhode Island

RI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Warwick Public Schools is in the process of hiring an assistant controller responsible for grants finance. This individual will reconcile expenses monthly, record revenues, receivables and reimbursements on a monthly basis. This will prevent the amount of year-end cleanup going forward.

View Audit 289401

Finding 366543 (2022-002)

Significant Deficiency 2022

St. Barnabas Health System, Inc.

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates...

Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.

View Audit 289380

Finding 366541 (2022-001)

Significant Deficiency 2022

St. Barnabas Health System, Inc.

PA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Management will work with the HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.

View Audit 289380

Finding 366522 (2022-001)

Significant Deficiency 2022

State of Hawaii Department of the Attorney General

HI

Reporting Student Financial Aid Significant Deficiency § 200.512 § 200.514

Views of Responsible Officials and Planned Corrective Action

View Audit 289361

Finding 366522 (2022-001)

Significant Deficiency 2022

State of Hawaii Department of the Attorney General

HI

Reporting Student Financial Aid Significant Deficiency § 200.512 § 200.514

The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to ...

The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to unforeseen circumstances delaying the completion of the 2021 audit engagement.

View Audit 289361

Corrective Action Plans

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