Corrective Action Plans

Finding 59337 (2022-001)

Significant Deficiency 2022

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April...

FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Financial Statement Preparation The Center's internal control over financial reporting does not end at the general ledger but extends to the financial statements and notes. As part of our professional services for the year ended April 30, 2022, Wipfli LLP assisted in drafting the financial statements and notes. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Because the Center relies on Wipfli LLP to provide the necessary understanding of current accounting and disclosure principles in the preparation of the financial statements and notes, a significant deficiency exists in the Center's internal controls. Management should continue to review and approve the annual financial statements and the related footnote disclosures. Action Taken: We concur with the recommendation, and will continue close review and inquiry regarding the financial statements or financial statement matters. Additionally we will discuss and consider steps to be taken to address this deficiency further prior to next year's audit.

View Audit 56672

Finding 59325 (2022-001)

Significant Deficiency 2022

Eastside Home Association

WA

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Management agrees with the finding and is in the process of replenishing the funds.

View Audit 54728

Finding 59307 (2022-002)

Significant Deficiency 2022

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s com...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Lead Navigator ? Dasa Robertson Program Director ? Jason Mincer Corrective Action Plan: One step will be added to the current plan: Existing steps: 1. Weekly, individual Enroll Wyoming Navigators input required information (meetings with consumers, partners, tabling events, presentations, and marketing numbers) into the reporting spreadsheet. 2. Lead Navigator, Dasa Robertson, verifies the information input by Navigators is accurate, follows the reporting guidelines from the Department of Health and Human Services and works with the Navigators to change any info that needs adjusted. Once this is completed, she performs a final review and approves the information. 3. Lead Navigator, Dasa Robertson, uploads the information from the reporting spreadsheet into the online forms in the federal HIOS system, so that the Department of Health and Human Services can access this information. New Step: ? Prior Step 3, Program Director, Jason Mincer will review and approve the data input into the reporting spreadsheet by Navigators and the Lead Navigator. If red flags (high or low values) are identified, he will reach out to the Navigator for clarification and needed adjustments will be made. As a portion of his weekly meeting with each staff person the Program Director will familiarize himself with the projects each person is working on to assure prepare for review and approval. Once deemed satisfactory, the Program Director will electronically initial in the reporting spreadsheet to denote review and approval for submission. ? Once approved by the Program Director, the Lead Navigator will submit the information to the Department of Health and Human Services through HIOS. ? The same process will be used to review monthly, quarterly, and annual reports aggregated and submitted to HIOS. Anticipated Completion Date: The new process will begin with the filling of the weekly reports on 3/31/23.

View Audit 54541

Finding 59304 (2022-002)

Significant Deficiency 2022

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Reco...

Finding 2022-002:Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development Compliance Requirements: Cash Management, Eligibility, Reporting Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: This is not a "non-compliance" finding, however, management and the Board understand that internal controls and best management practices need to be strengthened. Management will review job descriptions and evaluate the number of staff needed to strengthen internal controls. Policies and procedures will be reviewed and adopted to segregate duties for best management practices in internal controls given the size of the organization we are. If the U.S. Department of Housing and Urban Development have questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Karla Shriver Managing Board Member Tri-County Senior Citizens and Housing, Inc.

View Audit 51940

Finding 59293 (2022-002)

Significant Deficiency 2022

Martinsville Henry County Coalition for Health and Wellness

VA

Internal Control / Segregation of Duties Cash Management Reporting

March 17, 2023 Department of Health and Human Services: Martinsville Henry County Coalition for Health and Wellness respectfully submits the following corrective action plan for the year ended June 30, 2022. Independent public accounting firm: Foti, Flynn, Lowen & Co., Roanoke, VA Audit period: Year...

March 17, 2023 Department of Health and Human Services: Martinsville Henry County Coalition for Health and Wellness respectfully submits the following corrective action plan for the year ended June 30, 2022. Independent public accounting firm: Foti, Flynn, Lowen & Co., Roanoke, VA Audit period: Year ended June 30, 2022 The findings from the year ended June 30, 2022 Schedule of Findings and Questions Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? Significant Deficiency Finding No. 2022-002: Lack of review of underlying expenses supporting federal grant drawdowns/revenue. Recommendation: Martinsville Henry County Coalition for Health and Wellness should assign an employee with suitable knowledge and skill to review the underlying expenses supporting federal grants drawdowns/revenue to ensure that no expenses are supporting more than one drawdown or being double counted within the same drawdown. This employee should be someone other than the employee who prepared the drawdown. Additionally, we should provide external and on-the-job training of staff to further develop their financial accounting acumen. Action Taken: We concur with the recommendations and are in the process of implementing the recommendations.

View Audit 51938

Finding 59292 (2022-004)

Significant Deficiency 2022

Catholic Family and Community Services, Inc.

NJ

Reporting Internal Control / Segregation of Duties

Finding --- Internal controls should be strengthened to ensure proper preparation and reviews of the Schedules of Expenditures of Federal Awards and State Financial Assistance. Corrective action --- Subsequent to year end, management has hired new members of management and reorganized other roles a...

Finding --- Internal controls should be strengthened to ensure proper preparation and reviews of the Schedules of Expenditures of Federal Awards and State Financial Assistance. Corrective action --- Subsequent to year end, management has hired new members of management and reorganized other roles at the entity level to allow for reviews to occur. Training and education will occur at all supervisory levels to ensure that responsible parties to contracts report completely and accurately. Status --- Commenced Completion date --- by June 30, 2023 Contact --- Jiju Kottarathil, Controller Contact phone --- 973-737-2077 ext.2035 Contact address --- 777 Valley Road, Clifton, New Jersey 07013

View Audit 55640

Finding 59290 (2022-003)

Significant Deficiency 2022

Delta Research and Educational Foundation

DC

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.430

Views of Responsible Officials: As of March 2023, we have implemented timesheet and work tracking for all employees and contractors receiving compensation from the Foundation. The timesheets have been enhanced to show the task completed. Each timesheet is reviewed, signed and dated by the Executive ...

Views of Responsible Officials: As of March 2023, we have implemented timesheet and work tracking for all employees and contractors receiving compensation from the Foundation. The timesheets have been enhanced to show the task completed. Each timesheet is reviewed, signed and dated by the Executive Director.

View Audit 55632

Finding 59289 (2022-002)

Significant Deficiency 2022

Delta Research and Educational Foundation

DC

Reporting Special Tests & Provisions

Views of Responsible Officials: NIH Technical and Financial performance sections of the monthly NIH report are submitted monthly via email at different times of the month. The Technical Performance section of the report is submitted on the last day of the reporting month and the Financial Performanc...

Views of Responsible Officials: NIH Technical and Financial performance sections of the monthly NIH report are submitted monthly via email at different times of the month. The Technical Performance section of the report is submitted on the last day of the reporting month and the Financial Performance section of the report is submitted no later than 10 business days after the reporting month. The later submission of financial information allows for the closing of the month-end financial records. The Foundation submitted all of the 2021-2022 monthly reports within the NIH due date timeframes. Copies of the email submissions for three out of the twelve reports could not be located. The Foundation was not aware that copies of the report submission emails needed to be saved and maintained for audit purposes. NIH has not required that proof of the report submissions be retained and/or filed for audit purposes. The Foundation will download and file the report submission email for future reference. The Foundation's All of Us monthly reports are assembled by the Program Assistant and the Financial Consultant. The Principal Investigator is responsible for reviewing, finalizing and submitting the final reports. In the future the final reports will be signed as evidence of the approval of the information submitted.

View Audit 55632

Finding 59287 (2022-002)

Significant Deficiency 2022

Synergistic Hawaii Agriculture Council

HI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.305

The primary recipient of cash advanced under the SCRI program was the USDA Agricultural Research Service (ARS). The USDA-ARS Trust agreement with SHAC allowed for advancement of funds to the Federal agency so they could hire staff under their contracting agreements with the Department of Energy?s OR...

The primary recipient of cash advanced under the SCRI program was the USDA Agricultural Research Service (ARS). The USDA-ARS Trust agreement with SHAC allowed for advancement of funds to the Federal agency so they could hire staff under their contracting agreements with the Department of Energy?s ORISE program. Funds are required up front for ORISE hiring contracts. USDA-ARS manages the risk by portioning out payments to ORISE so funds can be suspended upon unsatisfactory performance. Secondarily, cash advances were also made to the Land Grant University Subawardees for similar hiring and supply procurement reasons at the start of the grant. Due to extreme labor shortages caused by post-pandemic issues with available staffing, some positions remained unfilled for longer than expected, creating a discrepancy in expected expenses. This issue has been resolved. All Subawardee contracts were transitioned to a cost-reimbursement basis in the 2023-24 grant period. SHAC will ensure proper reporting of expenditures in a timely manner from its Subawardees through timely pursuit of invoices from University sponsored program offices. Relevant Personnel details: Mike Miyahira, Accountant, mike@shachawaii.org, Ph 808-987-8438 Suzanne Shriner, Executive Director, suzanne@shachawaii.org, Ph 808-365-9041

View Audit 55006

Finding 59284 (2022-001)

Material Weakness 2022

Synergistic Hawaii Agriculture Council

HI

Reporting

SHAC recognizes that some expenses were not accrued in the correct fiscal year. The grant program allows for invoices to be submitted up to six months after the close of the Fiscal Year. In order to meet tax return filing deadlines, some expenditures were included in following tax years, rather than...

SHAC recognizes that some expenses were not accrued in the correct fiscal year. The grant program allows for invoices to be submitted up to six months after the close of the Fiscal Year. In order to meet tax return filing deadlines, some expenditures were included in following tax years, rather than accrued in the correct year. Beginning immediately, the accountant will review the accrual of revenues and expenses to ensure that they are properly reported in the correct fiscal period on a monthly basis. The accountant will provide copies of the accrual worksheets to the Treasurer for review and approval. Monthly work schedules have been updated to include a review of accrual adjusting entries. The accountant shall confer with the organization?s accounting firm for advice and guidance if questions arise. In most years, this will include filing for an extension of the organization?s taxes. Federal Financial Reports for 2021 and 2022 shall be reviewed and amended reports submitted as needed. Relevant Personnel details: Mike Miyahira, Accountant, mike@shachawaii.org, Ph 808-987-8438 Suzanne Shriner, Executive Director, suzanne@shachawaii.org, Ph 808-365-9041

View Audit 55006

Finding 59275 (2022-002)

Significant Deficiency 2022

Wenden Elementary School District No. 19

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

For all new grants, we will contact grantor agencies to obtain a determination of grant funding. In addition, grants will be compared to SAM.gov to determine if a grant is potentially federally funded. In addition, federal grant expenditures will be monitored and if federal expenditures are expected...

For all new grants, we will contact grantor agencies to obtain a determination of grant funding. In addition, grants will be compared to SAM.gov to determine if a grant is potentially federally funded. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year, then the District will enter into an engagement to have a single audit completed by the required due date.

View Audit 54702

Finding 59273 (2022-001)

Material Weakness 2022

Spokane Housing Authority

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Housing Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Housing Authority January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-01 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Kathy Clark, Finance Director 25 W. Nora Avenue Spokane, WA 99205 (509) 252-7109 Corrective action the auditee plans to take in response to the finding: Spokane Housing Authority acknowledges the above reference finding. Although personnel responsible for conducting the HQS inspections and ensuring owners corrected the cited life-threatening deficiencies were trained on policy and procedure, SHA did not establish the internal controls to ensure proper follow-up was made. In September 2022, SHA, established a Housing Support Specialist position, which will log life-threatening HQS deficiencies as documented on the HQS inspector?s reports daily and follow-up with the landlord within the 24-hour timeframe to ensure that repairs have been addressed and completed. If repairs have been made pursuant to the directive given by the inspector, then a letter will be sent to the landlord and tenant indicating that the 24-hour hazards have been fixed. If the landlord fails to comply within the 24-hour timeframe, then the unit fails, and a Notice of Termination of HAP letter will be sent to the landlord and tenant. SHA will work with the tenant to start the process of locating a new unit that passes HQS. The log of deficiencies will be reviewed by the Inspections Coordinator regularly as an additional internal control. Anticipated date to complete the corrective action: January 1, 2023

View Audit 54676

Finding 59224 (2022-001)

Significant Deficiency 2022

Global Communities

MD

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Views of Responsible Officials: While many of the above-listed delays were approved by the donor POCs, there were instances where staffing gaps contributed to delays. To ensure timely reporting, a report tracking system has been created where we are regularly updating the tracker with report deadlin...

Views of Responsible Officials: While many of the above-listed delays were approved by the donor POCs, there were instances where staffing gaps contributed to delays. To ensure timely reporting, a report tracking system has been created where we are regularly updating the tracker with report deadlines. As an added measure ,notifications have been established to remind the responsible individuals. These various measures will help to ensure timely reporting.

View Audit 56152

Finding 59223 (2022-002)

None 2022

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interruption in funding. Action Taken: Staff is going to be trained on the proper procedures to follow for...

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interruption in funding. Action Taken: Staff is going to be trained on the proper procedures to follow for the PRAC contract renewal process. This will include meeting deadlines for submission to HUD. As of March 2023 Compliance created a spreadsheet of dates when contract renewals are due. Compliance will be monitoring this process and will be making monthly contacts to the Community Manager and Regional Property Manager to ensure deadlines will be met. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 56151

Finding 59222 (2022-001)

None 2022

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31,2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 330...

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31,2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: The project underfunded by one month in FY22 to compensate for the one month over funding in PY. A 9250 was submitted and is awaiting approval.

View Audit 56151

Finding 59221 (2022-002)

Significant Deficiency 2022

Kipp North Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP North Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

U.S. Department of Education KIPP North Philadelphia Charter School respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 56146

Finding 59220 (2022-001)

None 2022

Mermentau Elderly Housing Corporation Dba Riverbend Apartments

FL

HUD Housing Programs Subrecipient Monitoring Reporting

Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florid...

Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding and establish procedures to ensure that Project implements approved rent charges on the effective date approved by HUD. Action Taken: All new staff now receives additional training on HUD guidelines. In addition, management is implementing a monitoring software to assist in ensuring timely submissions. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 55077

Finding 59189 (2022-002)

None 2022

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Name of Responsible Individual: Cinnamon Bradley, Associate Dean of Student Affairs Corrective Action: We concur. We understand that student status changes must be reported to our third-party servicer NSLDS within 30 days of the student?s enrollment change. In some cases, the student?s status cha...

Name of Responsible Individual: Cinnamon Bradley, Associate Dean of Student Affairs Corrective Action: We concur. We understand that student status changes must be reported to our third-party servicer NSLDS within 30 days of the student?s enrollment change. In some cases, the student?s status change did not occur timely. We will review our system parameters and reporting to ensure timely notification of the student enrollment status changes. Additionally, we will automate manual processes related to enrollment change notifications to ensure timely notification of the student?s status change to the Registrar?s Office. Anticipated Completion Date: January 31, 2023

View Audit 56656

Finding 59181 (2022-001)

None 2022

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Reporting

Name of Responsible Individual: Tonya Kilpatrick, Associate VP for Finance and Compliance Corrective Action: We concur. MSM has reviewed the report requirements for the Schedule of Expenditures of Federal Awards (i.e., SEFA) and noted that in some cases grant expenditures were reported in an incorr...

Name of Responsible Individual: Tonya Kilpatrick, Associate VP for Finance and Compliance Corrective Action: We concur. MSM has reviewed the report requirements for the Schedule of Expenditures of Federal Awards (i.e., SEFA) and noted that in some cases grant expenditures were reported in an incorrect cluster of programs. We will review our grant setup procedures and include a checklist that will identify the correct federal grant cluster to ensure accuracy in reporting on the SEFA. Additionally, further review will be conducted by the Grants Compliance Manager to ensure accuracy. Anticipated Completion Date: January 31, 2023

View Audit 56656

Finding 59180 (2022-001)

Significant Deficiency 2022

Davidson County, North Carolina

NC

Reporting Significant Deficiency

Finding: 2022-001 Name of Contact Person: Lillian Koontz, Director Corrective Action/Management?s Response: The Health department implemented a reminder system for staff via a shared calendar through email. Appropriate staff are notified one week and one day before their report is due. This was impl...

Finding: 2022-001 Name of Contact Person: Lillian Koontz, Director Corrective Action/Management?s Response: The Health department implemented a reminder system for staff via a shared calendar through email. Appropriate staff are notified one week and one day before their report is due. This was implemented on August 1, 2022 in order to remind staff of July 2022 reporting due dates. This has proven to be successful. Proposed Completion Date: August 1, 2022

View Audit 56584

Finding 59179 (2022-001)

Material Weakness 2022

City of Greenbelt, Maryland

MD

Reporting Internal Control / Segregation of Duties

The accounting pronouncement was recently adopted and in the implementation one aspect of the pronouncement was not adopted. Further pronouncements will be carefully reviewed prior to implementation.

View Audit 56421

Finding 59176 (2022-006)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Questioned Costs Reporting § 200.502 § 200.510

U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-006: SEFA Reporting (MVSU) Education Stabilization Fund - Assistance Listing No. 84.425F Recommendation: We recommend the institution review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Accounts Supervisor will make sure that all mandatory reports are provided and posted correctly. If adjustments are required to be made to the initial submission, the Student Accounts Supervisor will submit all adjustments after specifying any changes or updates, noting the date of the change, and post adjustments after the approval of the Vice President of Business and Finance in a timely manner for review and verification prior to the deadline for submission. Name of contact person responsible for corrective action: Brittney Manuel Planned completion date for corrective action plan is July 15, 2023. If the Department of Education has questions regarding this plan, please call Brittney Manuel at 662-254-3914.

View Audit 49406 Questioned Costs: $1

Finding 59174 (2022-005)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Education Jackson State University (JSU) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned ...

U.S. Department of Education Jackson State University (JSU) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-005: Higher Education Emergency Relief Funding (HEERF) Reporting (JSU) Education Stabilization Fund - Assistance Listing No. 84.425E, F Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State University has already taken action. Name of contact person responsible for corrective action: Dr. Joseph A. Whittaker Planned completion date for corrective action plan is April 30, 2023. If the Department of Education has questions regarding this plan, please call Joseph A. Whittaker at 601-979-2008. 2022-005: Higher Education Emergency Relief Funding (HEERF) Reporting (MVSU) Education Stabilization Fund - Assistance Listing No. 84.425E, F Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The State Director will ensure all required reports are issued and posted in an accurate manner. If corrections should be made to the quarterly report(s) after the initial posting, the State Director will review the report(s), conspicuously noting the changes or updates, and note the date of the change upon posting the revised report. Additionally, quarterly and annual reports with supporting documentation will be submitted to the Director of Accounting and Vice President for Business and Finance in a timely manner for review and verification prior to the posting/submission deadline. Name of contact person responsible for corrective action: Samuel Melton Planned completion date for corrective action plan is July 10, 2023. If the Department of Education has questions regarding this plan, please call Samuel Melton at 662-254-3882.

View Audit 49406

Finding 59172 (2022-004)

Significant Deficiency 2022

State of Mississippi Institutions of Higher Learning

MS

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...

U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-004: Annual Performance Reporting (ASU) TRIO Cluster - Assistance Listing No. 84.042 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted that the Annual Performance Report "award period" submitted was outside of the designated fiscal year. In that, the requested document was not readily available for review upon request. The Office of Grants and Contracts staff and other pertinent areas and staffing will continue to maintain proper documentation. Accordingly, we will also ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.

View Audit 49406

Finding 59171 (2022-002)

Material Weakness 2022

State of Mississippi Institutions of Higher Learning

MS

Reporting § 200.502 § 200.510

U.S. Department of Agriculture Alcorn State University (ASU) and Mississippi State University (MSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs a...

U.S. Department of Agriculture Alcorn State University (ASU) and Mississippi State University (MSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-002: SEFA Reporting (ASU) Cooperative Extension - Assistance Listing No. 10.500 Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Grants and Contracts staff reviewed the federal awards support documentation and updated the ALN numbers in Ellucian Banner system, as needed. This preventative measure will enable us to properly identify and classify all federal expenditures. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 31, 2023. If the Department of Agriculture has questions regarding this plan, please call Sabrena Johnson at 601-877-4711. 2022-002: SEFA Reporting (MSU) Cooperative Extension - Assistance Listing No. 10.500 Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Mississippi State University will review and revise current reporting procedures to ensure that federal expenditures are properly identified and classified. Name of contact person responsible for corrective action: Jonathan Tucker, Director of Sponsored Programs Planned completion date for corrective action plan is June 30, 2023. If the Department of Agriculture has questions regarding this plan, please call Jonathan Tucker at jtucker@controller.msstate.edu or 662-325-1930. ____________________________________________________________________________________________ U.S. Department of Health and Human Services The University of Mississippi Medical Center (UMMC) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-002: SEFA Reporting (UMMC) Maternal and Child Health Federal Consolidated Programs - Assistance Listing No. 93.110 Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In December 2022, UMMC filled the vacant role of Director, Post-Award. The new Director, Julie Schwindt, a competent professional with the right education and experience, has been hired to step directly into the role and maintain appropriate oversight and responsibility. Julie has 28 years of previous professional experience in this role and related roles. Prior to the implementation of this corrective action, the Director completed a full review of the reports built in Workday to generate SEFA reporting documents with the assistance of the UMMC Department of Information Systems (DIS). The Director has requested removal or renaming of versions that exist relevant to internal purposes, leaving only the version built for financial reporting named as the SEFA or anything similar. The Director has also asked that SEFA report nomenclature have a beginning prefix or name of ?Post Award? affixed to it. In the event future attrition ever causes similar circumstances and a vacancy in a key role, these updates will minimize the possibility that someone unfamiliar with the process will generate the wrong report in Workday, UMMC?s financial reporting system. These recommendations are being fully implemented as an ongoing review and analysis of the Workday SEFA report. Prior to the issuance of this letter, the Director has reviewed operational procedures and has initiated development of written policies and procedures to both the generation and post-generation quality review of the SEFA. The Director has designed operational procedures (detailed below) related to generation of, and post-generation quality review of, the SEFA report to be completed prior to annual submission to MIHL. These updates ensure the balance of expenditures reported on the SEFA are complete and accurate, as well as, reconcile with the Federal revenues identified on the Statement of Retained Earnings and Changes in Net Position. These updates will be added to the UMMC Office of Research and Sponsored Programs Post Award handbook as written policies and/or procedures. SEFA generation and quality review updates: Any reports previously built within Workday utilizing SEFA in the nomenclature that are not intended to function as the external financial reporting template have been renamed or removed; Additional columns have been built into the SEFA report template in Workday to assist post-generation quality review. Columns for Federal revenues by AWD and F&A rate by award have been added to the SEFA reporting template. Inclusion of these details allows Post Award quality reviewers to easily isolate significant differences between balances; and prior to SEFA completion, a Workday report of all project expenditures for the period by sponsor name will be generated and analyzed by Post Award to compare to programs listed on the SEFA. This comparison will assist in determining the completeness of the SEFA and identify programs or contracts lacking an assigned CFDA/ALN number in Workday. These additional Post Award levels of review will ensure appropriate internal controls are effectively in place to address and withstand internal and external audit review. Name of contact person responsible for corrective action: Julie Schwindt, Director Post-Award Planned completion date for corrective action plan: Corrective action plan has been completed prior to the issuance of this letter. Updates to written policy have been requested and are expected to be in place prior to the current fiscal year end, June 30, 2023. Updates as an operational policy are in place prior to the issuance of this letter. If the Department of Health and Human Services has questions regarding this plan, please email Angela Pesnell at apesnell@umc.edu.

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