Corrective Action Plans

Finding 46085 (2022-004)

Significant Deficiency 2022

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Dr. Mark Lenihan, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule o...

Finding: 2022-004 Name of Contact Person: Dr. Mark Lenihan, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 41359

Finding 46080 (2022-001)

Material Weakness 2022

Hilltop Health Services Corporation

CO

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimb...

Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimbursed Expenses Attributable to Coronavirus in the Period 2 Department of Health and Human Services (HHS) report. Additionally, due to a formula error, we omitted certain patient revenues in Q2 ? Q4 of 2021 - actual in the HHS Period 2 Report. These errors in reporting did not result in any questioned costs because we reported lost revenues attributable to the impact of the coronavirus well in excess of the funding received when using the corrected calculation. As a result, there were no questioned costs. Responsible Individuals: Carter Bair, CFO Corrective Action Plan: Management agrees that the reporting was in error for the Provider Relief Fund and American Rescue Plan. The issue arose due to some confusion in the instructions over Reimbursed and Un-Reimbursed funds. Though the reporting error did not affect the allowability of our expenses that were applied to these funds, it did affect the reporting. We have agreed that in the future we will have more than one individual reviewing the reimbursement rules and calculations used for reporting. Anticipated Completion Date: December 1, 2022

View Audit 40854

Finding 46075 (2022-001)

Significant Deficiency 2022

Knob Noster R-Viii School District

MA

Questioned Costs Reporting Significant Deficiency

The District will review state law, federal law and District policy as well as administrative procedures regarding enrollment of resident and non-resident students to ensure accuracy and compliance.

View Audit 41469 Questioned Costs: $1

Finding 46073 (2022-002)

Significant Deficiency 2022

Lincoln County, Nebraska

NE

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002: Coronavirus State and Local Fiscal Recovery Funds Reporting Corrective Action Planned: The Lincoln County Board of Commissioners will discuss establishing a policy for reporting requirements. They will also discuss who will file reports for the county going forward and perhaps ...

Finding 2022-002: Coronavirus State and Local Fiscal Recovery Funds Reporting Corrective Action Planned: The Lincoln County Board of Commissioners will discuss establishing a policy for reporting requirements. They will also discuss who will file reports for the county going forward and perhaps someone to review the document before submission who is not involved in the preparation of the report. Anticipated Completion Date: Ongoing ? preferably by the next reporting date in April 2023 Responsible Party: Christopher D. Bruns, Lincoln County Board Chairman

View Audit 40615

Finding 46072 (2022-002)

Significant Deficiency 2022

Southeast Mental Health Services

CO

Reporting Subrecipient Monitoring Significant Deficiency

View of Responsible Official and Planned Corrective Action: Training has been completed with the individual responsible for the SEFA and notes have been made for future single audit preparation.

View Audit 40000

Finding 46064 (2022-001)

Significant Deficiency 2022

Charles R. Drew University of Medicine and Science

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Management?s Corrective Action Plan: The University acknowledges the finding and the recommendation from Moss Adams regarding improving procedures. Finding-2022-001 Special Tests and Provisions-Enrollment Reporting-Significant Deficiency in Internal Controls Over Compliance Improved Process of Proto...

Management?s Corrective Action Plan: The University acknowledges the finding and the recommendation from Moss Adams regarding improving procedures. Finding-2022-001 Special Tests and Provisions-Enrollment Reporting-Significant Deficiency in Internal Controls Over Compliance Improved Process of Protocol: The University will implement corrective action during November 2022 related to the filing of the NSLDS report. This will include updating monthly reporting to National Student Clearinghouse when responding to NSLDS roster files rather than every other month. Additionally, the department has revised paperwork for graduating students to ensure status are processed in a timely manner by the Registrar. Contact Person Responsible for Corrective Action: Raquel Munoz. Registrar Anticipated Completion Date: November 2022

View Audit 40248

Finding 46057 (2022-002)

Significant Deficiency 2022

New Mexico Human Services Department

NM

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

FY 2022 Audit Finding #: 2022-002 (previously 2021-001) Finding Title: Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: What action(s) will be done (refer to finding recommendation and agency response): Action: The Income Support Division (ISD) will ensure that the...

FY 2022 Audit Finding #: 2022-002 (previously 2021-001) Finding Title: Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: What action(s) will be done (refer to finding recommendation and agency response): Action: The Income Support Division (ISD) will ensure that the appropriate data is gathered and reported on all TANF funded contracts that meet the threshold as required by the Federal Funding Accountability and Transparency Act (FFATA). ISD will identify the individuals who are responsible for gathering the data and will develop a process to ensure complete and timely submission of this requirement. ISD will also ensure that there are adequate controls in place to review all required data and that the data is reviewed prior to submission and by someone other than the person preparing the report. Updated 8/26/22: ASD staff from the Compliance and Administration, Contracts and Procurement and Grants Management Bureau are to work with all our Division staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD needed to fill the Grants Management and the Compliance and Administration Bureau Chiefs to begin working on this process to complete the FFATA report by 6/30/22, however filling these positions took longer than expected and were not filled till the last quarter of fiscal year 2022. Who will act (name and title): Arleen Martinez, Work and Family Support Bureau Chief Crystal Martinez, Compliance and Administration Bureau Chief Robert Kenney, Grants Bureau Chief Gary Chavez, Contracts and Procurement Bureau Chief When will action(s) be completed (effective dates, timelines, etc.): The submission of this data is required at time of execution of a contract or amendment to satisfy this finding. The data will be gathered for the contracts that are currently executed and submitted by the end of the 3rd quarter of SFY22 (March 2022). Update 8/26/22: The data will be gathered so HSD can complete and submit the FFATA report by the end of fiscal year 2023 (6/30/2023)

View Audit 52858

Finding 46051 (2022-002)

Significant Deficiency 2022

Compton Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action Plan We concur. Admissions and Records is aware of this issue and the impact that is has on the NSLDS reporting and will implement a business practice that includes a collaboration with Financial Aid and Academic Affairs to address this matter. Ad...

Views of Responsible Officials and Corrective Action Plan We concur. Admissions and Records is aware of this issue and the impact that is has on the NSLDS reporting and will implement a business practice that includes a collaboration with Financial Aid and Academic Affairs to address this matter. Additionally, Admissions and Records will work with Academic Affairs to implement a district policy to enforce faculty drops by the established deadlines. Lastly, a recent update was applied to our Banner ERP system on November 13, 2022, to address a known defect that prevented faculty from dropping students by the class census date and W deadline.

View Audit 52256

Finding 46046 (2022-001)

Significant Deficiency 2022

Valley Children's Healthcare

CA

Cash Management Reporting Significant Deficiency

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significa...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significant Deficiency in Internal Control Over Compliance Federal Program Information Federal Agency: U.S Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year 2020-2021 Corrective Action Planned Management has implemented a corrective action plan. Management has added an additional layer of review control over the completeness and accuracy of expenditures and calculations included in all submissions. Person Responsible for Corrective Action: Stephanie Vance, VP Finance Anticipated Completion Date: September 30, 2022

View Audit 51260

Finding 46032 (2022-001)

Material Weakness 2022

Northern Wells Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Lis...

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: 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 requirement. Context: We noted that for four claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020, the School Corporation had underclaimed lunches by 212 meals and overclaimed breakfast by 42 meals. In April 2021, the School Corporation had overclaimed breakfast by 397 meals. In October 2021, the School Corporation had underclaimed lunches by 48 meals and snacks by 36 meals. In April 2022, the School Corporation had overclaimed lunches by two meals, snacks by 45 meals, and underclaimed breakfast by 2 meals. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted are accurate and meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This will be implemented 4/1/2023.

View Audit 40998 Questioned Costs: $1

Finding 46021 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Marianna

FL

HUD Housing Programs Subrecipient Monitoring Reporting

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Significant Deficiencies in Internal Control over Emergency Housing Voucher Special Tests and Provisions Management acknowledges t...

2022-001 ALN 14.871 ? Housing Voucher Cluster ? Significant Deficiencies in Internal Control over Emergency Housing Voucher Special Tests and Provisions Management acknowledges the finding and is following the auditor?s recommendation as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Misty Hanlon, Executive Director Projected Completion Date: June 30, 2023

View Audit 45065

Finding 46017 (2022-002)

None 2022

Department of Education, State of Hawaii

HI

Subrecipient Monitoring Reporting School Nutrition Programs

2022-002 Federal Funding Accountability and Transparency Act Reporting View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan Hawaii Child Nutrition Programs (HCNP) will update its standard operating procedures to ensure that required FAFAT...

2022-002 Federal Funding Accountability and Transparency Act Reporting View of Responsible Officials Management agrees with the finding and recommendation. Corrective Action Plan Hawaii Child Nutrition Programs (HCNP) will update its standard operating procedures to ensure that required FAFATA reports are completed in a timely and accurate manner. HCNP will reopen the affected FFATA reports to correct the noted information Contact Person: Sharlene Wong, Administrator Hawaii Child Nutrition Programs Office of Fiscal Services Anticipated Completion Date: May 31, 2023

View Audit 44330

Finding 46004 (2022-002)

Significant Deficiency 2022

City of Camden Board of Education

NJ

School Nutrition Programs Cash Management Reporting

Corrective Action Plan That the School District's edit check worksheets agree with the food service daily meal count reports in an effort to request the appropriate amount of Federal and State reimbursement. Method of Implementation Food Service meal count Edit check worksheets will be verified t...

Corrective Action Plan That the School District's edit check worksheets agree with the food service daily meal count reports in an effort to request the appropriate amount of Federal and State reimbursement. Method of Implementation Food Service meal count Edit check worksheets will be verified to the monthly request for reimbursement. Person Responsible Food Service Specialist; Food Service Director; Business Administrator

View Audit 41071

Finding 46000 (2022-005)

Significant Deficiency 2022

County of Nevada

CA

Period of Performance Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design...

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design controls to ensure reports agree to the documentation used to prepare them. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has revised internal controls to ensure reports are prepared accurately and consistently with the back-up used to prepare them. Within these internal control procedures, an appropriate review and approval process will be utilized and documented to ensure report is accurate with underlying support documentation and clearly documents this review and approval control. As a primary function of this review and approval control process, the reviewer/approver will provide assurance that the federal award is reasonably being managed and complies with all applicable statues, regulations, and terms and conditions. Evidence of review and approval will be maintained within the grant file support documentation for future reference and to be provided in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Barry Anderson Planned completion date for corrective action plan: June 30, 2023

View Audit 41070

Finding 45996 (2022-002)

Material Weakness 2022

Missouri Valley Community School District

IA

Internal Control / Segregation of Duties Reporting

Personnel will review policies and update duties to increase segregation of duties.

View Audit 41069

Finding 45991 (2022-014)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Reporting Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45990 (2022-013)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Reporting Material Weakness

Finding Number: 2022-013 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review the Per Pupil Expenditure Report prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved wi...

Finding Number: 2022-013 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review the Per Pupil Expenditure Report prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the Per Pupil Expenditure Report as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45989 (2022-012)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manage...

Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manager, which is saved with the MOE as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45987 (2022-001)

None 2022

Agudath Israel of America Community Services, Inc.

NY

Reporting

Agudath Israel of America Community Services, Inc. did not timely submit their audit for fiscal year ended June 30, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additiona...

Agudath Israel of America Community Services, Inc. did not timely submit their audit for fiscal year ended June 30, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consulting. As such, the Organization was unable to prepare the books and records in a timely fashion. The organization understands their reporting requirements and will comply with these regulations. The organization is committed to file on time as required. The new software and associated financial processes will assist management in providing timely reports. The organization will ensure they will file timely in future years.

View Audit 40285

Finding 45984 (2022-004)

Material Weakness 2022

Independent School District No. 381

MN

Cash Management Material Weakness Reporting

REPORTING Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness...

REPORTING Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District review and approve the CLiCS meal counts timely before they are submitted. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing a process to ensure all CLiCS meal counts are reviewed and approved timely. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2023.

View Audit 41994

Finding 45983 (2022-002)

Significant Deficiency 2022

Orange City Area Health System

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

U.S. Department of Health and Human services Orange City Area Health System 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, responses, and questioned costs are discussed...

U.S. Department of Health and Human services Orange City Area Health System 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, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Proposed Audit Adjustments Recommendation: We recommend that the Health System accounting personnel continue to review final account balances and changes in accounting standards and consult with auditors throughout the year regarding accounts and adjustments, as needed, to prevent and detect misstatements going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will review and reconcile accounts and consult with the audit firm as needed during the year to prevent and detect financial statement misstatements. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2023 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. Documentation of review and approval should be retained in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will implement a more formal review process for the expenditure of federal funds. A detailed list of expenditures to be charged against the federal grant program will be provided to administration for review and approval. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2024 If the U.S Department of Health and Human Services has questions regarding this plan, please call Dina Baas at (712) 737-5325.

View Audit 40984

Finding 45982 (2022-002)

Significant Deficiency 2022

Mercy Health

MO

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

Finding 2022-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...

Finding 2022-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Provider Relief Fund Reporting Entity: Mercy Hospital Fort Smith, Mercy Hospital Springfield, Mercy Hospital Oklahoma City, Mercy Hospital Joplin Tax Identification Numbers: 710240352, 440552485, 730579285, 270814858 Period of Availability: 01/01/2020?12/31/2021 (Period 2) and 01/01/2020?06/30/2022 (Period 3) Condition: The amounts reported for net patient service revenue (NPSR) by payer for calendar year 2021 Quarter 4 (CY2021 Q4) were incorrect. However, total NPSR was correct. We tested 5 of 14 Period 2 and 3 PRF Reports submitted to HRSA. For 4 of the 5 Period 2 and 3 PRF reports tested, the NPSR amounts reported by payer were incorrect for CY2021 Q4 as follows (increase/(decrease)): See chart/table in the Corrective Action Plan Cause: Management?s review of the allocation of total NPSR to the payer classification required in the PRF report was not sufficiently precise to detect that the incorrect quarter?s payer percentages were used to allocate gross revenue for CY2021 Q4. Views of Responsible Officials and Planned Corrective Actions: While there was no impact on total NPSR reported for Q4 2021, we agree that the percentages used to allocate gross revenue by payer were incorrect. Going forward, we will provide additional review of payer allocation percentages to ensure accuracy. Responsible Parties: Katie Stecich, Executive Director ? Revenue & AR Valuation Date of Completion: The review process was updated immediately after communication with leadership on March 27, 2023.

View Audit 41573

Finding 45949 (2022-001)

None 2022

Circles of Care INC

FL

Internal Control / Segregation of Duties Reporting

September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Ro...

September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 Audit period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS 2022-001 Financial Reporting State Opioid Response Discretionary Grant AL # 93.788 Coronavirus Relief Fund AL# 21.019 SAMH - Crisis Prevention and Stabilization CSFA # 60.155 Other Matter required to be reported in accordance with Government Auditing Standards Condition: The Organization did not submit unaudited financial data in an accurate and timely manner to oversight organizations . The audited financial data was submitted to the U.S. Department of Health and Human Services and State Department of Children and Families 15 months after the Organization's fiscal year-end. In addition, there was an error discovered in the initial reporting related to the Crisis Support monthly reports that was noted during our audit procedures. Auditor Recommendations: The Organization should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. The Organization should consider additional staff training on various reporting requirements. Action Taken: Circles of Care is engaging in additional technical assistance that includes ongoing training in required DCF financial forms. To wit, a training meeting facilitated by the CFO of Central Florida Cares Health System (CFCHS) on CF-MH 1037 and Associated Audit is scheduled for 9/11/2023 and will be attended by the organization's CFO, William Vintroux, and also the VP of Business & Finance, Henry Lin. Additionally, the necessary resources to complete the document in a timely fashion will be allocated during the year. The organization's CIO, Iris Garcia, is responsible for testing programming code for the accurate reporting of contractual services to the Managing Entity, CFCHS. To better identify programming errors, additional resources within the Information Technology department will be allocated to routinely test services prior to monthly reporting.

View Audit 41532

Finding 45929 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of Trenton Nj/dba Capital Area YMCA

NJ

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providi...

Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providing financial statements on a timely basis. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023. Corrective action plan - Finding #2022-002 In response to the finding #2022-002 prior period adjustment, the Organization identified the error in the reporting period ended June 30, 2021 in fiscal year 2023. The Organization corrected the error and updated their internal controls to identify and detect errors. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023.

View Audit 40614

Finding 45925 (2022-001)

Significant Deficiency 2022

University of Saint Joseph

CT

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

Finding No. 2022-001 ? Enrollment Reporting The University is in the process of correcting the 64 students that were identified as withdrawn instead of graduated. The University is reviewing the data submitted for the May, July and August 2022 conferral dates for the same issue. It should be noted t...

Finding No. 2022-001 ? Enrollment Reporting The University is in the process of correcting the 64 students that were identified as withdrawn instead of graduated. The University is reviewing the data submitted for the May, July and August 2022 conferral dates for the same issue. It should be noted the NSLDS system cannot be updated at this time which is beyond the control of the University. The University has experienced turnover in the Registrar?s Office and will provide additional training to all staff to ensure the reporting requirements are fully understood. The University will review its processes and internal controls as recommended above and make revisions as needed. Sharon Brewer, Interim Registrar, and Michelle Kalis, Provost will be responsible for the implementation of the above process review and implementation of process enhancements, if any, as well as training all appropriate staff within the Registrar?s Office. This work will be completed no later than December 31, 2022. Sharon Brewer, Interim Registrar, will be responsible for ensuring NSLDS is updated within two weeks of the system accepting updates.

View Audit 40425

Corrective Action Plans

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