Corrective Action Plans

Finding 503448 (2022-005)

Significant Deficiency 2022

MN

Cash Management Reporting Significant Deficiency § 200.303

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed ...

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend reviewing reconciliation procedures between detailed grant expenditures and summary schedules used in reporting/draw down requests to ensure sufficient detail to support draw downs. Also recommend a detailed review and approval process for federal grant eligible expenditures and draw downs, to identify issues prior to draw down or reporting in the future. Documentation should be retained to support review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and improve reconciliation and review process around eligible expenditures for federal grants, and drawdowns of federal funds. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563

Finding 503399 (2022-003)

Material Weakness 2022

Human Resource Development Institute

IL

Reporting Questioned Costs

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2022 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the caus...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2022 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan, and will oversee all related finance activities. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization has implemented procedures for staff accountants to prepare balance sheet reconciliations monthly with a monthly review performed by the CFO. All balance sheet accounts are reconciled to external data for verification on a monthly basis. All revenue accounts will be reconciled to external data for verification on a monthly basis. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a month-end checklist for all monthly entries to be completed by assigned finance personnel. We are ensuring that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the CFO prior to posting to the general ledger within our new accounting software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information.

View Audit 325554

Finding 503358 (2022-002)

Significant Deficiency 2022

Marin City Health and Wellness Center

CA

Reporting

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including: 1....

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including: 1. Email alerts of upcoming due dates of all federal reporting requirements. 2. Designated tasks and due dates included in project plans that are reviewed weekly with the finance and accounting team. 3. Calendar of federal reporting requirements and due dates will be developed and distributed to leadership team, including Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Controller, Compliance Director, and Grant Management Leadership.

View Audit 325519

Finding 503189 (2022-002)

Material Weakness 2022

City of Manhattan, Kansas

KS

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a...

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a checklist to ensure that these reports are filed timely once the agreements with the subrecipients have been approved.

View Audit 325285

Finding 503077 (2022-005)

Significant Deficiency 2022

Pulaski County, Missouri

MO

Reporting Internal Control / Segregation of Duties

Pulaski County will review the condition and work to adjust internal controls to insure proper reporting is completed as defined in the recommendation.

View Audit 325095

Finding 503076 (2022-004)

Significant Deficiency 2022

Pulaski County, Missouri

MO

Subrecipient Monitoring Reporting Cash Management

Pulaski County will review the recommendations as presented and work to adjust internal controls to prepare SEFA information in accordance with the recommendations of the auditor.

View Audit 325095

Finding 503067 (2022-002)

Significant Deficiency 2022

Hope Toledo Services

OH

Questioned Costs HUD Housing Programs Reporting

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will add a layer of review for the prepared reports prior to submission to the grantor. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: October 31, 2024

View Audit 325040

Finding 503054 (2022-003)

Material Weakness 2022

Tyler County Hospital District

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

We are in receipt of the Findings required to be reported for COVID19 Provider Relief Fund Federal Assistance Listing Number 93.498. In its Provider Relief reporting submission for the year ended June 30, 2021, the District initially selected option 1 for the method of reporting lost revenues. Howe...

We are in receipt of the Findings required to be reported for COVID19 Provider Relief Fund Federal Assistance Listing Number 93.498. In its Provider Relief reporting submission for the year ended June 30, 2021, the District initially selected option 1 for the method of reporting lost revenues. However, the District excluded a certain nursing home that was not owned for the full period of availability, and we determined that option 3 would have been the more appropriate reporting option to select. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set for by HRSA for future reporting periods. The District will update the lost revenue option and reported values in the reporting period completed prior to the March 31, 2023 deadline. As deemed necessary, the District will modify policies and procedures over federal grant reporting. The CFO, Scott McCluskey, is responsible to oversee and implement the corrective action plan. The corrective action plan was implemented prior to March 31, 2023.

View Audit 325024

Finding 502919 (2022-001)

Significant Deficiency 2022

Astronomical Scoiety of the Pacific

CA

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Views of Responsible Officials and Corrective Actions: Astronomical Society of the Pacific has retained an accounting firm LTD Global to review and revise our accounting system to better conform to current accounting practices.

View Audit 324909

Finding 502635 (2022-001)

Significant Deficiency 2022

Fundacion De Desarollo Comunal De Puerto Rico

PR

Reporting § 200.512

FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. FUNDESCO acknowledges the findings identified during the single audit regarding reporting requirements stemming from a lack of personnel. However, FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. FUNDESCO has already contracted capable personn...

FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. FUNDESCO acknowledges the findings identified during the single audit regarding reporting requirements stemming from a lack of personnel. However, FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. FUNDESCO has already contracted capable personnel to assist in the finance department to comply with financial reports.

View Audit 324610

Finding 502552 (2022-002)

Significant Deficiency 2022

Puerto Rico Health Insurance Administration

PR

Questioned Costs Allowable Costs / Cost Principles Reporting

The PRHIA was proactive to ensure compliance in submitting the 2022 Single Audit Report by due date, maximizing the human resources available, in collaboration with auditors. However, we were unable to comply with the due date, mainly, because of the employees turnover as part of the aftermath of ...

The PRHIA was proactive to ensure compliance in submitting the 2022 Single Audit Report by due date, maximizing the human resources available, in collaboration with auditors. However, we were unable to comply with the due date, mainly, because of the employees turnover as part of the aftermath of the Coronavirus Pandemic as it relates to maintaining up to date its accounting records.

View Audit 324550

Finding 502434 (2022-008)

Material Weakness 2022

Dakota Rural Water District

ND

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Other Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal ...

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Other Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to provide for a complete and accurate Schedule of Expenditures of Federal Awards, as required by Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Responsible Individuals: General Manager (Vacant) and Jan Lee, Office Manager Corrective Action Plan: The District will implement procedures necessary to complete an accurate Schedule of Expenditures of Federal Awards. Anticipated Completion: December 31, 2024

View Audit 324447

Finding 502272 (2022-003)

Material Weakness 2022

American Association of Physics Teachers, Inc.

MD

Cash Management Questioned Costs Material Weakness § 200.302 § 200.508 § 200.510

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: ...

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources)Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022) Condition: The year-end schedules for federal grants receivable, net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $115,244 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 502266 (2022-001)

Significant Deficiency 2022

American Association of Physics Teachers, Inc.

MD

Reporting Significant Deficiency

Finding 2022-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Sci...

Finding 2022-001: State Audit Law and Single Audit Reporting Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC22K1071 (5/23/2022 – 5/22/2023)Condition: AAPT did not timely file the audit with the annual financial report with the State of New York. AAPT did not timely file the single audit with the Federal Clearing House. Views of Responsible Officials and Planned Corrective Actions: AAPT has institute new policies and deadlines for staff to submit the required documentation in order for the accounting department to close the monthly books on a more timely and accurate financial statements. The polices include new staff repercussions for not following the new policies up to termination of employment. Anticipated Completion Date: October 15, 2024 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 502100 (2022-001)

Material Weakness 2022

Town of Geraldine

MT

Reporting

The Town acknowledges that the audit was late due to turnover of key positions, causing a delay in completion of the Town's fiscal year 2021 audit which resulted in further delay of the fiscal year 2022 audit. Going forward we will attempt to coordinate employment transitions for key positions.

View Audit 324290

Finding 502068 (2022-004)

Material Weakness 2022

Municipality of Loiza

PR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.302 § 200.339 § 200.403

The accounting staff will continue searching for supporting documentation related to the disbursements amounting $17,565. The Coronavirus State & Local Fiscal Recovery Funds (CSLFR) Department of Treasury Final Rule of January 2022., offers a standard allowance for revenue loss of $10 million, allo...

The accounting staff will continue searching for supporting documentation related to the disbursements amounting $17,565. The Coronavirus State & Local Fiscal Recovery Funds (CSLFR) Department of Treasury Final Rule of January 2022., offers a standard allowance for revenue loss of $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount, in many cases their full award, for government services. The Municipality’s management selected the standard allowance, since the amount awarded of CSLFR funds were less than $10 million ad determined that the use of these funds was for governmental services, which are services traditionally provided by recipient governments. The Municipality determined that the payroll expenditures of several departments of the Municipality’s General Fund will be charged to the CSLFR fund as government services. The transfer of $1,468,197 of CSLFR to other Municipality’s bank accounts was to cover the payrolls related to governmental services accounted in the Municipality’s General Fund during the fiscal year 2021-2022. Due to an involuntary omission, these transfers were not recorded as expenditures in the CSLFR fund in the accounting system of the Municipality. To correct this accounting error the Municipality’s management gave instructions to the accounting staff to start reclassifying in the accounting system as soon as possible, these transfers to payroll expenditures accounts in the CSLFR fund. Municipality’s management believes that this finding should be related to an issue of reporting because the Municipality complied with the requirements of activities allowed or unallowed and allowable costs, since the Municipality disbursed CSLFR funds related to governmental services in accordance with the Department of Treasury Final Rule of January 2022. No actions are required related to this finding.

View Audit 324264 Questioned Costs: $1

Finding 502067 (2022-003)

Material Weakness 2022

Municipality of Loiza

PR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.208 § 200.302 § 200.339 § 200.403

Evidence of AAFAF Funds closeout report was provided, there is no issue.

View Audit 324264 Questioned Costs: $1

Finding 502066 (2022-002)

Significant Deficiency 2022

Municipality of Loiza

PR

Reporting Matching / Level of Effort / Earmarking § 200.501 § 200.508 § 200.510 § 200.512 § 200.514

The Municipality Administration is committed to complying with all submissions and has ensured the proper signing of an external auditors firm to comply with such requirements.

View Audit 324264

Finding 502027 (2022-004)

None 2022

Ekalaka Public Schools

MT

Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512

The District is working with the auditors to get the District caught up to ensure that the 2024 financial statement audit is submitted on time.

View Audit 324219

Finding 502007 (2022-001)

Significant Deficiency 2022

Florence-Carlton School District 15-6

MT

Reporting Internal Control / Segregation of Duties § 200.512

We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late...

We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late filing of Financial and Audit Reports. Reports had not been filed within nine months after the fiscal year end of June. 30, 2022 , which should have been by Mar. 31, 2023 . Management Response: Florence - Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district had multiple key changes in key financial management positions in a very short turnover and this slowed down the audit process. Internal control procedures have been outlined and put in place for future financial schedule s, including the Schedule of Federal Awards moving forward

View Audit 324216

Finding 501925 (2022-007)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-007 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year ...

Finding 2022-007 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year Finding Occurred: 2022 Finding Summary: The Corporation does not have the internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (Schedule) being audited. The Corporation requested Eide Bailly LLP to draft the Schedule. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors prepare the Schedule as part of their single audit. Anticipated Completion Date: Ongoing

View Audit 324085

Finding 501924 (2022-006)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Reporting Material Weakness

Finding 2022-006 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year ...

Finding 2022-006 Federal Agency Names: Department of Health and Human Services and Department of Agriculture Program Names: COVID-19 Provider Relief Fund and American Rescue Plan and Community Facilities Loans and Grants Federal Financial Assistance Listings: #93.498 and #10.766 Initial Fiscal Year Finding Occurred: 2022 Finding Summary: The Corporation does not have the internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (Schedule) being audited. The Corporation requested Eide Bailly LLP to draft the Schedule. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule. We will continue to have our auditors prepare the Schedule as part of their single audit. Anticipated Completion Date: Ongoing

View Audit 324085

Finding 501923 (2022-005)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reim...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation claimed expenses that were reimbursed by other funding sources. These expenses were improperly included in the HHS Special Report which caused the report to be inaccurate. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: The Corporation will implement internal control policies to ensure all amounts reimbursed by other funding sources are adequately documented and reduced from the eligible expenditure listing and ensure are properly recorded in the report required to be submitted to the federal agency. The Corporation will also implement a review process to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: March 31, 2024

View Audit 324085 Questioned Costs: $1

Finding 501922 (2022-004)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculatio...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program did not agree to the amount claimed in the report submitted to the Department of Health and Human Services for Period 3 and Period 4. Additionally, the Corporation’s total net patient care revenues did not agree to the amount in the report submitted to the Department of Health and Human Services for Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes monitoring over amounts reported relating to lost revenue amounts and the related calculation. Anticipated Completion Date: March 31, 2024

View Audit 324085

Finding 501921 (2022-003)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation did not have an adequate intern...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation did not have an adequate internal control policy in place to ensure review and approval of the lost revenue calculation and report submitted to the Department of Health and Human Services for Period 3 and Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes a secondary review and approval of any future lost revenue calculation and report submitted under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 324085

Corrective Action Plans

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