Corrective Action Plans

Finding 485448 (2022-007)

Significant Deficiency 2022

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding...

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 318179

Finding 485374 (2022-002)

Material Weakness 2022

So Consortium

OH

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is comp...

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is complete and accurate. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485286 (2022-003)

Material Weakness 2022

American Association of Physics Teachers, Inc.

MD

Questioned Costs Material Weakness Reporting § 200.302 § 200.508 § 200.510

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials an...

Finding 2022-003: Reconciliation of Accounts Federal Program: Research and Development Cluster: 47.076 Condition: The year-end schedules for federal grants receivable, for 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: 08/01/2024 Responsible Official: Michael Brosnan, CFO

View Audit 318055

Finding 485261 (2022-005)

Material Weakness 2022

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Reporting

The new director and staff know that SEMAP reports are due annually. They also know that the report is the responsibility of the director to complete the SEMAP filing. The director who was in place during the 2019-2020-2021 should have filed the SEMAP report.

View Audit 318023

Finding 485259 (2022-002)

None 2022

County of Russell

VA

Reporting

Management agrees with finding and plans to correct previously filed reports.

View Audit 318019

Finding 485181 (2022-006)

Significant Deficiency 2022

County of Caldwell

TX

Reporting

An action plan includes the Grant Administrator and staff attending Single Audit training as well as the County Auditor staff, to ensure the SEFA and SESA are adequately maintained and reviewed on a monthly basis.

View Audit 317989

Finding 485165 (2022-005)

None 2022

Puerto Rico Metropolitan Bus Authority

PR

Reporting § 200.512

As of 2017, the Puerto Rico Treasury Department decreed that all government agencies are required to submit their financial statement for review before making it official. Part of this requirement is based on the fiscal situation of the Commonwealth of Puerto Rico. Due to the fiscal crisis, the go...

As of 2017, the Puerto Rico Treasury Department decreed that all government agencies are required to submit their financial statement for review before making it official. Part of this requirement is based on the fiscal situation of the Commonwealth of Puerto Rico. Due to the fiscal crisis, the government is currently restructuring its obligations in an orderly manner under Title III of the Puerto Rico Oversight, Management and Economic Stability Act (PROMESA) of the United States Congress. In order to complete and submit the Single Audit Report, the Authority is also required to include information on retirees, their post-employment benefits and their pension. Such information, although not part of the basic financial statement is require by the Governmental Accounting Standards Board (GASB). In order to comply with this information, AMA depend on the Puerto Rico Administration of Retirement System, this is the agency that produce the actuarial information. These new requirements, as mentioned above, are extremely rigorous and have an impact on the delay in the completion of the reports.

View Audit 317976

Finding 485164 (2022-001)

None 2022

Partnership Homes, Inc.

NC

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.512

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10t...

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. Findings - Federal Award Programs Audits The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

View Audit 317974

Finding 485114 (2022-001)

None 2022

Vandalia Health Inc. and Subsidiaries

WV

Questioned Costs Reporting § 200.518

Views of Responsible Officials and Planned Corrective Action—Management agrees with the finding and has reached out to contacts at HRSA regarding the preferred treatment of the MHS PRF funds but have not received a response. Kevin Gessler, Vice President at MHS, is the contact person at the System. ...

Views of Responsible Officials and Planned Corrective Action—Management agrees with the finding and has reached out to contacts at HRSA regarding the preferred treatment of the MHS PRF funds but have not received a response. Kevin Gessler, Vice President at MHS, is the contact person at the System. The expected completion date to receive a response and resolve is September 30, 2024.

View Audit 317903 Questioned Costs: $1

Finding 485095 (2022-003)

Significant Deficiency 2022

El Programa Hispano Catolico

OR

Internal Control / Segregation of Duties Questioned Costs Reporting

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save ...

The Director of Finance and Accounting Manager are working with the Billing Specialists to ensure all invoices are filed in a timely manner to funders. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. These conversations occurred with the team in July 2024.

View Audit 317889

Finding 485075 (2022-001)

Significant Deficiency 2022

Faith-Hope-Love-Charity, Inc.

FL

Reporting

The Board of Directors recognizes the importance of ensuring that the accounting period is "closed" in a timely manner to meet the requirement of Section 320(a) of 0MB Circular A- 133. Therefore, the Board has reorganized the accounting department beginning with the hiring of a new staff accountant....

The Board of Directors recognizes the importance of ensuring that the accounting period is "closed" in a timely manner to meet the requirement of Section 320(a) of 0MB Circular A- 133. Therefore, the Board has reorganized the accounting department beginning with the hiring of a new staff accountant. These changes will ensure the accounting period is "closed" in a timely manner to meet all requirements of Section 320(a) of 0MB Circular A-133. The Board will implement the above procedure immediately, however, due to the backlog for the audit completions, the change in procedures will become effective for the 9/30/2023 year-end.

View Audit 317851

Finding 485014 (2022-005)

Significant Deficiency 2022

County of Lycoming, Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-005 – Completion and Submission of Annual Single Audit – Significant Deficiency/Non-Compliance Corrective Action: The Budget and Finance Office is comprised of a limited number of accountants. The Budget & Finance offices has also been struggling with staffing shortages that have dela...

Finding 2022-005 – Completion and Submission of Annual Single Audit – Significant Deficiency/Non-Compliance Corrective Action: The Budget and Finance Office is comprised of a limited number of accountants. The Budget & Finance offices has also been struggling with staffing shortages that have delayed certain reporting requirements. County Management is working to obtain proper staffing levels and skillset within the Department of Budget and Finance so that audit responsibilities are completed within prescribed timeframes. Responsible for Implementing Corrective Action: Department of Budget & Finance

View Audit 317804

Finding 484947 (2022-011)

Material Weakness 2022

Garner-Hayfield-Ventura Community School District

IA

Cash Management Reporting

Comment Title: Meal Claims. Corrective Action Plan: We will implement procedures to ensure this does not happen again. Contact Person, Title, Phone Number: Holly Fischer, Business Manager (641) 923-2718. Anticipated Date of Completion: Immediately

View Audit 317789

Finding 484836 (2022-002)

Material Weakness 2022

Loretto Hospital

IL

Material Weakness Reporting Significant Deficiency

Correction action planned: When HRSA opens the portal again the numbers will be updated to estimates using the gross revenues by payor and the yearly contractual adjustments amounts. If the portal does not open again the facility will calculate net patient revenues, using estimates, in a separate fi...

Correction action planned: When HRSA opens the portal again the numbers will be updated to estimates using the gross revenues by payor and the yearly contractual adjustments amounts. If the portal does not open again the facility will calculate net patient revenues, using estimates, in a separate file to be sent to HRSA upon request. Anticipated completion date: upon request. Contact person responsible for correction action: Tesa Anewishki, CEO.

View Audit 317757

Finding 484787 (2022-004)

Material Weakness 2022

City of Unadilla, Georgia

GA

Reporting

Reporting of 2021 Community Development Block Grant Condition: The City did not record revenue and expenditures for the 2021 Community Development Block Grant (CDBG) in a capital projects fund. The expenditure of CDBG funds was not included on the original schedule of expenditures of federal awards...

Reporting of 2021 Community Development Block Grant Condition: The City did not record revenue and expenditures for the 2021 Community Development Block Grant (CDBG) in a capital projects fund. The expenditure of CDBG funds was not included on the original schedule of expenditures of federal awards (SEFA). Correction Action Plan: The City agrees with this finding and will more closely review missing check numbers to ensure all revenue and expenditures are recorded.

View Audit 317719

Finding 484708 (2022-001)

Material Weakness 2022

Mark Twain Association for Mental Health Inc.

MO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Cash Management § 200.302 § 200.430

May 3, 2024 Re: SAMHSA Notice of Award for 6H79SM083161-01M003 MTBH submitted our budget based on anticipated salary costs for new hires, which we believe stayed at or below our actual costs. We made available all necessary documentation requested from payroll, grant-related expenses, grant reports...

May 3, 2024 Re: SAMHSA Notice of Award for 6H79SM083161-01M003 MTBH submitted our budget based on anticipated salary costs for new hires, which we believe stayed at or below our actual costs. We made available all necessary documentation requested from payroll, grant-related expenses, grant reports and timekeeping records to Wade Stables P.C for review. We did not have the grant in our financial software as we were beginning a migration to new software during the early stages of the grant; therefore, we tracked that grant on an excel spreadsheet that annually was provided to our auditors. Most of the staff assigned to the grant were full-time staff, so time allocation was easily tracked. For the few staff that were part-time we had designated codes in our Electronic Medical Record to identify work done on behalf of the grant. In response to Finding 2022-001- B Allowable Costs, we agree with the Statement of Cause citing the exponential growth of the organization regarding preparedness for a first-time grant award of this size being our largest challenge. Initially we were informed we had not received the grant then, due to additional COVID funding, we were invited to participate in the grant with a very short turnaround to finalize budgets and hire staff. Our salaries are consistent with the positions designated in the grant and in a few cases our staff salaries exceeded the allowable costs; therefore, those allowable costs were used to calculate the drawdown. MTBH did not have an established de minimis rate; therefore, we used the 10% designated rate associated with the grant. The interactive Budget Narrative Form template, required per SAMHSA guidelines, had 10% built into the template. If afforded future opportunities to secure a SAMSHA grant, we would be better positioned to execute the financial management in our SAGE software to segregate costs for the purpose of tracking the expenditures associated agency grant operations. Currently all agency expenditures have transferred into SAGE by our Vice President of Finance, Jenny Haught MBA, which would also be the Responsible Official to fiscally manage future grants. Respectfully, Angela Caraway, VP of Clinical Operations

View Audit 317609

Finding 484704 (2022-003)

Material Weakness 2022

North Wheeler County Hospital District D/b/a Parkview Hospital

TX

Allowable Costs / Cost Principles Questioned Costs Reporting

Corrective Action Plan for Finding 2022-003 We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above ...

Corrective Action Plan for Finding 2022-003 We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The district will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The district will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The hospital CEO, Cecil Gaither, will oversee this to ensure that this is accomplished. The district will also provide its’ consultants any information to be submitted to HRSA for accuracy. The district has already begun implementing the new procedures and is confident that all future submissions will be correct. The District had enough expenditures for Period 1 and 4 funding received to cover any disqualified lost revenues that were utilized as a basis for the funds received. The corrective action plan will be implemented by May 31, 2024.

View Audit 317591 Questioned Costs: $1

Finding 484690 (2022-001)

Material Weakness 2022

Save the Children Federation, INC and Related Entities

CT

Reporting § 200.303 § 200.510

Finding: 2022-001 Material Weakness over SEFA Preparation Federal Agency: U.S. Department of State Federal Program: Overseas Refugee Assistance Program for Near East (ALN 19.519) Contact Person: Corey Dillow, Senior Managing Director, Financial Controller Criteria 2 CFR 200.510 (b)(3) requires ...

Finding: 2022-001 Material Weakness over SEFA Preparation Federal Agency: U.S. Department of State Federal Program: Overseas Refugee Assistance Program for Near East (ALN 19.519) Contact Person: Corey Dillow, Senior Managing Director, Financial Controller Criteria 2 CFR 200.510 (b)(3) requires non-Federal entities receiving Federal award to (at minimum) provide total Federal awards expended for each individual Federal program and the Assistance Listings Number. Internal controls around the identification of ALNs and reporting of the SEFA should ensure proper presentation for each ALN number. Condition and Context During our planning meetings with management, we were notified that an award was recorded to an incorrect ALN in the 2022 Schedule of Expenditures of Federal Awards. The 2022 Schedule of Expenditures of Federal Awards was corrected and an additional major program, Overseas Refugee Assistance Program for Near East (ALN 19.519), was identified. Corrective Action: As result of the finding, management will be implementing the below steps to further refine internal controls in the identification and reporting of ALNs in the SEFA by: 1. Reinforcing the importance of ALN assignment and tracking through training. 2. Including the ALN attribute as a required element for award setup reviews. 3. Conducting periodic checks of ALNs to source agreements. 4. Documenting and performing additional SEFA data quality checks. Anticipated Completion Date: July 2024

View Audit 317575

Finding 484631 (2022-004)

Material Weakness 2022

Corporacion Del Centro De Bellas Artes De Puerto Rico

PR

Questioned Costs Subrecipient Monitoring Material Weakness § 200.512

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The ...

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The Corporation did not comply with the Single Audit Reporting Package submission requirements for the years ended June 30, 2022, and 2023. Identified root cause: Lack of understanding of reporting compliance requirements for federal awards. Fiscal year 2022 was the first year for the Corporation to be subjected to a single audit compliance requirement for receiving and expending COVID-19 public health emergency programs. Grantee resolution plan: Pass-Through Entity Reporting Requirements – On July 1, 2022, the Corporation began submitting the monthly requested reports, subject to the Puerto Rico Fiscal Agency and Financial Advisory (AAFAF, as its Spanish acronym), the pass-through entity, required guidelines when funds are obligated. Single Audit Reporting Packages – The Corporation will submit the outstanding Single Audit Reporting Packages. Completion Date: Pass-Through Entity Reporting Requirements - Corrected Single Audit Reporting Packages – August 2024 Name and Title of contact: Linnette Dávila Alemán- Financial and Budget Assistant Manager Phone: 787-724-4747 ext. 2105 Email: ldavila@cba.pr.gov Jetppeht Pérez de Corcho Morgado – General Manager Phone: 787-724-4747 ext. 2102 Email: jperez@cba.pr.gov

View Audit 317516

Finding 484589 (2022-001)

Material Weakness 2022

La'i'opua 2020

HI

Reporting Internal Control / Segregation of Duties

In response to the negative finding of the prior year deficiency noted in the audits, immediate actions have been taken by L2020 to address the issues and prevent reoccurrence in the future. The individuals who were previously responsible for financial reporting and cash management during the audit ...

In response to the negative finding of the prior year deficiency noted in the audits, immediate actions have been taken by L2020 to address the issues and prevent reoccurrence in the future. The individuals who were previously responsible for financial reporting and cash management during the audit are no longer employed at L2020. Going forward, Rebecca “Kawehi” Inaba, appointed as the Executive Director in late 2021, will take charge of ensuring that L2020 remains compliant with all financial requirements, including conducting audits in a timely manner. The organization expresses confidence in her ability to keep L2020 up to date with all financial obligations. In an effort to enhance control and oversight, L2020 will be instituting a quality control review process for all forthcoming report submissions. This measure aims to identify any discrepancies or delays in submissions, enabling corrective actions to be taken promptly. L2020 remains dedicated to upholding transparency and accountability in their financial practices. These proactive steps are crucial in enhancing processes and performance. The organization appreciates understanding and support as they strive for improved financial management practices at L2020.

View Audit 317494

Finding 481434 (2022-001)

Material Weakness 2022

Pend Oreille County Public Hospital District No. 1

WA

Material Weakness Reporting Significant Deficiency

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: The District moved to a new EHR in the first quarter of 2021. The new system performs an automated allowance calculation; however, a manual distribution of the allowance is required to record the adjustment in the pr...

2022-001 Provider Relief Fund Reporting of Lost Revenue Corrective action planned: The District moved to a new EHR in the first quarter of 2021. The new system performs an automated allowance calculation; however, a manual distribution of the allowance is required to record the adjustment in the proper period. Unbilled receivables are not adjusted by the system; therefore, a manual journal entry is required to record the allowance. The District was not familiar with the system design and the distribution was not recorded in each month. A manual journal entry must be performed at the end of each month to distribute the allowance in the proper period. The District’s monthly closing procedures have been modified to record the allowance at the end of each month. Anticipated completion date: February 17, 2023 Contact person responsible for corrective action: Kim Manus, Chief Financial Officer

View Audit 317452

Finding 481401 (2022-001)

None 2022

Westside Family Healthcare

DE

Reporting

Westside Family Healthcare recognizes the importance of timely reporting, especially reporting required under the Uniform Guidance. Unusual circumstances were present durnig this audit period, including key staffing vacancies exacerbated by a change in accounting systems. The switch to a new account...

Westside Family Healthcare recognizes the importance of timely reporting, especially reporting required under the Uniform Guidance. Unusual circumstances were present durnig this audit period, including key staffing vacancies exacerbated by a change in accounting systems. The switch to a new accounting system was done in part to ensure reporting can be done efficiently and timely. The conversion to the new system is complete. In addition, staffing vacancies have been partially filled.

View Audit 317435

Finding 481368 (2022-001)

Material Weakness 2022

Monongalia Health System, Inc. and Subsidiaries

WV

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303

Corrective Action Planned: Subsequent to the filing of the Period 1 reports Monongalia Health System, Inc. and Subsidiaries instituted new policies and procedures surrounding the use, tracking and reporting on federal funds, including the Provider Relief Fund and American Rescue Plan Act (ARP) Rural...

Corrective Action Planned: Subsequent to the filing of the Period 1 reports Monongalia Health System, Inc. and Subsidiaries instituted new policies and procedures surrounding the use, tracking and reporting on federal funds, including the Provider Relief Fund and American Rescue Plan Act (ARP) Rural Distribution. Under the new policies and procedures the usage of all funds is accumulated and reviewed on a monthly basis, and all reporting is subjected to reviews by the VP’s of Finance prior to reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Kevin Gessler, VP of Finance and Rick Scherich, VP of Finance are responsible for effectuating updated procedures Anticipated Completion Date: Updated Policies and procedures were implemented on September 30, 2023

View Audit 317404

Finding 481302 (2022-007)

Material Weakness 2022

Dunseith Public School District No. 1

ND

Internal Control / Segregation of Duties Questioned Costs Cash Management

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.

View Audit 317381 Questioned Costs: $1

Finding 481293 (2022-006)

Material Weakness 2022

Dunseith Public School District No. 1

ND

Questioned Costs Reporting

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-23.

View Audit 317381

Corrective Action Plans

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