Corrective Action Plans

Finding 38489 (2022-006)

Material Weakness 2022

KS

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Condition During the process of completing the HRSA PRF reporting form, various reporting errors were made. Views of responsible officials and planned corrective actions We will review our current reporting processes and internal controls over PRF reporting to ensure all future reporting requiremen...

Condition During the process of completing the HRSA PRF reporting form, various reporting errors were made. Views of responsible officials and planned corrective actions We will review our current reporting processes and internal controls over PRF reporting to ensure all future reporting requirements are met.

View Audit 36422 Questioned Costs: $1

Finding 38488 (2022-005)

Material Weakness 2022

Osborne County Memorial Hospital

KS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Tes...

Condition During the process of identifying expenses incurred to prevent, prepare for or respond to the coronavirus pandemic, management did not reduce certain costs by estimated cost-based reimbursement to be received from Medicare and included certain cost items reimbursed through the COVID-19 Testing and Mitigation for Rural Health Clinics program (Federal Assistance Listing Number 93.697). Views of responsible officials and planned corrective actions Management will continue to refine processes to ensure only allowable costs are reported. Additionally, we have other costs in our cost tracking workbook we believe are allowable and sufficient to cover the $264,243 of questioned costs. We had intended to report these in the unreimbursed expenses section of the PRF reporting portal but inadvertently missed inputting them. Anticipated completion date Ongoing

View Audit 36422 Questioned Costs: $1

Finding 38481 (2022-006)

Significant Deficiency 2022

Wyoming Energy Authority

WY

Reporting Significant Deficiency

2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department ...

2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department of Energy effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager

View Audit 33652

Finding 38475 (2022-003)

Significant Deficiency 2022

McKendree University

IL

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. E...

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University will design and implement internal procedures with staff (accountant, interim VP, and president) to ensure adequate review and controls are in place. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38473 (2022-001)

Significant Deficiency 2022

McKendree University

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual f...

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff have been included (accountant, interim VP, and president) to review appropriate workflow and controls in the assumption, reconciliation, and calculations used in the financial reporting processes. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38460 (2022-002)

Material Weakness 2022

Idaho Harm Reduction Project

ID

Reporting Internal Control / Segregation of Duties § 200.512

Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance wit...

Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512.

View Audit 35753

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Cash Management Reporting Significant Deficiency

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38455 (2022-001)

Significant Deficiency 2022

Central Islip Union Free School District

NY

Reporting Significant Deficiency

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: ...

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjust cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for eight out of forty exit student transfers tested during the 2021-2022 school year. Cause: The District did not take timely action to maintain support for the removal of eight students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District Response: The District will review its record keeping process for recording graduation data per the OMB Compliance Supplement. Record keeping adjustments will be made where necessary. Each building will have parents and/or guardians complete the Transfer Notice, after verification using photo ID. This document will be maintained in the student?s cumulative folder. The student?s reason for exit will be documented on the folder with the corresponding exit date. Secondary schools will also complete the Guidance Department Transfer/Drop form and maintain this document in the student?s cumulative folder. In the event a Transfer Notice is not completed, the school district will contact the parent and/or guardian by phone, certified mail, and with a home visit. Log entries of the contacts will be entered into PowerSchool. Completion Date: June 1, 2023 Person(s) Responsible: Anthony Coggiano, Principal Neema Coker, Principal Eric Haruthunian, Principal Brenda Jackson, Principal Kristine LoCascio, Principal Timothy Lynam, Principal Brett MacMonigle, Principal Carmen Vazquez, Principal

View Audit 34880

Finding 38406 (2022-101)

Material Weakness 2022

Pima County Community College District

AZ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

Assistance Listings numbers and names 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Aid Portion 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion 84.425L COVID-19 Education Stabili...

Assistance Listings numbers and names 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Aid Portion 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion 84.425L COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Minority Serving Institutions (MSIs) Award Number and Years P425E200055, April 20, 2020, through June 30, 2023 P425F201359, May 6, 2020, through June 30, 2023 P245L200182, June 2, 2020, through June 30, 2023 Federal Agency U.S. Department of Education Compliance Requirement Reporting Questioned costs Not applicable Contact Julie Dall?Aglio, Director for Grant Services Anticipated completion date June 30, 2023 1.The district will follow existing grant services procedures specifically for completing agency federal reporting,so it is accurate and on time. The district will also include a public disclosure notice regarding the timing ofpublic posting and note that the financial reporting is subject to change depending on when the financialbooks close each quarter. 2.To verify the accuracy of the information reported, the following will be performed: ?there will be a cross check using an independent financial analyst from grant services who willprepare the financial information for each grant. ?The grant services director will review the information and enter it into the quarterly reporting forthe 84.25F Institutional and 84.25L MSI reporting. ?The Financial Aid and Scholarships Department will verify 84.425 HEERF Student Aid information thatis compiled by Strategy, Analytics, and Research Department (STAR) and enter it into the samequarterly reporting document. ?The Financial Aid & Scholarships Department will submit the reporting back to Grant Services, andGrant Services will verify the financial information one more time to confirm it is accurate with thegeneral ledger.? The reporting will then be cleared for public posting and submitted through the Financial Aid and Scholarships Department who will contact Web Services for public posting. 3. This reporting process will be coordinated by the grant services director so the reporting can be completed within ten days after each quarter to meet the federal reporting requirements for these three grants. ? Any quarterly reporting will be updated as soon as it is identified there should be corrections. ? All information will be collected in an excel workbook with references to the source of information. ? This will serve as backup for the audit.

View Audit 32632

Finding 38394 (2022-001)

Significant Deficiency 2022

Roseman University of Health Sciences

NV

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

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each ...

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each program must manually update the Microsoft Office report of a withdrawal ad indicate the effective date, which triggers automated emails to the appropriate units. In the one instance of late reporting, the student was required to withdraw due to a no pass of a class, but he was allowed to complete a clinical/experiential course before being withdrawn. The Dean failed to enter the student's information after the student completed the clinical/experiential course, causing the delay in reporting. The Dean has since begun using reminders on his calendar to withdraw students in this situation. In addition, our Director of Institutional Assessment is in the process of developing and programming logic in the Micrsoft Forms report that allows the Dean to enter a future withdrawal date but delays the reporting of the withdrawal to the service units until that date, allowing the Dean to enter the information into the form immediately after a no pass that requires withdrawal. This will prevent the need to manual reminders to enter the date and prevent late withdrawal notifications. Contact Person Responsible for Corrective Action: Sally Mickelson, Director of Financial Aid. Anticipated Completion Date: December 31, 2022.

View Audit 32450

Finding 38392 (2022-002)

Material Weakness 2022

Denali Borough

AK

Reporting

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards in order to file and submit the Schedule of Expendit...

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards in order to file and submit the Schedule of Expenditures of Federal Awards and Form SF-SAC in a timely manner. Borough staff have attended a three-day federal grants management training course that covers topics including financial reporting for grants and the Federal Single Audit process. This is the first time this training opportunity has been experienced by staff. In addition to continuing professional development, the borough plans to request assistance from third party support services to provide accounting expertise in reporting. Proposed Completion Date: The borough has a commitment to ongoing professional development and borough staff will continue to attend related federal grant training opportunities as they become available. For the purpose of remedying this finding, the completion date is May 30, 2023. The borough will have sufficiently trained staff and the necessary professional support in place to ensure a timely and compliant filing of Form SF-SAC.

View Audit 30171

Finding 38391 (2022-001)

Significant Deficiency 2022

Denali Borough

AK

Reporting

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards. Since the submission of the draft Schedule of Expen...

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards. Since the submission of the draft Schedule of Expenditures for 2022 financial year, borough staff have attended a three-day federal grants management training course that covers topics including financial reporting for grants and the Federal Single Audit process. This is the first time this training opportunity has been experienced by staff. The borough has experienced a change in staffing that has resulted in additional staff members involved in the application for and awarding of grants. Since the end of fiscal year 2022, borough staff have coordinated to meet monthly to review and? discuss grant applications, awards, and grant expenditures to ensure grant compliance with reporting. In addition to continuing professional development, the borough plans to request assistance from third party support services to provide accounting expertise in reporting. Proposed Completion Date: The borough has a commitment to ongoing professional development and borough staff will continue to meet monthly to review grants. For the purpose of remedying this finding, the completion date is May 30, 2023. The borough will have sufficiently trained staff and the necessary professional support in place to ensure the reporting of federal grant awards is accurate and complete.

View Audit 30171

Finding 38390 (2022-001)

Material Weakness 2022

South Redford School District

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions

Finding Number: 2022-001 Condition: During fiscal year 2022, the School District utilized funds from the Education Stabilization Funds to pay payroll expenditures related to contractors for minor remodeling and renovations of the school buildings. Per the 2022 Compliance Supplement, recipients and s...

Finding Number: 2022-001 Condition: During fiscal year 2022, the School District utilized funds from the Education Stabilization Funds to pay payroll expenditures related to contractors for minor remodeling and renovations of the school buildings. Per the 2022 Compliance Supplement, recipients and subrecipients that use ESF funds for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The South Redford School District failed to meet the prevailing wage requirements using the funds during the fiscal year. Planned Corrective Action: As it pertains to the use of ANY Federal funds for construction projects in the South Redford School District (SRSD), when said funds will be used to compensate for labor for any construction project: We must stipulate in all RFP?s, Davis-Bacon requirements for prevailing wages as it relates to the use of laborers and mechanics, for all projects over $2,000. All responses to RFP?s must: 1. Acknowledge the Davis Bacon prevailing wage requirement; 2. All bid pricing must reflect prevailing wage requirements; 3. Bid recipients must have a process in place for reporting their compliance to the prevailing wage requirement and submit documentation along with all invoices, be it directly to SRSD or to the construction management firm, who will then include said documentation with their backup and invoices to SRSD. Verbal communications have been made to all stakeholders, including the Superintendent, Owner Representative (who oversees all construction projects for the district), construction management team, Asst. Superintendent of Operations, and all Finance Team members. A written copy of the corrective action will be delivered to each of the stakeholders listed above. Further, the Director of Finance will review all RFP?s to ensure prevailing wage requirements are met. Contact person responsible for corrective action: Linda Earl, Finance Director Anticipated Completion Date: July 1, 2022

View Audit 30511

Finding 38375 (2022-001)

None 2022

City of Kalispell

MT

Procurement, Suspension & Debarment Reporting § 200.512

The City of Kalispell?s audit report for fiscal year 2022 had one finding related to the federal awards. Finding 2022-001 ? Late Audit Submission ? Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program The ongoing pandemic has caused del...

The City of Kalispell?s audit report for fiscal year 2022 had one finding related to the federal awards. Finding 2022-001 ? Late Audit Submission ? Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program The ongoing pandemic has caused delays that have led to the audit missing the required deadline. The City of Kalispell will work with Wipfli audit firm to ensure the audited financial statements are submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period.

View Audit 27576

Finding 38374 (2022-001)

Material Weakness 2022

Sparrow Health System

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in prepa...

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in preparation of the submission. Contact person responsible for corrective action: Matthew Nobis Anticipated Completion Date: Completed

View Audit 30344

Finding 38345 (2022-001)

Material Weakness 2022

Inchelium School District No. 70

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the auditee plans to take in response to the finding: When or if the District enters into another project funded with federal dollars, they will ensure that Davis Bacon language is included in all contracts/purchasing documents. The District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project. Anticipated date to complete the corrective action: 08/31/23

View Audit 35167

Finding 38344 (2022-002)

Significant Deficiency 2022

The Meadows

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development The Meadows respectfully submits the following corrective action plan for the year ended September 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: September 30, 2022 The findings from the September 30, 2022 sch...

Housing and Urban Development The Meadows respectfully submits the following corrective action plan for the year ended September 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 35165

Finding 38342 (2022-001)

None 2022

Phoebe Putney Health System, INC

GA

Allowable Costs / Cost Principles Reporting

Response to Finding: Management has acknowledged the inconsistency in the reporting of the Medicaid supplemental payments as a component of PPG?s Net Revenue from Patient Charges in quarters 1, 2, and 3 of calendar year 2019, and the impact this inconsistency had on the computation of lost revenues...

Response to Finding: Management has acknowledged the inconsistency in the reporting of the Medicaid supplemental payments as a component of PPG?s Net Revenue from Patient Charges in quarters 1, 2, and 3 of calendar year 2019, and the impact this inconsistency had on the computation of lost revenues in periods subsequent to calendar year 2019. We will update our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between the updated calculations and the Reporting Portal submissions and have determined this error had no impact on claimed lost revenue during Period 1, 2, or 3. Contact Person: Brian Church, CFO/CAO

View Audit 34007

Finding 38340 (2022-001)

Significant Deficiency 2022

Tarrant County

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transp...

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transportation (Award 02-0XXFS00l) Responsible Party-Juanita Casas, Grant Manager Tarrant County Auditor's Office Corrective Action Plan - The department agrees with the findings of the single audit and has implemented training and additional oversight of the financial reporting process. This process allows the Grant Manager and Supervisors to monitor and track the completion of monthly reports and ensure timely submission per the grant requirements. Effective Date - Immediately

View Audit 32528

Finding 38337 (2022-001)

Material Weakness 2022

Howard County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number: 765-456-2804 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will establish an effective internal control system that will segregate ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number: 765-456-2804 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will establish an effective internal control system that will segregate duties when it comes to federal compliance reporting. The Chief Deputy will continue to prepare and submit reports. The Auditor will review and approve any reporting prior to submission. Initialed reports will be kept within the grant file. Anticipated Completion Date: 07/31/2023

View Audit 32527

Finding 38336 (2022-005)

Significant Deficiency 2022

Aleutians East Borough

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005 Deadline for Federal Single Audit ? Noncompliance and Internal Control over Compliance ? Significant Deficiency Corrective Action Plan Management will file the Form SF-SAC form soon and will submit the Form SFSAC on time in the future. Expected Completion Date June 30, 2023

View Audit 30167

Finding 38331 (2022-001)

None 2022

Bellevue University

NE

Reporting

2022-001 U.S. Department of Education - Education Stabilization Fund - COVID-19 Higher Education Emergency Relief Funds - 84.425E & 84.425F Criteria or Specific Requirement - Management is responsible for the timely submission of quarterly public reporting for (a)(1) Institutional Portion, (a)(2), a...

2022-001 U.S. Department of Education - Education Stabilization Fund - COVID-19 Higher Education Emergency Relief Funds - 84.425E & 84.425F Criteria or Specific Requirement - Management is responsible for the timely submission of quarterly public reporting for (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and (a)(1) Student Aid Portion, (a)(2), and (a)(3) funds as required for the Education Stabilization Fund. Planned Corrective Actions (Management's Response) - The December 31, 2021 quarterly reports were 18-23 days late, due to the implementation of the revenue recognition of the HEERF Funding in the general ledger. December 31, 2021 was the first quarter for recognizing Institutional HEERF Funds as a percentage of the total awarded HEERF Student Aid. The general ledger was not closed until January 28, 2022. At this time, the website was updated with the final HEERF institutional and student numbers. Going forward, the information is submitted before closing to make sure that the report is posted within the guidelines outlined in the Public Quarterly Reporting Requirements by the U.S. Department of Education. Anticipated Completion Date - January 28, 2022

View Audit 30742

Finding 38319 (2022-001)

Significant Deficiency 2022

Brown Dermatology, Inc.

RI

Reporting Significant Deficiency

Awarding Agency: U.S. Department of Health and Human Services ? Direct Funding Assistance Listing No.: 93.498 - Provider Relief Fund and American Rescue Plan Rural Distribution Program Audit Period: Year Ended September 30, 2022 Finding # ...

Awarding Agency: U.S. Department of Health and Human Services ? Direct Funding Assistance Listing No.: 93.498 - Provider Relief Fund and American Rescue Plan Rural Distribution Program Audit Period: Year Ended September 30, 2022 Finding # 2022-001 Significant Deficiency in Internal Control and Compliance - Reporting Condition: The Organization missed the reporting time frame to report PRF Period two results on the Provider Relief Reporting Portal and therefore has not reported results of Period two in accordance with the terms and conditions of the award. Cause: Internal miscommunication / error. A clerical error occurred when a junior member of the finance team accidently changed the payment receipt date to coincide with the date funds were applied to revenue, a Period three date. The Organization became aware of the missed Period two submission upon attempting a Period three submission when they were denied because the Organization had no Period three receipts. Also, there was a Lack of receipt of reporting communications from HRSA. Per the HRSA web site under the section ?Process for Submitting a Late Report Request? it was noted in item 1, ?All providers who are considered non-compliant will be notified by HRSA after the conclusion of the Reporting Period and will be given details on how to submit a ?Request to Report Late Due to Extenuating Circumstances.? As of June 28, 2023, the Organization has not been notified. Corrective Action Plan: We agree with the finding and have updated our procedures to prevent future delays in reporting. When the late filing became evident, we reviewed the HRSA website under ?Request to Report Due to Extenuating Circumstances? and noted the Period two portal remained open to accept late reporting requests until May 18, 2022, which was months before we had identified the problem. Once we identified the late filing, we pro-actively communicated on several occasions with the HSRA office and was told that since the portal period had closed, they had no means to accept the report. The HSRA office verbally communicated that we should be notified by the HSRA of non- compliance and when we received notification of non-compliance, they would provide guidance on how to submit our report. Time went by and after additional communications with the HRSA office in which we enlisted the assistance of our congressional delegates, no further was action. As of June 28, 2023, we have not been contacted by the HRSA Office. Our plan is to submit our report for Period two once we are provided direction to do so. Name of Contact Person Responsible for Corrective Action: Judith Lancellotta, CPA, Director of Finance Anticipated Completion Date: Immediately

View Audit 30701

Finding 38317 (2022-001)

Significant Deficiency 2022

True North Rochester Preparatory Charter School

NY

Cash Management HUD Housing Programs Reporting

Responsible Official?s Response: Rochester Prep is implementing procedures to ensure accurate and timely submission of federal nutrition claims. Specifically: To ensure claims for reimbursement are accurately consolidated, the Charter School will evaluate their point of service accountability system...

Responsible Official?s Response: Rochester Prep is implementing procedures to ensure accurate and timely submission of federal nutrition claims. Specifically: To ensure claims for reimbursement are accurately consolidated, the Charter School will evaluate their point of service accountability system and implement appropriate changes. The Charter School will also conduct edit checks to ensure accountability. Effective July 20, 2022, the school implemented a Meal Counting and Claiming Implementation Plan with the purpose of submitting accurate meal claims to the state and federal child nutrition programs. This implementation plan seeks to eliminate discrepancies between meal counting at the homeroom level, reporting at the school level, and claiming at the state and federal levels.

View Audit 30193

Finding 38316 (2022-001)

Significant Deficiency 2022

Global Ties U.s.

DC

Subrecipient Monitoring Reporting Significant Deficiency

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT There were no financial statement findings. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF STATE 2022-001 International Visitor Leadership Program - CFDA No. 19.402 Recommendation: We recommend Global Ties U.S. design controls to ensure all first-tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, Global Ties U.S. should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following: ? Subaward date ? Subaward DUNS number ? Subaward amount ? Subaward obligation/action date ? Subaward number ? Subaward report submission date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Starting in July 2022, Global Ties U.S. and Affiliate put in place a tracking mechanism to report monthly subaward disbursements in excess of $30,000 to the Federal Funding Accountability and Transparency Act Subaward Reporting System. Name(s) of the contact person(s) responsible for corrective action: Gina M. Smallwood, Associate Director of Finance and Grants Planned completion date for corrective action plan: July 2022 If the United States Department of State has questions regarding this schedule, please call Katherine Brown, CEO, at (202) 271-1751.

View Audit 28455

Corrective Action Plans

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