Corrective Action Plans

Finding 42380 (2022-001)

Material Weakness 2022

WI

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-001: Late Filing of Audit Report Management?s Response Operation Fresh Start experienced turn over in the accountant and finance manager positions during the previous audit cycle. This created a situation where audit information was compiled late. All items within the audit were accurat...

Finding 2022-001: Late Filing of Audit Report Management?s Response Operation Fresh Start experienced turn over in the accountant and finance manager positions during the previous audit cycle. This created a situation where audit information was compiled late. All items within the audit were accurate. Operation Fresh Start has hired the staff requisite for completing the audit on time and has a time line in place for this to occur for the current fiscal year. We have a Finance Manager in place which will allow for timely audit completion for fiscal year 2023 Contact Person Responsible for Corrective Action: Gregory Markle, Executive Director Anticipated Completion Date: August 1, 2023

View Audit 38238

Finding 42314 (2022-005)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Ef...

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.

View Audit 38633

Finding 42280 (2022-001)

None 2022

Wilkes-Barre Voa Elderly Housing, INC (palmer House)

VA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $57. Management will en...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $57. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 19, 2022

View Audit 48619

Finding 42279 (2022-001)

Significant Deficiency 2022

Community Treatment, Inc.

MO

Special Tests & Provisions Eligibility Reporting

November 2022 PLANNED CORRECTIVE ACTION FOR CURRENT YEAR FINDINGS FINANCIAL STATEMENT FINDING There were no financial statement findings. FEDERAL AWARD FINDING OR QUESTIONNED COSTS For the year ended June 30, 2022, there was one federal award finding as summarized below. Finding 2022-001: The Office...

November 2022 PLANNED CORRECTIVE ACTION FOR CURRENT YEAR FINDINGS FINANCIAL STATEMENT FINDING There were no financial statement findings. FEDERAL AWARD FINDING OR QUESTIONNED COSTS For the year ended June 30, 2022, there was one federal award finding as summarized below. Finding 2022-001: The Office of Management and Budget Compliance Supplement requires that health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. In a sample of 40 sliding scale patients, one patient?s sliding scale category was incorrectly entered into the system. Views of Responsible Officials and Corrective Action Plan: Community Treatment, Inc has in place a policy regarding sliding fee discount program that includes review and random audits of individual sliding fee applications. The error found during the course of the financial audit was the result of incorrect data entry into the EMR for the specific patient. The application itself was correct. Corrective action to reduce the risk of this happening in the future includes, training to all staff of the policy and procedures and the importance of accurate data entry. Additional audit steps will include verification of the data entered and actual calculation on the patient ledger. The audit sample selected by the billing department will be increased for each clinic location and additional reporting of any findings to the appropriate management staff will be shared on a weekly basis. Contact: Amy Rhodes Anticipated Completion Date: December 2022

View Audit 45668

Finding 42275 (2022-001)

None 2022

Youngstown Voa Ind Housing INC (freedom Village Youngstown)

VA

Cash Management HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 15, 2021 in the amount of $9,505. M...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 15, 2021 in the amount of $9,505. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: October 15, 2021

View Audit 45664

Finding 42274 (2022-001)

Significant Deficiency 2022

Southern Iowa Economic Development Association Dba Sieda Community Action

IA

Reporting

Due to fiscal staff shortage, there was no one with access to the PMS system to file the necessary reports in a timely manner. The fiscal officer joined the agency at the beginning of June, received access to the system, and all fil ings were completed and brought current. Moving forward, there will...

Due to fiscal staff shortage, there was no one with access to the PMS system to file the necessary reports in a timely manner. The fiscal officer joined the agency at the beginning of June, received access to the system, and all fil ings were completed and brought current. Moving forward, there will be other fiscal staff trained to complete the reports in the absence of a fiscal officer.

View Audit 43364

Finding 42272 (2022-002)

None 2022

Catawba College

NC

Reporting

Finding 2022-002: The College submitted their quarterly reports to the Department of Education but did not timely post several of the quarterly report to the website for the year ended May 31, 2022. Management?s Response: The College submitted all reporting to the Department of Education and other f...

Finding 2022-002: The College submitted their quarterly reports to the Department of Education but did not timely post several of the quarterly report to the website for the year ended May 31, 2022. Management?s Response: The College submitted all reporting to the Department of Education and other federal agencies. Due to transition of personnel, mentioned in the first finding, as well as the transition of the college?s website, a minimum number of reports were not posted within the day requirement or were reposted at a later date due to webpage transitions. In future fiscal years, reports will be posted timely. Contact information: Lauren V. Cox Vice President of Finance and Administration Lvcox21@catawba.edu

View Audit 41417

Finding 42269 (2022-003)

Material Weakness 2022

University of Puerto Rico

PR

Reporting Internal Control / Segregation of Duties

Management?s Response The UPR concurs with this finding. On May 6, 2022, UPR-Aguadilla tried to submit the annual report but the Department of Education platform kept showing some errors. Aguadilla asked for feedback on HEERF.AnnualReport@ed.gov and received a manual with instructions to resolve...

Management?s Response The UPR concurs with this finding. On May 6, 2022, UPR-Aguadilla tried to submit the annual report but the Department of Education platform kept showing some errors. Aguadilla asked for feedback on HEERF.AnnualReport@ed.gov and received a manual with instructions to resolve errors. The report was submitted on May 9, 2022. To prevent this issue, on March 8, 2022, the Finance Office at Central Administration sent an e-mail to institutional units reminding them that the annual report as of December 31, 2022 must be submitted on or before March 24, 2022. Responsible Person or Office: Finance Office at Central Administrations and Institutional Units. Timeline: 2024

View Audit 41413

Finding 42268 (2022-004)

Material Weakness 2022

University of Puerto Rico

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulat...

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulated expenses. If the new report did not have changes from the previous report our Institution was required to just send an email saying ?No changes from the previous report? and no additional report had to be submitted. ? For the 04/01/22 exception, the report was sent on 04/08/22, but there were no changes from the prior report submitted ? For the 05/20/22 exception, the employee in charge of this task was on vacation. We will designate another employee to ensure compliance with the reporting deadlines. Thus, we will have two employees verifying that the reports are ready to submit on time and one of them can substitute the other one when he is on vacation. Responsible Person or Office: Finance Office at Central Administration. Timeline: 2024

View Audit 41413

Finding 42264 (2022-002)

Material Weakness 2022

University of Puerto Rico

PR

Student Financial Aid Eligibility Reporting

Management?s Response The UPR concurs with this finding. To address the situation and take corrective actions, a meeting was held at the Vice Presidency for Academic Affairs and Research on March 15, 2023 with registrars of the eleven (11) units of the UPR System. The following actions were...

Management?s Response The UPR concurs with this finding. To address the situation and take corrective actions, a meeting was held at the Vice Presidency for Academic Affairs and Research on March 15, 2023 with registrars of the eleven (11) units of the UPR System. The following actions were proposed as corrective actions: ? Registrars were instructed to attend a Federal Student Aid workshop on March 28, 2023, on Loan Servicing, Enrollment Reporting, and the National Student Loan System. ? Professors will be oriented on the importance of taking and reporting attendance timely. ? All campuses must use the NEXT System (student data platform developed internally) to report partial and total withdrawals, as well as the attendance report. (We noted that the units that are using NEXT System did not have findings). For the five students of RUM and RCM the UPR was unable to provide information from NSLDS; the search on the website displayed ?Search returned 0 students. No matching students records found?. On December 9, 2022 RUM contacted NSLDS Customer Service Center by e-mail. They later received an e-mail informing the case was closed without further explanations. Also, NSLDS issued electronic announcements confirming problems with the implementation of their new website. On the other hand, RUM was able to provide evidence to auditors that they reported the status change of all students to the Clearing House on time. Responsible Person or Office: Executive Vice President for Academic Affairs and Research. Timeline: June 2024

View Audit 41413

Finding 42263 (2022-003)

Significant Deficiency 2022

City of Burbank

CA

Questioned Costs Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pand...

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pandemic period and cross referenced it with the actual past due balances as of June 15, 2021 to ensure no arrears prior to March 4, 2020 were included. Prior to the pandemic, BWP did not have sufficient arrearage data to easily calculate the credits, hence BWP relied on a data search methodology that estimated qualified customer balances to apply funds. Since the pandemic, BWP has changed its reporting on customer arrearages. BWP will run a daily aging report that will be used to calculate customer arrearages incurred during a specific period. Before credits are authorized, BWP Customer Service will manually spot-check the data set to verify accuracy. With regards to review of Federal grants awarded, BWP holds a monthly meeting with key personnel and an outside grants administrator to get status updates of pursued and/or awarded grants, including any federally funded grants. The Financial Accounting Manager-BWP and Principal Utility Accounting Analyst now attend this meeting. The Principal Utility Accounting Analyst will be responsible for timely communication of all key Federal grants data to City Finance and will prepare an annual schedule for all grant funding received/spent through the general ledger. In addition, BWP?s Legislative Analyst and BWP Finance staff will cross check records to timely reconcile grant reporting/activity.

View Audit 48309 Questioned Costs: $1

Finding 42260 (2022-001)

Significant Deficiency 2022

Bon Secours Mercy Health

OH

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

Management recognizes that Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control ov...

Management recognizes that Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the terms and conditions of the award, Provider Relief Funds (PRF) is subject to 45 CFR section 75.302 (Financial management and standards for financial management systems). The PRF program requires special reporting through the Provider Relief Fund Reporting Portal that contains key line items containing critical information, which includes the Calculation of Lost Revenues Attributable to Coronavirus. In all instances Bon Secours Mercy Health (BSMH) has adequate lost revenue to be eligible for PRF funding and has maintained a correct list of the assigned lost revenue amounts; the Cares Act portal was not updated correctly to incorporate certain lost revenue amounts. As recommended, Management will employ additional review steps to ensure that the portal tracking of lost revenues is properly stated going forward. The contact for this finding is Kim Ralston, VP, Reimbursement, KMRalston@mercy.com.

View Audit 47065

Finding 42253 (2022-001)

Material Weakness 2022

La Plata County Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal con...

Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted

View Audit 45008

Finding 42249 (2022-002)

Significant Deficiency 2022

Laurens County Commission on Alcohol Drug Abuse Dba Gateway Counseling

SC

Questioned Costs Reporting Internal Control / Segregation of Duties

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE CENTER TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 45006 Questioned Costs: $1

Finding 42246 (2022-001)

None 2022

University Orthopaedic Services, Inc.

NY

Reporting

Management of University Orthopaedic Services, Inc. has acknowledged the PRF report submitted to the HRSA PRF reporting portal was incorrect, and the expenses were utilized in full in the year ended December 31, 2021. Management has agreed to ensure that moving forward the PRF reporting will be accu...

Management of University Orthopaedic Services, Inc. has acknowledged the PRF report submitted to the HRSA PRF reporting portal was incorrect, and the expenses were utilized in full in the year ended December 31, 2021. Management has agreed to ensure that moving forward the PRF reporting will be accurately completed.

View Audit 43851

Finding 42242 (2022-001)

None 2022

Voa Adirondacks Affordable Housing, LLC (adirondacks Apartments)

VA

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 29, 2022

View Audit 40337

Finding 42241 (2022-002)

None 2022

Voa Adirondacks Affordable Housing, LLC (adirondacks Apartments)

VA

Reporting

Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management has implemented a preventative maintenance plan. Completion Date: September 19, 2022

View Audit 38763

Finding 42240 (2022-001)

None 2022

Voa Adirondacks Affordable Housing, LLC (adirondacks Apartments)

VA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,785. Management will ensure tha...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,785. Management will ensure that the security deposits are properly funded in the future. Completion Date: September 19, 2022

View Audit 38763

Finding 42239 (2022-002)

Significant Deficiency 2022

Williamson County Special Education District

IL

Material Weakness Reporting Significant Deficiency

No plan of action - Not practical due to staff size and finances.

View Audit 38762

Finding 42238 (2022-001)

Significant Deficiency 2022

Williamson County Special Education District

IL

Internal Control / Segregation of Duties Material Weakness Reporting

No plan of action - Not practical due to staff size and finances.

View Audit 38762

Finding 42230 (2022-003)

Material Weakness 2022

Pillar College and Subsidiaries

NJ

Student Financial Aid Material Weakness Reporting

Inaccurate and Untimely Returns to Title IV Planned Corrective Action: Pillar College changed the R2T4 policy in the catalog and created an R2T4 form to monitor the process. Our operating system, Anthology, has been upgraded to include automatic triggers. The automated system alerts financial aid...

Inaccurate and Untimely Returns to Title IV Planned Corrective Action: Pillar College changed the R2T4 policy in the catalog and created an R2T4 form to monitor the process. Our operating system, Anthology, has been upgraded to include automatic triggers. The automated system alerts financial aid, the third-party servicer and the registrar to process and critique the effects of the student?s official and/or unofficial withdrawal. Three specific processes have been created and are combined under ?Withdrawal Process Flow Charts: Official, Unofficial and Non-Returning Student?. After analysis the financial aid office and third-party servicer determine the potentiality of funds to be returned to Title IV in a timely manner. Person Responsible for Corrective Action Plan: Betzi Schroeder, Financial Aid Officer Anticipated Date of Completion: current

View Audit 46355

Finding 42229 (2022-002)

Material Weakness 2022

Pillar College and Subsidiaries

NJ

Reporting Student Financial Aid Eligibility

Enrollment Reporting to NSLDS Planned Corrective Action: The college will continue to process the semi-monthly NSLDS reporting through the SIS and undertake spot checking 10% of the reported students after each enrollment reporting submission is completed to ensure accurate enrollment reporting. Th...

Enrollment Reporting to NSLDS Planned Corrective Action: The college will continue to process the semi-monthly NSLDS reporting through the SIS and undertake spot checking 10% of the reported students after each enrollment reporting submission is completed to ensure accurate enrollment reporting. The errors will be fixed, and the type of errors will be tracked to modify the SIS as needed. Person Responsible for Corrective Action Plan: Brian Schroeder, Registrar Anticipated Date of Completion: current

View Audit 46355

Finding 42224 (2022-002)

Material Weakness 2022

City and County of Broomfield

CO

Reporting Internal Control / Segregation of Duties § 200.100 § 200.510

Inaccurate Schedule of Expenditures of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Roxy Custer, Accounting Manager Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to continue working and strengthen i...

Inaccurate Schedule of Expenditures of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Roxy Custer, Accounting Manager Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to continue working and strengthen internal controls by implementing additional training and oversight of personnel to ensure the Schedule of Expenditures of Federal Awards (SEFA) accurately reflects federal expenditures for the fiscal year. Staff will continue to map the respective Assistance Listing Number (ALN) numbers to align with the corresponding project codes within the financial system. The Accounting division will ensure that employees responsible for preparing and reviewing the SEFA receive additional training and oversight so they understand the reporting requirements outlined in the Uniform Guidance.

View Audit 46352

Finding 42222 (2022-003)

Material Weakness 2022

City and County of Broomfield

CO

Subrecipient Monitoring Eligibility Material Weakness

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibi...

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibility determinations. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document, in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 46352

Finding 42215 (2022-001)

Significant Deficiency 2022

National Urban League, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Audit Finding Reference: 2022-001 Planned Corrective Action: This is a repeat finding from 2021 audit which was properly addressed and fully resolved by March 2023. The League has strengthened its internal controls over timely submission of subaward data in FFATA (Federal Funding Accountability and...

Audit Finding Reference: 2022-001 Planned Corrective Action: This is a repeat finding from 2021 audit which was properly addressed and fully resolved by March 2023. The League has strengthened its internal controls over timely submission of subaward data in FFATA (Federal Funding Accountability and Transparency Act) reports. NUL Legal Department used to be responsible for generating FFATA reports, as they are authorized with review of new grant agreements as well as related contracts/subrecipients agreements submitted for approval. Some reports were not submitted in time because of continuous turnover in the department in 2021-22. The regular workflow was sometimes interrupted, and new appointees had to catch up following their priority lists. Eventually, at the end of February 2023, the function was moved to the Finance department and a specific position designated for completing FFATA reports under supervision of VP, B&G/Director, B&G. All pending FFATA reports have been completed immediately after that. We keep submitting FFATA reports for new grants as soon as subaward amounts are finalized. Name and Title of Contact Persons: Paul Wycisk, Interim Chief Financial Officer; Lisa Davis, Vice-President for Financial Operations; Triva John, Vice-President for Budget & Grants, Konstantin Yurashkevich, Director for Budget & Grants

View Audit 44515

Corrective Action Plans

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