Corrective Action Plans

Finding 29873 (2022-001)

Significant Deficiency 2022

Community College District of Central Southwest Missouri - Ozarks Technical Community College

MO

Student Financial Aid Reporting Special Tests & Provisions

November 28, 2022 U.S. DEPARTMENT OF EDUCATION Ozarks Technical Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Ms. Jill Cox, Interim Chief Financial Officer Oz...

November 28, 2022 U.S. DEPARTMENT OF EDUCATION Ozarks Technical Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Ms. Jill Cox, Interim Chief Financial Officer Ozarks Technical Community College 1001 East Chestnut Expressway Springfield, MO 65802 (417) 447-7603 Independent public accounting firm: KPM CPAs, PC, 1445 E Republic Rd, Springfield, Missouri 65804 Audit Period: Year Ended June 30, 2022 The findings from the June 30, 2022, audit of the financial statements is below. The findings are numbered with the numbers assigned in the schedule. FINDINGS-MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 Special Test and Provisions-Return of Title IV Funds Recommendation: The College implement procedures in order to strictly comply with the requirements of 34 CFR 668,173 as it relates to the return of Title IV funds. Corrective Action Token: The College has well defined policies and procedures that outline attendance requirements (policy 2.61) and the process for administratively withdrawing students (policy 2.64) who have met the criterion for 14 consecutive calendar days of non-attendance. Instructors are required to adhere to the College policies. The College has systems defined for producing a report of students who have officially and unofficially withdrawn and procedures for reviewing if a return of funds calculation is required. However, changes presented to schools with the Return of Funds regulations in early summer were difficult to understand and to incorporate pertaining to the new module language. Though we provide consistent methodology in line with our interpretations of the rules, we continued to evaluate our interpretations through various instruction from FSA handbook and webinars, NASFAA University Classes, NASFAA webinars and state association colleagues. Due to our hesitation to calculate a return of funds incorrectly, we had instances where the 45 days was exceeded. With regards to our calculations and reviews, we erred on the side of taking the needed time to confirm we had the correct calculation for the student versus calculating the percentage incorrectly and causing an increased balance for the student. We followed up with the Kansas City Department of Education Office and received final clarification of our understanding of the new rules which we have fully incorporated into our new procedures. They were consistent with our understanding and processes. Anticipation Completion Date: Fall semester 2022 and ongoing.

View Audit 34382

Finding 29837 (2022-002)

None 2022

Fisk University

TN

Reporting

2022-002 REPORTING Corrective Action The University concurs with the finding. To ensure reporting forms are reconciled to internal expenditure records to ensure timely and accurate reporting for each HEERF program, a second level review by conducted by the Associate VP of Finance prior to the report...

2022-002 REPORTING Corrective Action The University concurs with the finding. To ensure reporting forms are reconciled to internal expenditure records to ensure timely and accurate reporting for each HEERF program, a second level review by conducted by the Associate VP of Finance prior to the report being submitted. Anticipated Completion Date June 30, 2023 Name of Contact Person Norman Jones, Vice President for Finance and CFO Fisk University (615) 329-8500

View Audit 32261

Finding 29812 (2022-004)

Significant Deficiency 2022

Institute for Population Health, INC

MI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Auditors Findings:- During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. ...

2022-004 Auditors Findings:- During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. Corrective Action: 2022-004 The initial report was submitted timely yet returned by HRSA for corrections. Thus, documentation during the audit showed that the report was submitted after the due date.

View Audit 30702

Finding 29806 (2022-004)

Significant Deficiency 2022

Dakota Prairie Community Action Agency, Inc.

ND

Reporting Internal Control / Segregation of Duties

2022-004 Review of Grant Reporting Contact Person ? Perry Lundon, CEO Planned Corrective Action ? Entity management has discussed the process around grant report preparation and will reinstate the review of grant reports going forward. Completion Date ? Fiscal year 2023

View Audit 24479

Finding 29805 (2022-003)

Significant Deficiency 2022

Dakota Prairie Community Action Agency, Inc.

ND

Reporting Internal Control / Segregation of Duties

2022-003 Schedule of Expenditure of Federal Award Preparation Contact Person ? Perry Lundon, CEO Planned Corrective Action ? The fiscal manager will continue to pull fund income statements by fiscal year to assist in tracking and reconciling grant expenditures. Completion Date ? Fiscal year 2023

View Audit 24479

Finding 29803 (2022-001)

Significant Deficiency 2022

Marion Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

Name of auditee: Marion Metropolitan Housing Authority HUD auditee identification number: OH076 Name of audit firm: Kevin L. Penn, Inc. Period covered by the audit: Fiscal Year Ended June 30, 2022 CAP prepared by: Steve Cooper Executive Director (740) 383-5680 1. Current Findings on the...

Name of auditee: Marion Metropolitan Housing Authority HUD auditee identification number: OH076 Name of audit firm: Kevin L. Penn, Inc. Period covered by the audit: Fiscal Year Ended June 30, 2022 CAP prepared by: Steve Cooper Executive Director (740) 383-5680 1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Tenant Files Housing Choice Vouchers 1. In two (2) instances out of forty (40) tenant files tested, the "Authorization for the Release of Information" (Form HUD-9886), was not maintained in the tenant file. 2. In one (1) instance out of forty (40) tenant files tested, the lease agreement was not signed by the tenant. 3. In one (1) instance out of forty (40) tenant files tested, the lease agreement was not signed by the tenant or the landlord. 4. In four (4) instances out of forty (40) tenant files tested, the rent reasonableness form, was not maintained in the tenant's file. 5. In one (1) instance out of forty (40) tenant files tested, the "Lease Addendum" - Violence Against Women and Justice Department Reauthorization Act of 2005, was not maintained in the tenant file. Mainstream Vouchers 1. In two (2) instances out of fifteen (15) tenant files tested, the rent reasonableness form was not maintained in the tenant's file. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Marion Metropolitan Housing Authority should 1) determines the rent reasonableness, prior to making a subsidy payment to the landlord; 2) obtain the tenant?s signature on the authorization for release of information, prior to requesting household income information; 3) obtain the tenant and landlord signature, prior to making a subsidy payment to the landlord and 4) obtain the lease-addendum ? violence against women form, prior to making a subsidy payment to the landlord. .. (2) Actions Taken on the Finding. The oversights mentioned are due largely to the fact that Marion MHA has had several staff changes due to the untimely loss of a key management employee. It is our intent to provide more training opportunities on a regular basis to ensure all employees, especially newer personnel, are aware of HUD required documents and the importance of reviewing all incoming documents for proper signatures from tenants and landlords prior to making and HAP payments on behalf of program participants. We are also in the process of reviewing our procedure to ensure rent reasonableness documentation is in every new file and is also completed for every rent increase for participants who have been on the program for more than 1 year. Our goal is to conduct rent reasonableness at the time we receive a Request for Tenancy Approval and before the inspection is scheduled. We will also conduct rent reasonableness at the time we receive notices from landlords requesting increases in the contract rent. If there are any questions regarding this plan please call Steve Cooper, Executive Director at (740) 383-5680.

View Audit 24666

Finding 29731 (2022-001)

Material Weakness 2022

Olympia School District No. 111

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CF...

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal Title I requirements for eligibility and assessment system security. Name, address, and telephone of District contact person: Kate Davis, 111 Bethel Street N.E., Olympia WA, 98506, 360-596-6124 Corrective action the auditee plans to take in response to the finding: Title I, Part A: Ranking and Allocation The Olympia School District will utilize the Title I, Part A guide released by OSPI annually and reference the School Low-Income counts (page 52) to ensure that the District is using the correct low-income codes that should be included based on the form selected in the grant application. The District will have the Executive Director of Teaching and Learning, the Program Manager, and OSPI Title I, Part A Program contact confirm that student data is accurate prior to submitting the 2023-2024 grant. Assessment System Security Prior to the 2022 school year, Assessment Services was part of the Teaching and Learning Department. Moving forward, OSD will move responsibility of Assessment Services back to this department. Part of this transition will include the Executive Director of Teaching and Learning and Assessment Director developing written test security building plans for all standardized tests administered in OSD. Additionally, these same directors will work closely with OSPI?s Assessment Operations Department to ensure compliance with each state assessment?s training and documentation requirements.Anticipated date to complete the corrective action: Ranking and Allocation: The District will implement this corrective action immediately, and it will be reflected in the 2023-2024 Consolidated grant application. Assessment System Security: The District will implement this corrective action immediately, and it will be implemented with adjusted training for staff beginning Fall 2023.

View Audit 30676

Finding 29707 (2022-002)

Significant Deficiency 2022

Ascension Health Alliance D/b/a Ascension

MO

Reporting Matching / Level of Effort / Earmarking

Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Ascension Ministry Market: V...

Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Ascension Ministry Market: Various Tax Identification Numbers: Various Payment Received Period: 07/01/2020?12/31/2020 (Period 2) and 01/01/2021?06/30/2021 (Period 3) Deadline to Use Funds: June 30, 2022 Views of responsible officials: Ascension completed a review on September 30, 2022 of the NPSR adjustments file to the detailed lost revenue calculation file and saved a final copy of the NPSR adjustments file to prevent further revisions. Ascension had significant excess unused loss revenues to cover the impact of the NPSR adjustment errors identified and is still able to support funding received. Ascension updated the loss revenue calculation file to reflect the corrected NPSR adjustments that will be used for future PRF Reporting. Ascension will input the corrected loss revenue calculations for all unsupported adjustments in Report Period 4 due March 31, 2023. Responsible Official: Stacy Schroeder, AVP Controller, Initiatives and Business Integration Anticipated completion date: September 30, 2022 and March 31, 2023

View Audit 25088

Finding 29649 (2022-004)

Significant Deficiency 2022

Ascension Health Alliance D/b/a Ascension

MO

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: As of February 1, 2023, Ascension has implemented a team calendar that tracks due dates of all reports required to be submitted under federal programs. This calendar is accessible to all team members, including management, for oversight and accountability. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: Completed February 1, 2023

View Audit 25088

Finding 29606 (2022-002)

None 2022

Montgomery County Va

VA

Eligibility Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN March 29, 2023 Montgomery County, VA respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: Jun...

CORRECTIVE ACTION PLAN March 29, 2023 Montgomery County, VA respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001: Segregation of Duties (Material Weakness) Condition: A proper segregation of duties has not been established in functions related to payroll, accounts payable, accounts receivable, cash disbursements, and financial reporting. Criteria: A fundamental concept of internal controls is the separation of duties. No one employee should have access to both physical assets and the related accounting records, or to all phases of a transaction. Cause: The size of the County?s account staff and cost/benefit to minimize conflicting duties prohibits complete adherence to segregation of duties. Effect: A lack of segregation of duties exposes the County and School Board to a heightened risk of misappropriation. Recommendation: Steps should be taken to eliminate performance of conflicting duties, where possible, or to implement effective compensating controls. Corrective Action: The County and School Board have taken all steps deemed practical and cost beneficial to minimize conflicting duties. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: SNAP Cluster ? State Administrative Matching Grants for the Supplemental Nutrition Assistant Program ? ALN #10.561, Eligibility Compliance Requirement impacted ? Eligibility Condition: Social Services did not verify the social security number for a household member in one out of twenty five applications selected for testing which were used to determine eligibility and benefit levels. Criteria: Under the requirements in the Uniform Guidance, social security numbers for all household members are required to be verified when applying for SNAP benefits. Cause: Social Services typically verifies all social security numbers for all household members included in the application for benefits, however, one household member was overlooked during the verification process. Effect: The lack of proper social security number verification could result in improper use of on an ineligible individual. Questioned Costs: None Perspective Information: One individual was not verified on one application out of twenty-five household applications selected. Repeat Finding: No Recommendation: Management should implement a procedure to ensure that social security numbers for all household members are properly verified. Corrective Action: Social Services will put into place a procedure to ensure that all social security numbers are verified during the eligibility determination process. If the Federal Audit Clearinghouse has questions regarding this plan, please call Lisa Rayne, Finance Director at (540) 382-6960 for finding 2022-001 and Kelly Edmonson, Social Services Director at (540) 382-6990 for finding 2022-002. Sincerely yours, Lisa Rayne Finance Director Kelly Edmonson Social Services Director

View Audit 30614

Finding 29602 (2022-003)

Material Weakness 2022

Lakewood Resource & Referral Center-D/b/a/ Center for Health Education

NJ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN SEPTEMBER 26, 2023 Health Resources and Services Administration Lakewood Resource and Referral Center, Inc. D/B/A Center for Health Education, Medicine and Dentistry respectfully submits the following corrective action plan for the year ended December 31, 2022. _____________...

CORRECTIVE ACTION PLAN SEPTEMBER 26, 2023 Health Resources and Services Administration Lakewood Resource and Referral Center, Inc. D/B/A Center for Health Education, Medicine and Dentistry respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT FINDINGS Finding 2022-001 ? Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Center ensure that all accounting records are analyzed and reconciled on a monthly basis. We also recommend that necessary procedures be enhanced whereby an employee of the Center consistently reviews and follows up on receivables and adjusts the reserves for those receivables appropriately. This will help accurately reflect the cash realizable value of receivables. This will provide the Center with a stronger accounting of patient services receivable with which to better manage cash collections. We also recommend that the Center perform the patient services revenue reconciliation by payor source on a monthly basis. This would help the Center determine whether patient services revenue is being properly recorded by payor source. Action Taken The Center concurs with the recommendation and will ensure that all accounting records are analyzed and reconciled on a monthly basis. The Center will also place an employee in charge of reviewing and following up on receivables and adjusting receivables appropriately as needed. In addition, the Center will also perform the patient services revenue reconciliation by payor source on a monthly basis. The Center is in the process of migrating their current General Ledger to Sage Intacct, a more robust accounting package that will make recording and reconciling on a monthly basis much more seamless. This finding will be corrected by December 31, 2023. Finding 2022-002 ? Allowable Costs MATERIAL WEAKNESS See Item 2022-003 below for recommendation and corrective action taken. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Grants for Capital Development in Health Centers (Assistance Listing Number 93.526); COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises (Assistance Listing Number 93.391), Federal Communications Commission, COVID-19 - COVID-19 Telehealth Program (Assistance Listing Number 32.006), U.S. Department of Homeland Security, COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Assistance Listing Number 97.036) Finding 2022-03 ? Allowable Costs MATERIAL WEAKNESS Recommendation We recommend that the Center implement strong internal purchasing controls policies and procedures. An effective purchasing process can help prevent theft, fraud or irregular spending since it requires documenting all business transactions. Furthermore, we recommend the Center document the general ledger account distributions and funding sources on either the purchase request or invoice. This will ensure that expenditures are being coded and charged to the proper accounts/sources of funding. The Center should revise its chart of accounts to segregate expenses by funding source. In addition, accounting procedures will need to be implemented to separate expenses by funding source at the time of the posting to the general ledger. Once implemented, revenue and expense reports by grant/contract may be generated covering the periods required to be reported to the funding agency. This will improve the Center's accountability for grant/contract funds and ease the preparation of the required expenditure reports. Lastly, we recommend that all contracts and grants have a separate general ledger account for their respective revenues and receivables. This will allow the Center to easily monitor the status of each grant or contract service provided and properly manage its receivables. Action Taken The Center concurs with the recommendations and has already implemented steps to correct moving forward. In early 2023, the Center implemented new purchasing policies and procedures to ensure additional documentation and approval processes. Additionally, the Center purchased a new Accounts Payable software that codes general ledger accounts to each payable/invoice. This will allow for a more accurate reporting process. And finally, the Center is in the process of migrating their current General Ledger to Sage Intacct, a more robust accounting package that will make reporting and tracking of grants, contracts and funding sources much more seamless. This finding will be corrected by December 31, 2023. If the Health Resources and Services Administration has questions regarding this plan, please call Scott Jackson, Chief Financial Officer at (732) 364-2144 x6138. Sincerely yours, Scott Jackson, CFO

View Audit 25205

Finding 29590 (2022-003)

Significant Deficiency 2022

Washington Adventist University

MD

Reporting Internal Control / Segregation of Duties § 200.328 § 200.329

Supporting Data will be retrieved and documented for FY 2021. Furthermore, all future reports will require detail list of all numbers associated with the report will be filed or stored for future possible inquiries from official or responsible parties

View Audit 25383

Finding 29574 (2022-001)

None 2022

Washington Adventist University

MD

Student Financial Aid Eligibility Reporting

Upon review, this error occurred during the semester that the university experienced a cyber-attack whose impact resulted in "breaking" portions of the National Student Clearing House reporting "link". As a result, though these students were accurately entered by WAU as graduates- this info was not ...

Upon review, this error occurred during the semester that the university experienced a cyber-attack whose impact resulted in "breaking" portions of the National Student Clearing House reporting "link". As a result, though these students were accurately entered by WAU as graduates- this info was not transmitted to NSCH. As a result, the default NSLDS "withdrawal" status was posted.

View Audit 25383

Finding 29505 (2022-001)

None 2022

Children's Hospital and Health System, Inc. and Affiliates

WI

Reporting

June 23, 2023 The Children?s Hospital and Health System, Inc. (the ?Organization?) staff maintain strong controls and follow all State and Federal award requirements for expenditure reporting relating to grants. The finding noted in this report specifically calls out the Provider Relief Funding (P...

June 23, 2023 The Children?s Hospital and Health System, Inc. (the ?Organization?) staff maintain strong controls and follow all State and Federal award requirements for expenditure reporting relating to grants. The finding noted in this report specifically calls out the Provider Relief Funding (PRF) program which as of the issuance date of this report has now ended. HRSA guidelines issued for this program did not follow their normal protocols. Rather than annual updates, PRF notified awardees of their changes/clarifications via their web portal using FAQs and issued multiple versions of reporting instructions over several months. One set of instructions was issued two weeks before the 03/31/23 filing due date. Once reports were filed in the HRSA portal, awardees could not go back and correct/modify their submissions, regardless of an audit finding. At this time, the related corrective action plan has been completed. A request was made to HRSA to open their reporting portal to amend the CMG and CHS PRF 4 reports after disclosing in writing the reason for the request. This was rejected due to having no impact to the payments made to the Health System. As stated by the audit firm, payments were based on lost revenue calculations in the PRF 4 reporting period and not expenses. A reconsideration request was also made to HRSA and again was rejected on 06/20/2023. HRSA stated to keep all supporting workpapers for the PRF for three years which the Organization plans to do.

View Audit 25165

Finding 29498 (2022-001)

Significant Deficiency 2022

Mattituck-Cutchogue Union Free School District

NY

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.430

Finding 2022-001: Time and effort reporting Department of Education Passed through the New York State Department of Education 84.027, 84.173 Special Education Cluster Condition/Criteria: Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately refl...

Finding 2022-001: Time and effort reporting Department of Education Passed through the New York State Department of Education 84.027, 84.173 Special Education Cluster Condition/Criteria: Under 2 CFR 200.430, Uniform Guidance requires that payroll systems must be based on records that accurately reflect the work performed and are supported by a system of internal controls that provides reasonable assurances that charges are accurate; allowable and reasonable; and properly allocated. Although the District does have a process to track time and effort within the grants, the District did not have proper reporting performed during the school year for teachers that were tested under the grant. Their internal controls failed to detect the lack of reporting performed. Context: A sample of 2 out of 11 employees were haphazardly selected for testing. This was not a statistically valid sample. Cause. The District does not currently have records that support time and effort for teachers under the grant. Effect? The District is not in compliance with time and effort reporting. Recommendation: We recommend the District examine the control procedures in place related to this area and ensure they are designed sufficiently for the District to meet the requirement of 2 CFR 200.430 under Uniform Guidance. Action Taken: Starting September 2022, any staff member who is either fully or partially compensated from a grant has signed a monthly statement noting the hours worked, percentage of his or her FTE funded, and the grant source. This statement is also signed by his or her supervisor.

View Audit 24478

Finding 29497 (2022-001)

Significant Deficiency 2022

Cdc Small Business Finance

CA

Allowable Costs / Cost Principles Cash Management Reporting § 200.430

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SB...

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SBA had likely overpaid CDC for multiple years for expenses related to personnel hours spent. After review, all relevant personnel were advised and instructed to comply with revised timekeeping practices to address the issue going forward. Additional processes/controls were also established to mitigate future occurrences. CDC's management notified the SBA of the matter and repaid the estimated amount of overpayment on April 17, 2023. Name of Contact Person: Natalie Gunn, Chief Financial Officer Phone: 703-647-2360 Email: ngunn@capitalimpact.org

View Audit 25407

Finding 29496 (2022-001)

Significant Deficiency 2022

MacOn County Samaritan Memorial Hospital

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has report...

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has reported Covid-19 expenses to cover the Period 4 funding received. Management has additionally identified additional Covid-19 expenses that were not included with the Period 4 submission that they believe would offset the issue identified above. Action taken in response to finding: The Hospital will ensure that controls are put into place to ensure lost revenue reporting is completed in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Carli Taylor, CFO. Planned completion date for corrective action plan: October 1, 2023.

View Audit 24427

Finding 29479 (2022-002)

Material Weakness 2022

School District of Glenwood City

WI

Reporting Material Weakness

Finding Number: 2022-002 Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: We have determined we cannot afford to hire additional staff that is required to proper...

Finding Number: 2022-002 Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: We have determined we cannot afford to hire additional staff that is required to properly prepare financial statements, disclosures, supplemental information, schedule of expenditures of federal awards and schedule of state financial assistance per generally accepted accounting principles in the United States of America. We feel that it makes more sense to work closely with our auditors to meet that criteria. Name of Responsible Person: Ron Johnson, District Accountant Projected Implementation Date: Estimated, June 2023

View Audit 24476

Finding 29478 (2022-001)

Material Weakness 2022

School District of Glenwood City

WI

Internal Control / Segregation of Duties Material Weakness Reporting

Finding Number: 2022-001 Lack of Segregation of Duties Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: We are always working towards separating the tasks in order to maintain proper segregation of duties the best we can with the amount of staf...

Finding Number: 2022-001 Lack of Segregation of Duties Fiscal Year: 2022 District?s Response: We concur. Views of Responsible Officials and Corrective Action: We are always working towards separating the tasks in order to maintain proper segregation of duties the best we can with the amount of staff that we currently have. We have determined that the costs outweigh the benefit of hiring additional staff. Name of Responsible Person: Ron Johnson, District Accountant Projected Implementation Date: Estimated, June 2023

View Audit 24476

Finding 29475 (2022-003)

None 2022

603 Legal Aid

NH

Reporting Internal Control / Segregation of Duties

2022-003 Planned Corrective Action: Management has just recently begun the creation of both individual grant calendars as well as a shared master grants calendar. These are Outlook based and shared with project staff responsible for submitting the various reports. A new protocol is being developed w...

2022-003 Planned Corrective Action: Management has just recently begun the creation of both individual grant calendars as well as a shared master grants calendar. These are Outlook based and shared with project staff responsible for submitting the various reports. A new protocol is being developed which requires the responsible employee for each reporting deadline to add those dates to their personal calendars and to either update the shared Outlook calendar with submission dates or notify the organizational Grants Manager (currently the staff accountant) when each report is submitted. The Grants Manager will be responsible for oversite of grant reporting deadlines. Responsible Person: Angelique Leis Date of Completion: July 27, 2023

View Audit 24426

Finding 29466 (2022-001)

Significant Deficiency 2022

Kuspuk School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants....

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants. This was one of those circumstances. However, we will work to cross-train our staff to ensure that reports will be filed timely in the event that our primary grant managers are unavailable at the different school sites. We understand the need for a back-up plan when these situations arise. Proposed Completion Date: January 31, 2023

View Audit 24132

Finding 29456 (2022-002)

Material Weakness 2022

Northpoint Bible College

MA

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

Corrective Action Plan: 1. Create a comprehensive timeline (from engagement letter to distribution of final audit) for the auditing process that drives all departments associated with the auditing procedure. 2. Yearly review of auditing timeline with the current auditor for the purpose of making adj...

Corrective Action Plan: 1. Create a comprehensive timeline (from engagement letter to distribution of final audit) for the auditing process that drives all departments associated with the auditing procedure. 2. Yearly review of auditing timeline with the current auditor for the purpose of making adjustments. Anticipated Completion Date: 1. November 1, 2023 (rough draft is already completed) 2. 30-45 days prior to signing of engagement letter

View Audit 29802

Finding 29427 (2022-005)

Material Weakness 2022

Corbett School District

OR

Internal Control / Segregation of Duties Cash Management Material Weakness

5. Deficiency 2022-005 ? Material Weakness ? Evidence of Review Needed a. A material weakness in controls over compliance was identified for controls over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over reporting were found not to be ...

5. Deficiency 2022-005 ? Material Weakness ? Evidence of Review Needed a. A material weakness in controls over compliance was identified for controls over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over reporting were found not to be implemented. The District should develop and implement policies and procedures to ensure that all monthly reimbursement reports are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District will implement internal controls to address the need for additional oversight of monthly meal reimbursement reports. c. Timeframe: August 2023

View Audit 29049

Finding 29424 (2022-002)

None 2022

Brookwood School District 167

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.516

Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was un...

Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. Plan: The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Mr. Kevin Slattery, C.S.B.O. Business Manager

View Audit 30095 Questioned Costs: $1

Finding 29365 (2022-002)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.508

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Man...

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of the grants in their portfolio, which is the basis for the creation of the SEFA. Additionally, audit procedures are being put in place to ensure that the SEFA is created and reviewed, at minimum, on a semi-annual basis. Contact person responsible for corrective action: Angela Smith, Accounting Manager Anticipated Completion Date: 06/30/2023

View Audit 24868

Corrective Action Plans

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