Corrective Action Plans

Finding 50135 (2022-001)

Material Weakness 2022

GA

Questioned Costs Reporting

Candler County Hospital Authority respectfully submits the following corrective action plan for the year ended 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 numbers assigned in ...

Candler County Hospital Authority respectfully submits the following corrective action plan for the year ended 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 numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 COVID-19 Provider Relief Fund (PRF) ? Period 4 Recommendation: ? We recommend the Authority design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guidelines. ? Action Taken: Management agrees with this finding as stated and the additional actions that will be taken by the Authority. Management will design controls to establish an adequate review process to ensure consistent and accurate calculations and reconciliations in accordance with HHS guidelines. Management will contact HRSA and use either unreimbursed expenses or lost revenues to offset the duplicate expense issue.

View Audit 43642 Questioned Costs: $1

Finding 50121 (2022-001)

None 2022

Community Development Support Association, Inc.

OK

Reporting

Because the responsibility for the lateness of the audit lies solely with the auditor, CDSA is not able to provide a corrective action within our own operations. CDSA provided all the material necessary to complete the audit with time to spare. The CDSA board of directors is currently considering w...

Because the responsibility for the lateness of the audit lies solely with the auditor, CDSA is not able to provide a corrective action within our own operations. CDSA provided all the material necessary to complete the audit with time to spare. The CDSA board of directors is currently considering whether or not to remain with the audit firm as a result of this noncompliance with uniform guidance requirements.

View Audit 43635

Finding 50114 (2022-002)

Material Weakness 2022

Harvest Regional Food Bank, Inc.

AR

Special Tests & Provisions Material Weakness Reporting

Finding 2022-002 Harvest Regional Food Bank, Inc. agrees with Finding 2022-002. Corrective Action Plan: All USDA/CSFP food received and entered into the SMF QuickBooks system by the Operations Manager will be verified by a secondary employee. All USDA/CSFP food distributed and invoiced in the SMF Q...

Finding 2022-002 Harvest Regional Food Bank, Inc. agrees with Finding 2022-002. Corrective Action Plan: All USDA/CSFP food received and entered into the SMF QuickBooks system by the Operations Manager will be verified by a secondary employee. All USDA/CSFP food distributed and invoiced in the SMF QuickBooks system by the Operations Manager will be verified by a secondary employee. All USDA/CSFP food receipt submissions to Arkansas Department of Human Services (DHS) will be verified by a Harvest employee to ensure Arkansas DHS files are updated with Harvest USDA/CSFP receipts. Any discrepancies will be discussed and corrected as necessary. Harvest will perform an inventory count quarterly and adjust inventory amounts as needed in the SMF QuickBooks system. Management Contact: Camille Wrinkle Phone Number: 870-774-1398 Completion by Date: 8/31/2023

View Audit 43634

Finding 50107 (2022-007)

Material Weakness 2022

North Judson -- San Pierre School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-007 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U200013...

FINDING 2022-007 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. The amounts reported as expended on the second report did not agree to the underlying expenditure records of the School Corporation. Per discussion with the Treasurer, the amounts reported on the second report were the appropriated amounts, not the actual amounts expended during the period. Therefore, the amounts on the report were overstated by approximately 25% for ESSER I and 280% for ESSER II compared to the correct amounts on the School Corporation?s records. Additionally, for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: The NJ-SP School Corporation will implement effective internal controls to oversee that the federal grant information prepared and submitted is accurate and reviewed. This will be done in order to detect and correct errors that may be entered prior to submission. This will be done by having an employee prepare the Annual Data Report information while another employee reviews and approves the information before submitting. These controls will be implemented by July 1, 2023. Responsible Party and Timeline for Completion: Dalton C. Tunis ? Corporation Business Manager/Treasurer Anticipated Completion Date: July 1, 2023

View Audit 43779

Finding 50093 (2022-003)

Material Weakness 2022

North Daviess Community Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-003 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-003 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer and that the report was submitted timely. Context: The Annual Data Report for the period of October 1, 2020 to June 30, 2021 was due to the Indiana Department of Education (IDOE) by May 13, 2022. The School Corporation submitted the report on May 16, 2022. In addition, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. Dr. Barry Stone, Director of Curriculum will prepare the Annual Data Report in a timely matter and the reports will be reviewed by Mrs. Berry, Superintendent and then signed off before submitting the report. Responsible party and timeline for completion: Federal regulation requires name and title of person overseeing corrective action plan and anticipated completion date. Dr. Barry Stone, Director of Curriculum will compile the report and Mrs. Berry, Superintendent will approve and sign off when the report is due.

View Audit 43321

Finding 50084 (2022-002)

Material Weakness 2022

North Vermillion Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2020-002 Contact Person Responsible for Corrective Action: Shelly Harrison, Corporation Treasurer Contact Phone Number: 765-492-5102 Views of Responsible Official: We concur to the findings; however, while completing the ESSER Reports, some formatting errors of the provided spreadsheet cr...

FINDING 2020-002 Contact Person Responsible for Corrective Action: Shelly Harrison, Corporation Treasurer Contact Phone Number: 765-492-5102 Views of Responsible Official: We concur to the findings; however, while completing the ESSER Reports, some formatting errors of the provided spreadsheet created some questions by the North Vermillion officials prompting a clarification email to the DOE. Since the formatting errors were not addressed and all completed boxes on the North Vermillion ESSER Report spreadsheet turned green (indicating the correct amounts on the spreadsheet), the North Vermillion officials felt the ESSER report submitted was correct. Description of Corrective Action Plan: To correct the internal control issue, the Superintendent and Corporation Treasurer will work independently as well as collaboratively on the ESSER Reports. Prior to submitting any future report, the corporation officials will document their work by signing off and dating the report prior to submission to the DOE. To rectify the incorrect dollar amount on the Yearly ESSER Report Spreadsheet, the corporation treasurer and superintendent will work collaboratively to correct the amounts on either the ESSER I Year End Report and the ESSER II Year 2 and/or Year End Report. Anticipated Completion Date: Both the Internal Control and ESSER I corrective actions have been corrected, with the ESSER I Final Expenditure Report being completed and signed off on. The ESSER II corrective actions will be completed on the upcoming ESSER III Year End Report when that report is due.

View Audit 43320

Finding 50076 (2022-003)

Material Weakness 2022

Metropolitan School District of Shakamak

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer. Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer wil...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer. Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will begin reviewing all annual data reports completed by the Superintendent, prior to submission of the reports, to verify that all expenditures are reported in the correct reporting period. Anticipated Completion Date: Immediate review will begin of all annual data reports.

View Audit 43315

Finding 50072 (2022-005)

Significant Deficiency 2022

Frontier School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High Sch...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High School ECA Treasurer review and approve all financial data collection reports for grants prior to submission. Anticipated Completion Date: Immediately

View Audit 43314

Finding 50065 (2022-004)

Material Weakness 2022

Frontier School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Rhonda Morgan, FSD Contact Phone Number: 765-240-2386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Frontier School Corporation will have the Elementary and Jr/Sr High Kitchen ...

Finding 2022-004 Contact Person Responsible for Corrective Action: Rhonda Morgan, FSD Contact Phone Number: 765-240-2386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Frontier School Corporation will have the Elementary and Jr/Sr High Kitchen Managers pull the monthly reports from eTrition for breakfast and lunch meals served for their respective schools. A blank Monthly Worksheet will be provided to each Kitchen Manager to be filled out using the data report from eTrition, the foodservice software. The reports and worksheets from each school will be given to the Food Service Director. The FSD will have independently prepared a complete report using data pulled from eTrition including both schools. The FSD will then compare the elementary Kitchen Manager?s report with the Master Report. The FSD will then compare the Jr/Sr High Kitchen Manager?s report with the Master Report. The Master Report will then be presented to each Kitchen Manager for their approval after checking to see that the data matches, initialing and dating the Master Report. The Food Service Director will then submit the Monthly Claims Report to CNPweb. The Corporation Treasurer will also have access to all data collected to ensure proper reportig. All data and internal checks will be filed in the Food Service Director?s office.. Anticipated Completion Date: The CAP will be in place by March 24, 2023 in preparation for the Monthly Claim of March 2023 to be the first month these internal controls will be implemented.

View Audit 43314

Finding 50062 (2022-007)

Significant Deficiency 2022

State of North Carolina

NC

Student Financial Aid Subrecipient Monitoring Reporting

Enrollment Status Reporting Errors Department Name: Western Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Dr. Tou Vang - (828) 448-3178 The Enrollment Reporting schedule in the College registrar?s office has been updated to ensure that reporting of student...

Enrollment Status Reporting Errors Department Name: Western Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Dr. Tou Vang - (828) 448-3178 The Enrollment Reporting schedule in the College registrar?s office has been updated to ensure that reporting of student enrollment information occurs every month. Enrollment Reports will be shared with the Financial Aid Office to confirm monthly updates in NSLDS. This procedure will ensure that the College submits all student status changes on a monthly basis. Corrective action was completed on: November 7, 2022.

View Audit 53638

Finding 50061 (2022-006)

Significant Deficiency 2022

State of North Carolina

NC

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Enrollment Status Reporting Errors Department Name: Lenoir Community College Contact Name / Telephone Number of Person Responsible for CAP: Shelia Wiggins, Director of Financial Aid - (252) 527-6223 To correct the enrollment status reporting issues, Lenoir Community College has implemented the foll...

Enrollment Status Reporting Errors Department Name: Lenoir Community College Contact Name / Telephone Number of Person Responsible for CAP: Shelia Wiggins, Director of Financial Aid - (252) 527-6223 To correct the enrollment status reporting issues, Lenoir Community College has implemented the following corrective actions: ? The Registrar's and Financial Aid Office will develop a process to ensure that information is reported to the NSLDS through the National Student Clearinghouse on time. ? The Registrar has been given access to the NSLDS to review enrollment information and status changes reported to NSLDS through the National Student Clearinghouse for the accuracy of records. ? The Registrar has received further training on the correct workflow for updating students' withdrawal statuses. ? The Registrar and Director of Financial Aid will work cohesively to ensure that the corrective actions are effective by pulling a sample of students' changes from NSLDS and reviewing them for accuracy. ? Steps will be taken to ensure continued training and education of the Registrar's and Financial Aid Offices staff on enrollment status reporting. The steps above will allow the College to monitor compliance as it relates to Enrollment Status reporting. Anticipated Completion Date: June 30, 2023.

View Audit 53638

Finding 50060 (2022-005)

Significant Deficiency 2022

State of North Carolina

NC

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Enrollment Status Reporting Errors Department Name: Central Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Richard Pucine - (704) 330-6247 On September 2, 2022, the College Registrar?s Office corrected the enrollment status for the three students identified...

Enrollment Status Reporting Errors Department Name: Central Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Richard Pucine - (704) 330-6247 On September 2, 2022, the College Registrar?s Office corrected the enrollment status for the three students identified during the audit with an incorrect status change. The College?s Senior Registrar is implementing an internal audit process in November to ensure all students with enrollment status changes are accurately reported to the National Student Loan Data System (NSLDS). Anticipated Completion Date: Corrective Action was partially completed on September 2, 2022. Full completion is expected in November 2022 with the implementation of the internal audit process.

View Audit 53638

Finding 50043 (2022-024)

Material Weakness 2022

State of Ohio

OH

Subrecipient Monitoring Reporting Material Weakness

Corrective Action Plan: Ohio EMA continues to work with the vendor (Civix/EMGrants) to modify the FFATA reporting functionality within the grant management system. Controls independent of the grant management system are in place and continue to be refined as new situations surrounding the FFATA proc...

Corrective Action Plan: Ohio EMA continues to work with the vendor (Civix/EMGrants) to modify the FFATA reporting functionality within the grant management system. Controls independent of the grant management system are in place and continue to be refined as new situations surrounding the FFATA process continue to present themselves. These controls include the monthly running of obligation reports out of the EMGrants system followed by the timely reporting of any applicable items in FSRS. Recipient-Sub-Recipient Grant Agreements have been revised to require applicants to supply us with executive compensation information required by FFATA. This information is also required in SAM.gov. However, we?ve discovered various flaws in the SAM.gov system that makes it unreliable. Lastly, we have implemented processes for documenting all known, and future unknown, flaws within the FFATA process. This will assist us with clearly showing in future audits what is and is not in our control with FFATA. It?s worth noting the majority of the timeliness errors found in the auditor?s sampling occurred prior to Ohio EMA?s implementation of its corrective action plan in SFY 2022. The items sampled after the corrective action plan implementation date did not return any timeliness errors. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Laura Adcock, Disaster Recovery Branch Chief, Ohio Department of Public Safety 2855 West Dublin Granville Road, Columbus, Ohio 43235 Phone: 614-230-7696, E-mail Address: ladcock@dps.ohio.gov

View Audit 52604

Finding 50039 (2022-001)

Material Weakness 2022

Baptist Health Care, Inc.

FL

Reporting § 200.303 § 200.329

Finding 2022-001 (L - Reporting) US Department of Homeland Security, Federal Emergency Management Agency, Assistance Listing 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of contact person: Rob Tonkinson, Vice President, Corporate Finance Corrective action: ...

Finding 2022-001 (L - Reporting) US Department of Homeland Security, Federal Emergency Management Agency, Assistance Listing 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of contact person: Rob Tonkinson, Vice President, Corporate Finance Corrective action: The Vice President, Corporate Finance will review and approve all quarterly and other required reports prior to submission. Proposed completion date: November 30, 2023

View Audit 51461

Finding 50020 (2022-001)

None 2022

Lancaster County First Steps to School Readiness Partnership

SC

Reporting

Lancaster County First Steps? management acknowledges its responsibility for meeting all state and federal reporting requirements. The agency has a comprehensive Fiscal Manual with policies that outline the responsibilities and steps to ensure compliance with all reporting requirements. Late submi...

Lancaster County First Steps? management acknowledges its responsibility for meeting all state and federal reporting requirements. The agency has a comprehensive Fiscal Manual with policies that outline the responsibilities and steps to ensure compliance with all reporting requirements. Late submission of the Federal Reports for the program year 2021-2022 were due to: ? Change in personnel and management resulting in significant transition. o Fiscal Coordinator Resigned in August of 2021 o Fiscal Manager Started in January of 2022 (did not receive access to Federal Financial Reporting System at that time) o Executive Director Resigned in June of 2022 o Fiscal Manager received access to Federal Financial Reporting System in July of 2022 o Program Director was promoted to Executive Director in FY23. The Local Partnership has committed to providing employees with a smoother transition when there is management turnover to ensure that all state and federal reports are completed and submitted in a timely manner.

View Audit 49720

Finding 50011 (2022-002)

Significant Deficiency 2022

Landmark College, INC

VT

Questioned Costs Reporting § 200.329

FINDING 2022-001: Timelv Financial Close As noted in Finding 2022-001, the cause of the delay in closing was primarily a lack of staff and the inability to recruit sufficient knowledgeable staff. Since that time all vacant positions in the Finance Department have been filled. Planned Corrective Acti...

FINDING 2022-001: Timelv Financial Close As noted in Finding 2022-001, the cause of the delay in closing was primarily a lack of staff and the inability to recruit sufficient knowledgeable staff. Since that time all vacant positions in the Finance Department have been filled. Planned Corrective Action: Landmark has analyzed its staffing level and determined that the current positions when fully staffed are sufficient to complete the financial closing in a timely manner. However, Landmark will continue to monitor its staffing and adjust as deemed necessary. FINDING 2022-002: Accurate Quarterly Reporting All HEERF quarterly reports were filed in a timely manner and in accordance with the guidance available at the time. As soon as Landmark became aware of the updated guidance, amendments were prepared. Planned Corrective Action: Landmark has amended and filed all HEERF reports as necessary to comply with current guidance.

View Audit 48718

Finding 50009 (2022-001)

Material Weakness 2022

County of Contra Costa

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan For the Year Ended June 30, 2022 Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Numbers: 09CH010862-04-02 and 09HE000903-01-00 Category of Findin...

Corrective Action Plan For the Year Ended June 30, 2022 Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Numbers: 09CH010862-04-02 and 09HE000903-01-00 Category of Finding: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Instance of Noncompliance The Employment and Human Services Department will comply with Appendix A (I)(a) of 2 CFR Part 170 to report each obligating action greater than or equal to $30,000 in Federal funds for a subaward to a non-Federal entity no later than the end of the month following the month in which the obligation was made. When applicable, the Employment and Human Services Department will require that its subrecipient provide their executive total compensation. The Employment and Human Services Department will report the information per 2 CFR 170 Appendix A, and the grant award instructions. The Employment and Human Services Department?s fiscal management will work with fiscal staff to develop a FFATA tracking tool for designated fiscal staff to use to meet the reporting requirement of Head Start. EHSD designated fiscal staff will be trained on the tracking tool and reporting requirement for completeness, accuracy and timeliness in accordance with 2 CFR 170 Appendix A, and the grant award instructions. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Emilia Gabriele, Chief Deputy Director Contra Costa County Employment and Human Services Department Erik Brown, Chief Financial Officer Contra Costa County Employment and Human Services Department

View Audit 48716

Finding 50008 (2022-005)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of average state per pupil expenditure statistics. Going forward the Academy will be handling this process solely in house. The Academy has created a detailed timeline for Federal and State reporting. This timeline will ensure that reports are completed in a timely manner and can be reviewed for accuracy and compliance.

View Audit 48315

Finding 50001 (2022-002)

Material Weakness 2022

Lincoln Marti Charter Schools, Inc.

FL

Reporting § 200.502 § 200.510

Lincoln Marti Charter Schools has taken immediate corrective action to ensure that all federal expenditures are reflected correctly in the Schedule of Expenditures of Federal Awards. Policies and procedures on grants and contract funding were reevaluated and the staff responsible for preparation of ...

Lincoln Marti Charter Schools has taken immediate corrective action to ensure that all federal expenditures are reflected correctly in the Schedule of Expenditures of Federal Awards. Policies and procedures on grants and contract funding were reevaluated and the staff responsible for preparation of the schedule have received additional instruction on how to accurately prepare and finalize the schedule. Additionally, there will be segregation of duties between the preparer and reviewer of the Schedule of Expenditures of Federal Awards.

View Audit 43615

Finding 49997 (2022-001)

Significant Deficiency 2022

Excela Health and Subsidiaries

PA

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care...

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care for all quarters presented. The adjustments needed within the PRF report to correct the errors decreased year over year lost revenues from $44,218,904 to $43,347,174 on total distributions of PRF funding of $19,837,251. Corrective Action Plan: Corrective Action Planned: Management has updated its policies and procedures and anticipates updating this information with its Period 4 reporting. The Period 4 reporting portal opens January 1, 2023 and closes on March 31, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Allison Lutz, Vice President, Finance & Business Intelligence, 724-832-4016, alutz@excelahealth.org Anticipated Completion Date: Will be corrected by Reporting Period 4?s submission due date of March 31, 2023.

View Audit 43607

Finding 49983 (2022-003)

Significant Deficiency 2022

Town of Dayton, Virginia

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia 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. 1909 Financial Drive Harrisonburg, Virgin...

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia 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. 1909 Financial Drive Harrisonburg, Virginia, 2280I Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discusse d 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 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. A proper segregation of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Criteria: Not applicable. Cause: A proper segregat ion of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Effect: The control environment is vulnerable. Recommendation: Steps should continue to be taken to eliminate perfonnance of conflicting duties where possible or to implement effective compensating controls. Corrective Action: While the Town of Dayton operates with a very small staff, management continues to implement policies, practices and procedures to eliminate conflicting duties when possible. Management understands the concern expressed with this finding and is working to correct these issues. 2022-002: Audit Adjustments (Material Weakness) Condition: Audit procedures resulted in material audit adjustments to the financial statements. Criteria: Not applicable. Cause: Year end accrual entries were not appropriately reflected in the trial balance. Effect: Financial information would be incorrect without adjustment. Recommendation: We recommend that the Town create monthly and annual checklists for accrual entries. Corrective Action: Staff will continue to be trained as to eliminate as many audit adjustments as possible for FY23. The Town underwent transitions in key personnel positions. Employees will continue to be trained and more prepared for the FY23 audit. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-003 : Coronavirus State and Local Fiscal Recovery Funds -AL# 21.027, Policies Condition: During the current audit, we noted that there were no written procurement policies specific to federal awards cost principle requirements under Uniform Grant Guidance. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, subparts D and E. Cause: Required policies are not present. Effect: Lack of policies could create noncompliance with regulations as stated requirements may not be followed. Questioned Cost Amount: N/A Perspective Information: Impacts all federal award programs. Repeat Finding: N/A Recommendation: We recommend that procurement policies and financial policies are developed to meet federal standards. Corrective Action: A Federal Procurement Policy will be implemented prior to the end of FY23. If the Federal Audit Clearinghouse has questions regarding this plan, please call Susan Smith, Treasurer, at (540)879-2241. Sincerely yours, Susan Smith, Treasurer

View Audit 50148

Finding 49979 (2022-001)

Significant Deficiency 2022

Millersburg Area School District

PA

Subrecipient Monitoring Cash Management Reporting

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Millersburg Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency ...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Millersburg Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency in Internal Control and Compliance Finding: Finding 2022-001 ? Cash Management and Reporting Condition: The District incorrectly filed its June 2021 quarterly report which in turn resulted in PDE halting payments and placing grant #013-210254 in dormant status. The District did not file any further quarterly returns in a timely manner within the 10-day requirement or the final expenditure report in a timely manner within the 30-day requirement. The District did not file the final expenditure report for grant #013-220254 in a timely manner within the 30-day requirement. The District did not file the final expenditure report for grant #200-200254 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #223-210254 and #225-210254 in a timely manner within the 10-day requirement. Views of Responsible Officials: The District will review and establish procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. Planned Corrective Action: A new federal programs coordinator has been hired and the district has consulted with an experienced federal programs coordinator to train that individual. Procedures are now in place to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project. All existing compliance issues related to filing deadlines are being addressed and corrected. Person Responsible for Corrective Action Plan: Mr. Michael A. Lyter, Federal Programs Coordinator Anticipated Completion Date: June 30, 2023 Sincerely, Eric S. Petery, Business Manager

View Audit 50146

Finding 49973 (2022-002)

Material Weakness 2022

Snohomish School District No. 201

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

See Corrective Action Plan for chart/table.

View Audit 49702

Finding 49971 (2022-004)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-004: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before...

Finding 2022-004: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before expenditures are made or any reporting is completed. Internal staff will also review work papers in detail to double check data integrity to ensure reporting is accurate. We will work with our CPA firm or other appropriate consultant if we have any questions surrounding expenses chosen. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452

Finding 49970 (2022-003)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Allowable Costs / Cost Principles Eligibility Period of Performance

Finding 2022-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before...

Finding 2022-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before expenditures are made or any reporting is completed. Internal staff will also review work papers in detail to double check data integrity to ensure reporting is accurate. We will work with our CPA firm or other appropriate consultant if we have any questions surrounding expenses chosen. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452

Corrective Action Plans

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