Corrective Action Plans

Finding 49759 (2022-002)

Significant Deficiency 2022

The Housing and Redevelopment Commission of the City of Aberdeen, Sd

SD

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Indivi...

Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Individuals: Jody Zueger, Executive Director Corrective Action Plan: Based on significant turnover in the accounting and finance departments, the staff were not aware of the deadline for submission. The Commission will develop a tracking system to ensure that deadlines are known and can be met in the future. Anticipated Completion Date: 5/31/2023

View Audit 52561

Finding 49750 (2022-010)

Significant Deficiency 2022

Delaware State University

DE

Questioned Costs Reporting Significant Deficiency § 200.303

2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policie...

2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Delaware State University?s Office of Business and Finance will create and upload the quarterly CARES HBCU and Institutional reports by the 10th day after the end of each calendar quarter. The Office of Student Accounts will create and upload the quarterly CARES Student Portion reports by the 10th day after the end of each calendar quarter. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Sasha N. Lee & Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: March 2023

View Audit 49440

Finding 49741 (2022-006)

Significant Deficiency 2022

Delaware State University

DE

Questioned Costs Student Financial Aid Reporting

2022-006 Student Financial Assistance Cluster ? CFDA Nos. 84.063 and 84.268 ? Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the Univ...

2022-006 Student Financial Assistance Cluster ? CFDA Nos. 84.063 and 84.268 ? Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar?s Office will update policies, procedures and reporting practices to ensure timely submission to both the National Student Clearinghouse and the National Student Loan Database. Name(s) of the contact person(s) responsible for corrective action: Registrar, Jackie K. Brockington, Jr. Planned completion date for corrective action plan: July 2023

View Audit 49440

Finding 49732 (2022-005)

Significant Deficiency 2022

Fillmore County

MN

Questioned Costs Reporting Significant Deficiency

REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205...

REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MNADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: The County should implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has started the process to hire an account technician to manage the grants and will implement a process to ensure that reviews over reporting criteria are documented. Name of the contact person responsible for corrective action plan: Jessica Erickson, Public Health Director of Nursing Planned completion date for corrective action plan: December 31, 2023

View Audit 47128

Finding 49730 (2022-013)

Material Weakness 2022

Pinecrest Academy of Northern Nevada

NV

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

Finding Number: 2022-013 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-013 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 43510

Finding 49720 (2022-003)

Significant Deficiency 2022

West Baton Rouge Parish School Board

LA

Questioned Costs Subrecipient Monitoring Reporting

View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.

View Audit 43835

Finding 49711 (2022-004)

Significant Deficiency 2022

Loup City Airport Authority

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

We recommend that the Authority review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered nece...

We recommend that the Authority review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Management's Response The Authority relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The Authority reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 43104

Finding 49702 (2022-002)

Significant Deficiency 2022

Philadelphia Corporation for Aging

PA

Reporting Significant Deficiency Questioned Costs § 200.512

Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result...

Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our newly promoted accounting manager (Effective January 2023) will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual.

View Audit 43191

Finding 49701 (2022-003)

Significant Deficiency 2022

City of Stevens Point

WI

Reporting

Corrective Action Planned: While it is not currently feasible to add additional staff at this time, the City works to ensure compliance with all requirements and deadlines utilizing existing staff members. The late report submittal was reported to the State of Wisconsin prior to the report deadline...

Corrective Action Planned: While it is not currently feasible to add additional staff at this time, the City works to ensure compliance with all requirements and deadlines utilizing existing staff members. The late report submittal was reported to the State of Wisconsin prior to the report deadline, and the City?s proposed timeline was approved. The City will review upcoming reporting deadlines and provide status updates as these processes near their due dates to ensure that they are submitted on time. Name(s) of Contact Person(s) Responsible for Corrective Action: Corey Ladick, Comptroller-Treasurer and Matthew Adams, Senior Accountant. Anticipated Completion Date: The City will monitor new and existing agreements in order to submit required filings by their due dates. The reporting requirements will be consistently monitored and revisited on October 1, 2024 and each year after to ensure that reporting requirements are being submitted on time.

View Audit 43098

Finding 49700 (2022-001)

None 2022

Parkway Commons Housing Development Fund Company, Inc. - Resch Commons

NY

Cash Management HUD Housing Programs Reporting

Management concurs with the finding. The Project will ensure the surplus calculation is completed timely and the required deposit to the residual receipts reserve made by February 28th, the 60 day requirement, if necessary. We will implement this procedure in 2023.

View Audit 42278

Finding 49679 (2022-008)

None 2022

Pillar College and Subsidiaries

NJ

Questioned Costs Reporting § 200.329

Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: Corrected quarterly reports will be completed and the practice will be maintained for any future funding received. Person Responsible for Corrective Action Plan: Cindy L. Weaver, Interim CFO/Director of Finance An...

Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: Corrected quarterly reports will be completed and the practice will be maintained for any future funding received. Person Responsible for Corrective Action Plan: Cindy L. Weaver, Interim CFO/Director of Finance Anticipated Date of Completion: July 25, 2023

View Audit 46355

Finding 49673 (2022-001)

Significant Deficiency 2022

Northside Center for Child Development, Inc. & Day School

NY

Questioned Costs Reporting

Management will create a policy that all parties involved in preparing, reviewing and submitting the required report to Health Resources and Services Administration will have reviewed the report in conjunction with the Health Resources and Services Administration Provider Relief Fund Reporting Porta...

Management will create a policy that all parties involved in preparing, reviewing and submitting the required report to Health Resources and Services Administration will have reviewed the report in conjunction with the Health Resources and Services Administration Provider Relief Fund Reporting Portal User Guide to ensure all requirements listed are met.

View Audit 44371

Finding 49647 (2022-003)

Material Weakness 2022

Michigan State University

MI

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

Finding Number: 2022-003 Condition: The University used incorrect or incomplete data in the return of Title IV calculations. Planned Corrective Action: The new financial aid management database made incorrect R2T4 calculations and prevented manual adjustments to the calculations. The calculations ar...

Finding Number: 2022-003 Condition: The University used incorrect or incomplete data in the return of Title IV calculations. Planned Corrective Action: The new financial aid management database made incorrect R2T4 calculations and prevented manual adjustments to the calculations. The calculations are now done externally to the system and fixes and workarounds have been implemented to allow for the correct processing of R2T4 calculations. As of the Fall 2022 semester R2T4 calculations were being performed in the required timeframe. University personnel were not aware there was a shorter deadline (30 days versus 45 days) to return funds if the student had not begun attendance. Therefore, effective March 15, 2023, funds were being returned within 30 days for students for whom there is no confirmed attendance. Beginning with the fall 2022 semester, the Registrar?s Office has initiated procedures to confirm attendance/academic activity for courses that are dropped. This allows the University to identify whether adjustments need to be made to Pell grants before an R2T4 calculation is performed, and to determine if an R2T4 calculation is required or if all aid is to be returned for non-attendance. The withdrawal process itself has been modified to more clearly identify the withdrawal date. Contact person responsible for corrective action: Matthew Lyth, Financial Aid Officer Anticipated Completion Date: Completed March 15, 2023

View Audit 42191 Questioned Costs: $1

Finding 49646 (2022-001)

Material Weakness 2022

Michigan State University

MI

Student Financial Aid Material Weakness Reporting

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The University implemented a new administrative database for student academic records. The provided tool for ex...

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The University implemented a new administrative database for student academic records. The provided tool for extracting enrollment data did not perform as expected and hampered the school?s ability to provide the required data to the National Student Clearinghouse. The Registrar?s Office resolved its data collection issues and is now submitting the data to NSLDS via the Clearinghouse on the required timeline. Contact person responsible for corrective action: Becky Keogh, Senior Associate Registrar Anticipated Completion Date: Completed November 15, 2022

View Audit 42191

Finding 49645 (2022-001)

None 2022

Clear Creek School District Re-1

CO

Questioned Costs Cash Management Reporting

The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal cont...

The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Action taken in response to finding: The District agrees with the recommendation and implemented additional controls with the new food service director beginning in December 2021. Name(s) of the contact person(s) responsible for corrective action: Hollie Harlan, Chief Financial Officer Planned completion date for corrective action plan: The District implemented controls beginning December 2021 and no further findings were reported.

View Audit 42512 Questioned Costs: $1

Finding 49644 (2022-001)

Significant Deficiency 2022

Johnson & Wales University

RI

Questioned Costs HUD Housing Programs Reporting

Compliance Finding: No. 2022-001 ? Higher Education Emergency Relief Fund (HEERF) Reporting Contact Person: Danielle Santamaria, Vice President of Finance Corrective Action Plan: The University amended and posted the corrected report for the quarter ending 12/31/21. While controls were in place to r...

Compliance Finding: No. 2022-001 ? Higher Education Emergency Relief Fund (HEERF) Reporting Contact Person: Danielle Santamaria, Vice President of Finance Corrective Action Plan: The University amended and posted the corrected report for the quarter ending 12/31/21. While controls were in place to regularly monitor and manage the changes to the rules and regulations promulgated by the DOE, there was a misunderstanding regarding presentation until the revised quarterly report template was made available. Completion Date: September 19, 2022

View Audit 42187

Finding 49611 (2022-001)

Significant Deficiency 2022

Lower Yukon School District

AK

School Nutrition Programs Reporting Cash Management

Name of Contact Person Susan Pougher spougher@lysd.org 907-591-2411 Corrective Action Plan Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Corrective Action Plan The Director of Food Service gathers site meal count sheets, and separates by site. The Food Servi...

Name of Contact Person Susan Pougher spougher@lysd.org 907-591-2411 Corrective Action Plan Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Corrective Action Plan The Director of Food Service gathers site meal count sheets, and separates by site. The Food Service Director will then perform a count for the month for each site. A second person will review the count sheets separated by site. The second person will prepare a count for the month for each site. The two separate monthly meal count sheets will be compared, and any count discrepancies will be identified and resolved. Once the two count sheets are in alignment, the period will be submitted to the state for reimbursement. Expected Completion Date June 30, 2023

View Audit 42433

Finding 49609 (2022-001)

Significant Deficiency 2022

Alaska Works Partnership, Inc.

AK

Questioned Costs Reporting Significant Deficiency

Name of Contact Person: Melody Austin, Chief Financial Officer 161 Klevin Street, Suite 207 Anchorage, AK 99508 (907)569-4733 maustin@alaskaworks.org Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan Alaska Works Partnership...

Name of Contact Person: Melody Austin, Chief Financial Officer 161 Klevin Street, Suite 207 Anchorage, AK 99508 (907)569-4733 maustin@alaskaworks.org Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan Alaska Works Partnership will ensure timely year end closing and weekly review of audit schedules and progress of audit team to ensure timely reporting and on time completion and audit and submission of AWP?s audit to State/Federal Audit Department. Other possible options: A. Start Audit earlier for FY 23 Audit Year B. Find another audit company to do Audit for FY 23 year Expected Completion Date Fiscal Year 2023

View Audit 42286

Finding 49601 (2022-002)

Material Weakness 2022

Rock County

WI

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 Program ALN: 93.498 Program Title: COVID-19 Provider Relief Funds Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Health and Human Services Repeat of Finding 2021-004 Condition Two of two reports selected for testing were not reviewed and appr...

Finding 2022-002 Program ALN: 93.498 Program Title: COVID-19 Provider Relief Funds Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Health and Human Services Repeat of Finding 2021-004 Condition Two of two reports selected for testing were not reviewed and approved by an independent person separate from the preparer prior to submission to HHS. In addition the County did not maintain supporting documentation to support the amounts reported. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The next report due will include documentation of review and approval by an independent person separate from the preparer. In addition, supporting documentation to support the amounts reported will be maintained. Name(s) of Contact Person(s) Responsible for Corrective Action: Rock Haven Nursing Home Director and Rock Haven Business Manager. Anticipated Completion Date: The corrective action will be completed at the time the next report is due.

View Audit 42483

Finding 49600 (2022-003)

Significant Deficiency 2022

Rock County

WI

Subrecipient Monitoring Reporting

Finding 2022-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Treasury Repeat of Finding 2021-007 Condition The County reported eight subrec...

Finding 2022-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Treasury Repeat of Finding 2021-007 Condition The County reported eight subrecipients within the 2022 Project and Expenditure report to U.S. Treasury which does not agree with the County?s non-subrecipient relationship determination and the zero subrecipient expenditures reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The next report due to SLFRF will be revised to indicate we have non subrecipient relationships. Name(s) of Contact Person(s) Responsible for Corrective Action: Sherry Oja, Rock County Finance Director. Anticipated Completion Date: The 2023 third quarter report due October 2023 will include the revision.

View Audit 42483

Finding 49598 (2022-007)

Material Weakness 2022

City of Donaldsonville

LA

Reporting

Management will properly create a schedule of all federal awards. Contact Person: Mayor Leroy Sullivan and Sandra Williams. Anticipated Completion Date: Monthly basis.

View Audit 42274

Finding 49594 (2022-005)

Material Weakness 2022

Taos Health Systems, Inc.

NM

Questioned Costs Cash Management HUD Housing Programs § 200.302 § 200.303

COVID-19 Provider Relief Fund ? AL No. 93.498 Recommendation: Our auditors recommended the Organization evaluate its financial reporting processes and controls to determine whether additional controls over the preparation of any Provider Relief Fund reports are needed to ensure the reports are prep...

COVID-19 Provider Relief Fund ? AL No. 93.498 Recommendation: Our auditors recommended the Organization evaluate its financial reporting processes and controls to determine whether additional controls over the preparation of any Provider Relief Fund reports are needed to ensure the reports are prepared in line with the Provider Relief Fund guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: The Organization missed reducing the costs claimed against PRF by the amounts reimbursed through the Medicare cost report. The Organization did have additional lost revenues though that would offset these costs claimed and wouldn?t result in a repayment of the funds. We would look to HRSA for guidance on how you would like us to update our Phase 1 PRF report or how you would like to see this corrected. Also, the CFO will listen to webinars to receive education for Phase IV funds that were received by the Organization to ensure compliance with the reporting requirements. COVID-19 Provider Relief Fund ? AL No. 93.498 (Continued) Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 42385 Questioned Costs: $1

Finding 49592 (2022-003)

Significant Deficiency 2022

Taos Health Systems, Inc.

NM

Reporting § 200.302 § 200.303

Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors had the following recommendation related to FFATA reporting: ? They recommended the Organization review the instructions for comple...

Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors had the following recommendation related to FFATA reporting: ? They recommended the Organization review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. ? Specific to special reports for FFATA, they recommended the Organization provide training on the requirements to those employees responsible for reporting the action in FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: The Organization was unaware of the FFATA reporting requirement. The Organization will register and submit the FFATA. Also, the Organization failed to report the indirect costs on the FFR. The Organization has notified the responsible parties to avoid future occurrences. The FFR?s have been completed to report indirect costs separately in fiscal year 2023. The FFATA was submitted in fiscal year 2023 and will be updated yearly. Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 42385

Finding 49589 (2022-001)

Significant Deficiency 2022

Tahlequah Hospital Authority Dba Northeastern Health System

OK

Questioned Costs Reporting Significant Deficiency § 200.303

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financ...

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financial Assistance Listing # 93.489 Finding Summary: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: April 2023

View Audit 42346

Finding 49588 (2022-001)

Significant Deficiency 2022

Impact Services Corporation

PA

Questioned Costs Reporting Significant Deficiency

Impact Services Corporation and Its? Consolidated Affiliates respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. As audited by: Zelenkofske Axelrod LLC 2370 York Road, Suite A-5 Jamison, PA 18929 Audit Period: July 1, 2021 through June 30, 2022 The Significan...

Impact Services Corporation and Its? Consolidated Affiliates respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. As audited by: Zelenkofske Axelrod LLC 2370 York Road, Suite A-5 Jamison, PA 18929 Audit Period: July 1, 2021 through June 30, 2022 The Significant Deficiency reported in the June 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The significant deficiency applies to both the consolidated financial statements reported in accordance with Government Auditing Standards, issued by the Comptroller General of the United States and the Uniform Guidance, Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendations: We recommend Impact ensure that financial records for all related entities are reconciled and closed on a monthly basis. Monthly financial statements, both individual entities and on a consolidated basis, should be provided to an analyzed by management and the Board of Directors. All financial information should be filed with funders, creditors, and the Federal Audit Clearinghouse in a timely manner. Corrective Action: Impact will take this recommendation and implement revised procedures to ensure timely month-end and year-end financial statements are provided to management, the Board of Directors, funders, creditors, and independent auditors. I, Michael Waterman, Chief Financial Officer, will be responsible for resolving this deficiency by October 1, 2023.

View Audit 42118

Corrective Action Plans

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