Corrective Action Plans

Finding 33725 (2022-001)

Significant Deficiency 2022

FL

Allowable Costs / Cost Principles Cash Management Eligibility

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 ...

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials and planned corrective actions: Although not in place the entire period of performance, effective March 31, 2022, the Financial and Data Analytics Director began conducting spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting and retains evidence of this testing.

View Audit 36355

Finding 33720 (2022-003)

Material Weakness 2022

City of Jurupa Valley

CA

Subrecipient Monitoring Material Weakness Reporting § 200.329

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of N...

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Non-compliance Criteria: 2 CFR 200.329(b) requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date through FSRS. The City must report the following items: ? All subaward obligations/modifications that have been reported ? Subaward date ? Subrecipient DUNS number ? Amount of subaward ? Subaward obligation/action date ? Date of report submission ? Subaward number Condition: FFATA reporting was not completed through FSRS. Cause: The City?s control did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Questioned Costs: None reported. Context/Sampling: The entire population of one subrecipient who received in excess of $30,000 was selected for testing. Repeat Finding from Prior Year: No Recommendation: Eide Bailly recommends the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Responsible Individuals: Amy Sells, Senior Management Analyst Consuelo Cardenas, Administrative Services Director Corrective Action Plan: The City requires subrecipients to provide the details necessary for subaward reporting as part of the agreement process. The City will assign designated staff member(s) to complete FFATA reporting for subawards that meet the reporting criteria. City staff will review each subaward $30,000 or greater approved by City Council and will coordinate with the assigned designated staff member(s) assigned to monitor and ensure that FFATA reporting is completed. Anticipated Completion Date: June 30, 2023.

View Audit 36352

Finding 33710 (2022-003)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload d...

2022-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse Corrective Action Planned During the audit, it was noted that Tusculum reported the incorrect date to NSLDS for the withdrawal date. Anthology reported the status date instead of the true withdrawal date. Therefore, if a student withdrew on January 1st but the status was not updated until January 4th. The report would pull January 4th instead of the true withdrawal date of January 1st. Tusculum University has since converted back to Colleague which pulls the true withdrawal date versus the status date. Colleague was the system used in the prior to Anthology that correctly reported withdrawal dates. With this conversion back, and the data exporting the true withdrawal date versus the status date, all student withdrawal dates should pull correctly. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion from Anthology back to Colleague has been completed for this section to pull correctly as of March 2023.

View Audit 36350

Finding 33708 (2022-001)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload dat...

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse. Corrective Action Planned During the audit, it was noted that Tusculum reported student enrollment status at changes in enrollment incorrectly. Tusculum University has undergone a system conversion from Colleague to Anthology. With this system version, Anthology reported student enrollment status by program version instead of student type. This caused the data to pull incorrectly when being exported out of the system to report to Clearinghouse. Tusculum University has since started conversion back to Colleague. Colleague pulls student enrollment based off of student status. Colleague was previously utilized by Tusculum and correctly pulled enrollment status by student to properly report to Clearinghouse. With this conversion back, and the data exporting student type versus program version, all student enrollment status should pull correctly. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion from Anthology back to Colleague has been completed for this section to pull correctly as of March 2023.

View Audit 36350

Finding 33707 (2022-005)

Significant Deficiency 2022

Tusculum University

TN

Questioned Costs Student Financial Aid Reporting

2022-005 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact P...

2022-005 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact Person Melissa White, Director of Financial Aid is responsible for R2T4 calculations. Corrective Action Planned During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. To correct this measure, Financial Aid has created a two-step measure where the Director of Financial Aid creates the calendar and the Associate Director of Financial Aid checks the calendar. In addition, when performing each R2T4, the Director of Financial Aid shall perform the initial calculation on the R2T4 form found in the student aid handbook. Then, the Associate Director of Financial Aid will also perform the calculation within Colleague independently of the hand done calculation by the Director of Financial Aid. Once finished with the preliminary calculation in Colleague, the Associate Director will then compare the calculation to the hand done calculation on paper by the Director of Financial Aid. If the information matches, then the Associate Director will process the changes in Colleague to the student?s account. If both do not match, both Director and Associate Director will review the calculation a third time and determine where the difference is coming from. Only once both Associate Director and Director of Financial Aid have matching numbers will the account by adjusted by the Associate Director of Financial Aid. Anticipated Completion Date The R2T4 calendar was fixed for fall in fall 2022 and the spring 2023 calendar was fixed in spring 2023.

View Audit 36350 Questioned Costs: $1

Finding 33706 (2022-004)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-004 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact P...

2022-004 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact Person Melissa White, Director of Financial Aid is responsible for R2T4 calculations. Corrective Action Planned During the audit, it was noted that the University was unable to provide supporting documentation for the withdrawal date used in calculating the return to Title IV funds for several students who unofficially withdrew. This was due to loss of access to Anthology and the data still being converted into Colleague. Tusculum University will continue the practice that it had prior to Anthology where the professor/registrar enters the last date of academic activity when entering in the grades for the student. Financial aid will run the RGER report out of colleague, which pulls all registration activity, including grades, and check the report daily. Using this report, we will identify any students who have unofficially withdrawn and begin the R2T4 based on the last date of academic activity reported when the grade was entered. If any questions arise when completing this process, financial aid will reach out to academic advisor/professors for clarification. Anticipated Completion Date As of fall 2022, financial aid was processing in Colleague and the RGER is able to be ran.

View Audit 36350

Finding 33704 (2022-003)

Significant Deficiency 2022

Cosumnes Community Services District

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-003 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Reporting Condition: The Project and Expenditure Reports were not filed. Recommendation: We reco...

Finding 2022-003 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Reporting Condition: The Project and Expenditure Reports were not filed. Recommendation: We recommend the District file the initial Project and Expenditures Report for the period covering March 3, 2021 to March 31,2022 as soon as possible. Subsequent annual reports should be filed by the April 30, 2023 deadline. Management Response and Corrective Action Plan: The District has confirmed with the City of Elk Grove that as the main recipient of the grant, the City has filed the project and expenditure reports with the Treasury Department. In addition to what has already been report, the District will establish the proper authority to report the project and expenditure reports to the Treasury Department for period covering March 3, 2021 to March 31, 2022. The District will ensure that going forward projects and expenditures are reported in accordance with the schedule set forth by the guidance issued by the Treasury.

View Audit 35580

Finding 33703 (2022-002)

Significant Deficiency 2022

Cosumnes Community Services District

CA

Reporting Significant Deficiency § 200.502

Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditur...

Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins. Management Response and Corrective Action Plan: The Finance division will work with other departments to ensure that data provided in the SEFA are complete and accounted for on an accrual basis. We will also implement efficiencies in our accounting systems to ensure expenditures are captured correctly to prevent errors and omissions. Additional review will be completed by the Finance Director for completeness.

View Audit 35580

Finding 33689 (2022-008)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Reporting Internal Control / Segregation of Duties

Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due ...

Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33684 (2022-009)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Reporting

Condition: We noted that the general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE for the Federal Special Education Cluster. Recommendation: We recommend ...

Condition: We noted that the general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE for the Federal Special Education Cluster. Recommendation: We recommend that the general ledger account functions and objects used support what is reported to ISBE. Management Response: The District will ensure that correct general ledger account functions and objects are used in the future. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33683 (2022-007)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Reporting Internal Control / Segregation of Duties

Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the...

Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33681 (2022-003)

Material Weakness 2022

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 2 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will modify the lost revenue reported on future reports to reflect the yearend adjustments in the appropriate quarter. Anticipated Completion Date: March 31, 2023

View Audit 31569

Finding 33677 (2022-002)

Material Weakness 2022

Mid-Prairie Community School District

IA

Internal Control / Segregation of Duties Reporting

The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, includ...

The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee?s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.

View Audit 29359

Finding 33669 (2022-008)

Material Weakness 2022

State of Kansas

KS

Subrecipient Monitoring Reporting

Recommendation: We recommend that the agency implement controls to ensure routine access to FSRS and to save completed reports to a secondary location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDEM currentl...

Recommendation: We recommend that the agency implement controls to ensure routine access to FSRS and to save completed reports to a secondary location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDEM currently has an open ticket with FSRS to have Amy McGonigle?s email address updated. We are investigating levels of access so that the Grants Manager can view all data submitted. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal and/or Michael Neth Planned completion date for corrective action plan: December 2023

View Audit 33298

Finding 33665 (2022-007)

Material Weakness 2022

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.303

Recommendation: We recommend that KDCF and KHRC implement a process that includes ensuring the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA re...

Recommendation: We recommend that KDCF and KHRC implement a process that includes ensuring the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA reporting process to ensure timely submission of subawards for all subrecipient agreements. KDCF will update FFATA reporting procedures to include transfers of federal fund to other state agencies and any subawards to other organizations. Staff will be designated to make sure FFATA reporting deadlines are met going forward to avoid future audit findings. KDCF has posted for a new position in the Office of Grants and Contracts that will be responsible to assuring all FFATA reporting is completed timely. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Laura Lewien, Post Award Manager Planned completion date for corrective action plan: April 2023

View Audit 33298

Finding 33663 (2022-004)

Significant Deficiency 2022

State of Kansas

KS

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that KDCF implement a process that includes tracking the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA reporting...

Recommendation: We recommend that KDCF implement a process that includes tracking the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA reporting process to ensure timely submission of subawards for all subrecipient agreements. KDCF will update FFATA reporting procedures to include transfers of federal fund to other state agencies and any subawards to other organizations. Staff will be designated to make sure FFATA reporting deadlines are met going forward to avoid future audit findings. KDCF has posted for a new position in the Office of Grants and Contracts that will be responsible to assuring all FFATA reporting is completed timely. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Laura Lewien, Post Award Manager Planned completion date for corrective action plan: April 2023

View Audit 33298

Finding 33655 (2022-011)

Significant Deficiency 2022

State of Kansas

KS

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disag...

Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The performance measures for the Epidemiology and Laboratory Capacity Cooperative Agreement projects were submitted into CDC RedCap during this audit period and as before there are no dates that are documented when the reports are electronically submitted. This is a problem with the CDC-ELC system. They are now migrating to ELC-CAMP which is based on the Salesforce platform with greater functionality. The exports of these reports now have a date / time stamp which will be utilized moving forward and should correct audit finding. Name(s) of the contact person(s) responsible for corrective action: Sheri Tubach Planned completion date for corrective action plan: Upon implementation of ELC-CAMP, February 2023

View Audit 33298

Finding 33637 (2022-002)

Significant Deficiency 2022

Metropolitan Development Council

WA

Reporting

2022-001 Account reconciliations Condition Balance Sheet accounts were not reconciled by year-end, necessitating nine adjustments to correct eight account balances during fieldwork. CORRECTIVE ACTION: MDC will adhere to the monthly and annual schedule for the reconciliation of accounts. Melissa Fen...

2022-001 Account reconciliations Condition Balance Sheet accounts were not reconciled by year-end, necessitating nine adjustments to correct eight account balances during fieldwork. CORRECTIVE ACTION: MDC will adhere to the monthly and annual schedule for the reconciliation of accounts. Melissa Fenswick the Controller is responsible for implementing this policy and the correction as of June 2023. 2022-002 Preparation of Schedule of Expenditures of Federal Awards (?SEFA?) Condition Schedule for Expenditures of Federal Awards included an award that was not a Federal award, CORRECTIVE ACTION: The Controller Melissa Fenswick and CEO Scott Schubert will review the SEFA schedule prior to submission to the auditors.

View Audit 31983

Finding 33633 (2022-001)

Significant Deficiency 2022

Unity Limited Partnership

WI

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

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after co...

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted in the finding. Responsible Party Jessica Grimm Estimated Completion 12/31/2023

View Audit 37500

Finding 33625 (2022-001)

Significant Deficiency 2022

Alexandria Borough Water Authority

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the ...

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the design of a good system of internal controls relies at least in part on a system of checks and balances accomplished by having different employees performing various functions within the accounting cycle. These checks and balances are not possible when the same person performs all of an interrelated series of tasks. Although the Authority does have some compensating controls in place, there are still a number of situations where one person is responsible for all aspects of a transaction. Planned Action: The Authority acknowledges the potential effects of this condition. However, for such a small organization as we are, the Authority believes that it would not be cost beneficial to hire additional personnel in order to provide for adequate segregation of duties. As a compensating control, the Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 34391

Finding 33624 (2022-001)

Material Weakness 2022

Mary Lanning Memorial Hospital Association

NE

Reporting Internal Control / Segregation of Duties § 200.303

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition...

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Hospital inadvertently miskeyed a number when reporting ?2022 actuals (calendar year)? patient care revenue within the Period 4 Department of Health and Human Services report submission process. Previous Response for Finding: Management agrees with the noted finding. Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure proper reporting of revenue. Planned Completion Date: Ongoing Person Responsible: Shawn Nordby, CFO

View Audit 34389

Finding 33614 (2022-001)

Significant Deficiency 2022

Hospital Authority of Miller County

GA

Reporting Matching / Level of Effort / Earmarking

RE: Section III ? Federal Award Findings and Questioned Costs Condition: Significant Deficiency ? 2022-001 The Authority did not submit its annual budget, projected cashflow and audited financial statements to the USDA as specifically required within the Authority?s applic...

RE: Section III ? Federal Award Findings and Questioned Costs Condition: Significant Deficiency ? 2022-001 The Authority did not submit its annual budget, projected cashflow and audited financial statements to the USDA as specifically required within the Authority?s applicable agreement, via the RD-442-2, Statement of Budget, Income, and Equity report or other acceptable report. Management?s Corrective Action Plan: For the period under audit, the Authority did not submit the required financial information on a timely basis. However, after recognizing this issue, the required information was submitted to Linda Westberry, Area Specialist, on November 22, 2022. It was accepted as submitted. Going forward during the life of the loan, the Authority will put processes in place to comply with the requirements of their agreement with the USDA to submit on a timely basis all required financial and statistical data.

View Audit 32343

Finding 33602 (2022-001)

None 2022

Army West Point Athletic Association, Inc.

NY

Reporting § 200.512

Audit Finding: Pursuant to 2 CFR 200.512 Report submission, Army West Point Athletic Association Inc. (?AWPAA?) did not submit its FY2022 data collection form and reporting package by the earlier of 30 calendar days after receipt of the auditor' report(s), or nine months after the end of the audit p...

Audit Finding: Pursuant to 2 CFR 200.512 Report submission, Army West Point Athletic Association Inc. (?AWPAA?) did not submit its FY2022 data collection form and reporting package by the earlier of 30 calendar days after receipt of the auditor' report(s), or nine months after the end of the audit period. Root Cause Analysis: In July 2021, the Business Office experienced turnover as staff members departed for new employment opportunities. These departures were higher compensation, more favorable work environment (hybrid/full remote arrangements), as well as for profit and nonprofit opportunities outside of college athletics. The COVID-19 global pandemic also contributed to these departures as the organization had to reduce head count and execute voluntary salary furloughs over the course of four months. Even though the AWPAA COVID-19 countermeasures were temporary, the entire Business Office staff departed over a thirty--day period. In July 2022, the Business Office was fully staffed. Unfortunately, the FY2021 data collection form and reporting package were not completed and submitted until January 2023 or seven months after the end of FY2022. The cumulative effect of submitting the FY2021 data collection form and reporting package late caused a delay in AWPAA?s ability to complete FY2022?s submission by the required deadline. Corrective Action Plan: To complete the FY2022 financial statement audit on/by June 30, 2023. Furthermore, the Business Office will accelerate its financial statement and single audit preparations and engagements to submit its future data collection form and reporting package in a timely manner. Estimated Completion Date: Submit FY2022 data collection form and reporting package by June 30, 2023. Submit FY2023 data collection form and reporting package by November 30, 2023. Point of Contact: Wen-Kang Chang, Chief Financial Officer

View Audit 28489

Finding 33600 (2022-008)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Special Tests & Provisions Reporting Significant Deficiency § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: The IRS FUTA file was completed and sent to the IRS on 10/27/2022 and we received confirmation emails for the files from IRS on 10/27/2022. However, DUA e did not receive information as to whether the file passed the validity test at that time. If DUA had received information regarding the validity test when the Department sent the original transmission in October 2022, DUA would have had enough time to correct prior to IRS Deadline. We have updated our FUTA Certification Process accordingly. Name of the contact person responsible for corrective action: Basir Khalifa, Revenue Manager ? Employer liability and reports, DUA Planned completion date for corrective action plan: In effect now.

View Audit 31118

Finding 33599 (2022-007)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? As...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: Staffing: Two new Budget Analysts will begin working for EOLWD at the end of June in 2023. These analysts will provide additional capacity for filing 9130s for WIOA. EOLWD has also proposed funding in the FY 2024 budget to add two additional staff within DUA, ensuring finance expertise within the department and adding even further capacity moving forward. Training: In March and April 2023, EOLWD provided training to new staff on the preparation, certification, and submission of 9130 reports. Staff beginning in June 2023 will be trained during the next 9130 reporting period. Automating Business Practices: EOLWD refined its automated 9130 reporting for the March 31, 2023, reporting period and is finalizing further refinements that will be implemented prior to the next quarterly reporting period. Standard Operating Procedures: EOLWD developed job aides for the preparation of 9130 reports with its new automated processes and is in the process of drafting new Standard Operating Procedures (SOPs). These SOPs will be finalized and submitted to DOL by October 1, 2023, as outlined in the corrective action plan schedule provided to DOL. An updated version of this schedule is provided below. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: October 1, 2023

View Audit 31118

Corrective Action Plans

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