Corrective Action Plans

Finding 22318 (2022-001)

Significant Deficiency 2022

NE

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

Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF rep...

Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF reports. We also plan to improve our report review process by reconciling all information in the report even those amounts from prior period reports. Contact Person: Teri Larsen, System Controller Anticipated Completion Date: September 30, 2023

View Audit 19517 Questioned Costs: $1

Finding 22306 (2022-003)

Significant Deficiency 2022

Cayuga Counseling Services, Inc.

NY

Internal Control / Segregation of Duties Reporting

Cayuga Counseling Services, Inc. has a process for the review and processing of payroll. Each payroll the included form is utilized to ensure all checks have been completed prior to processing payroll. This is utilized by Lynn Smith to verify all information is correct before it is processed. The ...

Cayuga Counseling Services, Inc. has a process for the review and processing of payroll. Each payroll the included form is utilized to ensure all checks have been completed prior to processing payroll. This is utilized by Lynn Smith to verify all information is correct before it is processed. The responsibilities of preparing/processing payroll is as follows:1. all staff are responsible for preparing and signing their PARS. 2. Management is required to turn their assigned supervisee's approved PARS with their signature and date attesting they have reviewed them to the accounting assistant by noon on mondays on payroll weeks. 3. The Accounting assistant reviews the PARS for accuracy ensuring they match what is in payentry and include the correct dates, all required signatures and dates. 4. once they are reviewed, they are provided to the senior accounting assistant who enters to allocation information into the payentry system. 5. prior to finalizing payroll, the executive administrative assistant reviews the PARS against payentry to make sure all information is accurate. 6. after payroll processes a journal entry is prepared by the executive administrative assistant. 7. the deputy director reviews the entry and books it in blackbaud

View Audit 23008

Finding 22305 (2022-002)

Material Weakness 2022

Cayuga Counseling Services, Inc.

NY

Reporting Internal Control / Segregation of Duties

The Deputy director will review all voucher reconciliations at the time of vouchering (monthly or quarterly) to identify the need for budget modifications. In addition, the Directors will be provided with training on budgets, how to read them and what to look for and will be provided with budget to...

The Deputy director will review all voucher reconciliations at the time of vouchering (monthly or quarterly) to identify the need for budget modifications. In addition, the Directors will be provided with training on budgets, how to read them and what to look for and will be provided with budget to actual reports monthly to review. Adjustments to programs will be made in real time and a final reconciliation will be done prior to closing out any grants during the year.

View Audit 23008

Finding 22304 (2022-001)

Material Weakness 2022

Cayuga Counseling Services, Inc.

NY

Reporting

Accurate information will be entered into the Accounting system monthly and presented to the finance committee and the BOD. The Deputy Director will review all collectibles monthly, authorize write-offs and record this in the accounting software. Write offs of aging fee-for service claims (over 12 m...

Accurate information will be entered into the Accounting system monthly and presented to the finance committee and the BOD. The Deputy Director will review all collectibles monthly, authorize write-offs and record this in the accounting software. Write offs of aging fee-for service claims (over 12 months) will be completed quarterly in the netsmart system and a subsequent journal entry will be completed reflecting these. This will be done within thirty days following the close of a quarter. Fee-for-services billings will be monitored closely by the deputy director in consultation with netsmart to ensure the accounts receivable is accurate and reflects what the agency can reasonably expect to collect. The accounts will be reviewed in bi-monthly meetings with the deputy director and netsmart.

View Audit 23008

Finding 22302 (2022-001)

Material Weakness 2022

Mantachie Rural Health Care, Inc.

MS

Reporting

In Finding 2022-001, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Management rec...

In Finding 2022-001, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2022-001, efforts will be made to ensure that the revenue and expenses from all sources are reconciled to the revenue and expenses on the UDS report.

View Audit 18313

Finding 22301 (2022-001)

None 2022

Monadnock Community Hospital

NH

Cash Management Eligibility Reporting

Identifying Number: 2022-001: Accuracy of Reporting Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurat...

Identifying Number: 2022-001: Accuracy of Reporting Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenue amount reported for the period was not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for January 2020. Effect: As a result of the condition, the Hospital's required reporting for this grant was misstated, however the Hospital was able to recalculate the appropriate lost revenues and, in conclusion, report that there were enough losses to charge to this federal award to support the propriety of all funds received. Recommendation: In the future, the Hospital should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Contact: Richard Scheinblum, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting calculations and COVID-related expenditures utilized within the report. An amended report will be filed with the awarding agency, as applicable. On December 27, 2022, management received a confirmation letter from HRSA, Division of Financial Integrity, acknowledging that the procedural finding has been satisfactorily resolved. The Corrective Action is subject to review during the next audit.

View Audit 20283

Finding 22260 (2022-004)

Significant Deficiency 2022

Oblong Cusd #4

IL

Subrecipient Monitoring Cash Management Reporting

UNITED STATED DEPARTMENT OF EDUCATION Education Stabilization Fund? 84.425D/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-004 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure reports? filed w...

UNITED STATED DEPARTMENT OF EDUCATION Education Stabilization Fund? 84.425D/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-004 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure reports? filed with the Illinois State Board of Education. Plan: The superintendent will review and approve quarterly ?historical expenditure reports? and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Michelle Meese, District Superintendent (P): 618-592-3933

View Audit 26281

Finding 22253 (2022-003)

Significant Deficiency 2022

Oblong Cusd #4

IL

Cash Management Reporting School Nutrition Programs

UNITED STATED DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms....

UNITED STATED DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms. Plan: The administrative assistant will prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward?s website. The Treasurer or Superintendent will also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Michelle Meese, District Superintendent (P): 618-592-3933

View Audit 26281

Finding 22250 (2022-001)

Significant Deficiency 2022

St Luke's Health Corporation

MO

Reporting

Management recognizes the importance of a complete and accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process and related controls to ensure we have the appropriate controsl in place over the accuracy and completenes...

Management recognizes the importance of a complete and accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process and related controls to ensure we have the appropriate controsl in place over the accuracy and completeness of the reported revenue

View Audit 22932

Finding 22248 (2022-007)

Significant Deficiency 2022

South Louisiana Charter Foundation, Inc.

FL

Reporting

2022-007) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-F01mula- COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurat...

2022-007) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-F01mula- COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurately and timely. The SVP of Finance and Accounting, Myrna Laine-hyppolite, will be the responsible party for this corrective action plan. We have established monthly meetings to evaluate and discuss pending grant reimbursement requests as well as future drawdowns. The monthly reconciliation of the grant revenues and expenses are reviewed by the Accounting Manager and Assistant Controller. The accountant will establish an organized method for tracking all grant revenues. Our Grants Accounting manager helps monitor the budget spending and grant utilization. All revenue is being verified each month against the amounts received and all current year expenses will have offsetting grant revenues. The timeline for correction is for the fiscal year ending June 30, 2023 reporting.

View Audit 22930

Finding 22246 (2022-001)

Significant Deficiency 2022

Missouri Community Action Network

MO

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302

Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors...

Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors had difficulty filling the position of Finance Director in May of 2022. They hired a firm at the end of May, but the firm received very little support in making the transition to handling the SkillUp program billing from the outgoing Finance Director. Other resignations in the Finance Department left MCAN with no institutional knowledge of the billing process. The existing SkillUp program manager was not responsible and not trained in the financial reporting and billing for the program. The Board has resolved the issue by hiring a new SkillUp program manager and a new executive director.

View Audit 18250 Questioned Costs: $1

Finding 22241 (2022-004)

Significant Deficiency 2022

Elizabeth Glaser Pediatric Aids Foundation

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

2022-004 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sherian Abramaitys-yi Title: Chief Human Resources Officer Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: Managem...

2022-004 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sherian Abramaitys-yi Title: Chief Human Resources Officer Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: Management acknowledges the finding and notes that policies and procedures in place at the Foundation are designed to mitigate these risks, as evidenced by the auditors noting no issues in the overwhelming majority of samples selected. The Foundation will remind staff, particularly those in HR, as well as supervisors, of the importance of a complete personnel record for each employee, as well as the importance of reviewing and approving timesheets in a timely manner.

View Audit 20063

Finding 22240 (2022-005)

Significant Deficiency 2022

Elizabeth Glaser Pediatric Aids Foundation

DC

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring

2022-005 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sam Kimball Title: Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: During 2023, the Foundatio...

2022-005 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sam Kimball Title: Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: During 2023, the Foundation is implementing a new ERP system with an anticipated go-live date of October 1, 2023. This new system will allow for better structure around the period-end accrual process and allow the Foundation to more clearly and effectively accrue for costs in the period of performance. Additionally, the Foundation will hold informal training sessions to remind staff of the importance of recording expenditures in the appropriate period and the policies around year-end accruals for costs that have not yet been invoiced.

View Audit 20063

Finding 22228 (2022-002)

None 2022

Lansing Elementary School District No. 158

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completi...

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Mark Crotty, Assistant Superintendent for Business and Operations, CSBO. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

View Audit 21246

Finding 22163 (2022-002)

None 2022

Palermo Lakes, Inc.

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contra...

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contract renewals for properties. Going forward, reminders and follow-up to deadlines will be conducted to ensure the contract renewal is completed. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 23412

Finding 22162 (2022-001)

None 2022

Palermo Lakes, Inc.

FL

Cash Management HUD Housing Programs Reporting

Oversight Agency for Audit, Palermo Lakes, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit per...

Oversight Agency for Audit, Palermo Lakes, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through 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. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Management has implemented a 3-step review process for all 9250?s prior to submitting them to HUD. In addition, the duplicated funds have been returned to the replacement reserve account.

View Audit 23412

Finding 22153 (2022-001)

Significant Deficiency 2022

Cedar Crest College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR...

Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition/Context: The change in student status for 6 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. A statistical sample was not used. Cause: The College failed to follow its procedures for reporting student status changes. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Questioned Costs: None. Recommendation: The College should review its policy on enrollment reporting to NSLDS. Views of Responsible Officials and Planned Corrective Actions: Graduated Student Reporting: After submitting the end of term enrollment file for semester, the Registrar's Office (Assistant Registrar) submits a Graduates-Only Enrollment File to National Student Clearinghouse (NSC) for that semester. Any degrees conferred after the graduates only file will be entered manually on the NSC website. This process will report a graduated status for any student who graduated at the end of that semester. NSC will pass the graduated status along to NSLDS on the next student status change confirmation report (SSCR). Withdrawal Students Reporting: Formal withdrawals during the semester are reported on the next subsequent of term enrollment file that is sent to NSC. Students who formally withdraw between semesters, are reported manually to the NSC website. The clearinghouse will pass the withdrawn status along to NSLDS on the next SSCR. While the above procedures were in place for the 2021-22 fiscal year, staff turnover in the Registrar?s Office made it difficult to maintain and submit the appropriate files and manual entries to NSC. Management does not foresee this to be an issue moving forward. New staff members have been hired and trained on the appropriate procedures to ensure these internal controls are in place and effective for the required enrollment reporting. If the Assistant Registrar position would become vacant in the future, the Registrar would be responsible for NSC submissions until the position could be filled. Name(s) of Contact Person(s) Responsible for Corrective Action: Sara Zucker (Registrar), Michael Saunders (Assistant Registrar) Anticipated Completion Date: January 2023

View Audit 21091

Finding 22152 (2022-001)

Material Weakness 2022

Community Foundation of Northwest Indiana, Inc.

IN

Reporting Period of Performance Matching / Level of Effort / Earmarking

Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...

Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Federal Award Numbers: N/A Federal Award Period of Performance: July 1, 2020 ? December 31, 2020 A material weakness was issued related to reporting for the Provider Relief Funds (PRF) that represented the major program subject to the Uniform Guidance (UG) audit. This included a compliance finding with no questioned costs. Community Foundation of Northwest Indiana, Inc. and Subsidiaries (CFNI) did not maintain written documentation of the detailed review and approval process of the underlying lost revenue calculations or the approval and sign-off process for the portal submission. CFNI Finance has developed a policy and checklist to maintain written documentation of the review and approval process required under current audit standards to improve internal controls going forward. Due to the timing of the prior year UG audit, the implementation of the new policy could not impact the current UG audit, resulting in the same finding. This has been corrected for future audits with the policy being effective October 2022. In the compliance finding, management failed to catch a change in formula to a large excel file returned from an external resource. This resulted in underreporting lost revenues for one entity. The finding affirms the need for an official policy identified in the reporting deficiency, which CFNI has fully corrected, and management will improve the review process and communication over changes to files sent and received from both internal and external resources. CFNI will correct the reporting error in the next reporting submission for period 4. Responsible Official: Pamela Pokropinski, Director Accounting & Financial Systems Status of finding: Fully corrected.

View Audit 20631

Finding 22111 (2022-001)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

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

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underrep...

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underreporting of lost revenues. If the Organization has future PRF reporting requirements, these quarters will be revised to reflect the corrected amounts.

View Audit 25483

Finding 22105 (2022-002)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

Allowable Costs / Cost Principles Reporting

Finding 2022-002: Delay in Financial Reporting Organization?s Response: We concur and disagree Views of Responsible Officials and Corrective Action: We were not aware that delays were such that they would create a finding. We actually received kudos from the auditors at the beginning of the audit fo...

Finding 2022-002: Delay in Financial Reporting Organization?s Response: We concur and disagree Views of Responsible Officials and Corrective Action: We were not aware that delays were such that they would create a finding. We actually received kudos from the auditors at the beginning of the audit for our recordkeeping. We disagree that delays have created issues with management?s decision-making. The Board receives monthly financial reports in a timely manner. We are actively considering the hiring of a CFO. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023

View Audit 23437

Finding 22093 (2022-004)

Significant Deficiency 2022

Village of Rantoul

IL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2...

The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2022.

View Audit 19360

Finding 22091 (2022-004)

Significant Deficiency 2022

O'Neill Airport Authority

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan For the Year Ended July 31, 2022 Finding: 2022-001 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority has responded to the condition to the extent possible at this time. The cost would outweigh any benefits received. Proposed Completion Date: Imm...

Corrective Action Plan For the Year Ended July 31, 2022 Finding: 2022-001 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority has responded to the condition to the extent possible at this time. The cost would outweigh any benefits received. Proposed Completion Date: Immediately Finding: 2022-002 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. Management reviews the financial statements and approves all adjustments. Proposed Completion Date: Immediately Finding: 2022-003 Name of Contact Person: Bart Becker, Chairman Corrective Action: Informal control procedures are adequate due to our small size and supervisory activities by the Board. We will adopt any proposed revisions of this process as may be suggested by the auditor. Proposed Completion Date: Immediately Finding: 2022-004 Name of Contact Person: Bart Becker, Chairman Corrective Action: 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 the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 21404

Finding 22089 (2022-001)

Material Weakness 2022

McLaren Health Care Corporation and Subsidiaries

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-001 Condition: The Corporation?s controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Corporate Controller will request all Portal Submission Documents from the subsidi...

Finding Number: 2022-001 Condition: The Corporation?s controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Corporate Controller will request all Portal Submission Documents from the subsidiaries after their completion. The Corporate Controller and VP of Reimbursement will reconcile the portal submission documents completed by the subsidiaries to the documentation provided by our FEMA claims partner to ensure accuracy. If any discrepancies are noted, we will notify the subsidiary CFOs of the irregularities and request they edit the submission with the correct information. Once completed by the subsidiary CFOs, the updated submission documents will be re-reviewed to ensure accuracy. This process will continue until the portal submission documents are accurate. Contact person responsible for corrective action: Brian Balutanski, Vice President and Corporate Controller. Anticipated Completion Date: 06/01/2023

View Audit 20166

Finding 22087 (2022-002)

Material Weakness 2022

Low Rent Housing Agency of Grinnell, Iowa

IA

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer...

Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 20049 Questioned Costs: $1

Finding 22011 (2022-001)

Material Weakness 2022

Cardinal Local School District

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

The District will implement internal controls to monitor and ensure that the appropriate time and effort documentation of those employees paid in whole or in part with federal funds is on file to support the amount of time an employee works on a federal program. Compliance will be achieved by: 1...

The District will implement internal controls to monitor and ensure that the appropriate time and effort documentation of those employees paid in whole or in part with federal funds is on file to support the amount of time an employee works on a federal program. Compliance will be achieved by: 1)Develop a set of internal controls for time and effort documentation which provides reasonable assurance that charges are accurate, allowable, and allocable. (CFO/Treasurer) 2)Require time and effort documentation be filed in a timely manner with the CFO/Treasurer and maintained for records. (CFO/Treasurer ? Superintendent ? Direct Supervisor) 3)Require Direct Supervisor of employees to maintain time and effort documentation in accordance with District policies and procedures, as well as federal laws and guidelines. (Direct Supervisor) 4)Periodically monitor time and effort documentation in relationship to the percentage of time the employee spends on a federal program vs. non-federal. (CFO/Treasurer ? Superintendent - Direct Supervisor)

View Audit 19283 Questioned Costs: $1

Corrective Action Plans

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