Corrective Action Plans

Finding 20704 (2022-004)

Material Weakness 2022

PA

Reporting

Reconciliation of Cash Year ended June 30, 2022 Auditors? Recommendation: We recommend that the District prepare general fund bank reconciliations soon after the end of each month. As part of the reconciliation process the District?s general ledger cash balances should be compared against the bank r...

Reconciliation of Cash Year ended June 30, 2022 Auditors? Recommendation: We recommend that the District prepare general fund bank reconciliations soon after the end of each month. As part of the reconciliation process the District?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. School District?s response: The Business Manager, Stephanie Heller, has established a reconciliation schedule and began changing the process of the reconciliation of cash beginning in July 2022. This has been a work in process with continued staff turnover and very limited business office staff. This new timeline requires reconciliations to be completed by the end of the following month, and we have additional staff members reviewing them within the limitations of the Financial Software and its double entry process.

View Audit 27592

Finding 20689 (2022-101)

Significant Deficiency 2022

Pinal County, Arizona

AZ

Reporting Subrecipient Monitoring § 200.327

Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports teste...

Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Recommendation: The auditors recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports. Contact Name: Joel Millman, WIOA Program Manager Corrective Action Planned: Although there are no excuses for untimely filing of financial reports, the issue found regarding the 2022 finding has been addressed. During the audit period, the Accountant position was in a state of transition with the previous Accountant leaving the position in June 2022. Since this staff departure, a new Accountant has been hired and subsequently underwent significant training provided by the Pinal County Budget and Finance Department as well as the Arizona Department of Economic Security?s Division of Employment and Rehabilitation?s (DES/DERS) Financial and Business Operations Administration. In order to ensure timely submittal of financial reports, new procedures have been implemented, these include cross training of the Pinal County Economic and Workforce Development Departments Administrative Specialist in monitoring financial report submittal dates. Additionally, the Accountant and Pinal County Economic and Workforce Development Department?s Workforce Development Manager meet upon receipt of contractor invoices to review and approve payment to ensure timely submittal of associated reports to DES/DERS. Of note, a fiscal review of the Workforce Innovation and Opportunity Act (WIOA), Title 1B program was conducted November 8th-10th, 2022 by the DES/DERS Business and Operations Administration. The periods selected for their testing were the periods of January 1, 2022, through April 30, 2022. The purpose of this review was to determine compliance with WIOA Title IB regulations and procedures, Department of Labor (DOL) guidelines and State policies. The review covered the areas of internal controls, general operation procedures, cash receipts and disbursements, accrued expenditures, program income, cash management, and miscellaneous items as outlined in the Fiscal Monitoring Guide. Documents reviewed within these general categories included disbursements journals, payroll journals, paid expense invoices, receipts journals, and payroll time sheets. No findings were submitted. Anticipated Completion Date: June 30, 2023

View Audit 28393

Finding 20687 (2022-105)

Material Weakness 2022

Pinal County, Arizona

AZ

HUD Housing Programs Reporting

Finding 2022-105 ? Spending not in Compliance with Activities Allowed by the Compliance Requirements (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-003. Condition and Context ? As of June 30, 2022, the restr...

Finding 2022-105 ? Spending not in Compliance with Activities Allowed by the Compliance Requirements (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-003. Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Contact Name: Rolanda Cephas, Housing Director Corrective Action Planned: The Housing Authority has recruited a Finance Manager who has demonstrated that she has strong financial skills and has sufficient knowledge and understanding of the factors that determine the Housing Authority's restricted net positions. Anticipated Completion Date: June 30, 2023

View Audit 28393

Finding 20683 (2022-102)

Significant Deficiency 2022

Pinal County, Arizona

AZ

Reporting

Finding 2022-102 - Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Numbers: 10.557; 14.871*; 17.258, 17.259, 17.278; 21.023; 21.027; 93.217 Program Titles: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Housing Voucher Cluster* W...

Finding 2022-102 - Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Numbers: 10.557; 14.871*; 17.258, 17.259, 17.278; 21.023; 21.027; 93.217 Program Titles: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Housing Voucher Cluster* Workforce Investment Opportunities Act (WIOA) Cluster Emergency Rental Assistance Program (ERAP) Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Family Planning Services Condition and Context: Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Recommendation: The auditors recommended that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse. Contact Name: Randee Stinson, Accounting & Reporting Manager Corrective Action Planned: Historically, the Office of Budget and Finance was trying to complete all reconciliations and corrections centrally. County departments were not expected to, and did not have the training and resources needed to complete their accounting work correctly or reconciliation timely. In the last two years, the focus has been on educating, training, and providing tools for departments to accurately record and reconcile the general ledger for grants. This has had the effect of more accurate reporting, even though it has taken longer to complete financial statements. Some of the tools and resources that have been implemented include: 1. Utilizing outside accounting services to enhance the accounting and reporting team. 2. Adding additional accountants to the grants team. 3. Creating a grants policy that requires monthly reconciliation for all grants. 4. Creating a position of grants manager to monitor and standardize grant compliance. 5. Monthly meetings with departments specifically discussing grant compliance and reconciliation. 6. Departmental education and training. 7. Creation of a year-end closing check list. 8. Creation of a timeline to identify when closing tasks need to be completed in order to report timely. 9. Job duties and classifications for central accounting positions were reviewed and updated to ensure the proper level of expertise is assigned to the work. 10. Constant communication with management to ensure improvement and support is optimal. The Office of Budget and Finance has implemented the above and will need to continue to collaborate with county departments until we can achieve timely reconciliations and year end closeout. Anticipated Completion Date: June 30, 2024

View Audit 28393

Finding 20679 (2022-001)

Significant Deficiency 2022

Aurora Comprehensive Community Mental Health Center, Inc.

CO

Allowable Costs / Cost Principles Cash Management Reporting

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have...

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have adequate internal controls in place to identify revenues reported did not agree to the underlying accounting records. The lost revenue reported in the Period 3 submission did not agree to accounting records. CLIENT PLANNED ACTION: The staff accountant will prepare the reporting information; the Controller will assist the staff accountant in reviewing the reporting guidelines as well as assist with populating the reports relative to accuracy and completion. The CFO will review the reports and data sources to ensure that the data aligns accurately to the reporting guidelines. CLIENT RESPONSIBLE PARTY: Loretta Buckman, CFO COMPLETION DATE: February 17, 2023

View Audit 26596

Finding 20678 (2022-001)

Significant Deficiency 2022

Cabell Huntington Hospital, Inc. and Subsidiaries

WV

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

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar y...

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar year Q1 and Q2. There was no impact on the lost revenues calculation as neither quarter had lost revenues. Corrective Action Plan: Corrective Action Planned: Cabell Huntington Hospital, Inc. and Subsidiaries agrees with the finding and has worked extensively over the past several years to monitor the changing guidelines surrounding the various programs designed to respond to the COVID-19 pandemic. Management will continue to further this effort by reading all available guidance to ensure that the most recent guidelines are followed. Additionally, management has begun the process of reviewing policies and procedures to improve internal controls over the submission of PRF reports, including implementing controls sufficient to identify and correct errors prior to the completion of PRF reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: D. Monte Ward, Senior VP/CFO 1340 Hal Greer Blvd Huntington, WV 25701 Phone 304.526.2055 Monte.ward@mhnetwork.org Anticipated Completion Date: June 30, 2023

View Audit 26265

Finding 20677 (2022-007)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Reporting

FINDING 2022-007 Federal Financial Reporting Condition: The Federal Financial Reports SF 425 filed for the period ending September 30, 2021, and March 31, 2022, were not completely accurately. Corrective Action Plan: The county will implement internal control procedures to ensure accurate reporti...

FINDING 2022-007 Federal Financial Reporting Condition: The Federal Financial Reports SF 425 filed for the period ending September 30, 2021, and March 31, 2022, were not completely accurately. Corrective Action Plan: The county will implement internal control procedures to ensure accurate reporting on the Federal Financial Report by using the accounting system to determine expenditures to report.

View Audit 23694

Finding 20675 (2022-004)

Significant Deficiency 2022

Butler Health System and Subsidiaries

PA

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management?s correction action plan includes implem...

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management?s correction action plan includes implementing an additional level of review and scrutiny prior to finalizing submission. This level of review will include reviewing supporting documents and calculation to validate amounts entered are appropriate.

View Audit 23696

Finding 20674 (2022-003)

Material Weakness 2022

Butler Health System and Subsidiaries

PA

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organiza...

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organization is reviewing reporting submission of subsidiary organizations including those prepared by third-party vendors. In addition, future reporting submissions will be prepared with oversight by the parent organization to ensure corrections are made retroactive to the covered period of this audit.

View Audit 23696 Questioned Costs: $1

Finding 20667 (2022-001)

Significant Deficiency 2022

Salus University and Its Foundation

PA

Reporting Student Financial Aid Significant Deficiency

Auditor?s 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 reviews its policies and procedures on reporting enrollment information to the NS...

Auditor?s 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 reviews 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. Corrective Action Plan: Two of the incidents identified by the audit were students who graduated in the middle of summer term, which was not identified in NSC as a required term. This classification has been corrected at NSC. Current Process ? Director of Financial Aid and two Assistant Registrar?s meet monthly to audit 10-20 records per meeting. Record of students who graduated off cycle, withdrew, went on leave of absence, or were dismissed were specifically reviewed. Effective January 2023, the Office of the Registrar will add students to the monthly sample who returned after a period of non-enrollment, students with more than one active program, and all graduates (on time and off cycle). The audits will take place in both NSC and NSLDS, ensuring that students marked as graduated and re-enrolled are not only reported correctly and on time in NSC, but that the data is the same in NSLDS. Secondly, the Office of the Registrar worked with Salus Technology Services to modify a report to assist with identifying discrepancies between campus level and program level enrollment. The program level date is now included on the internal audit report. Lastly, an Assistant Registrar will take on a more active role in auditing enrollment data prior to submission to NSC providing another set of eyes on the data. A training reference document was provided to the Assistant Registrar on 12/12/22. Name(s) of the contact person(s) responsible for corrective action: Shannon Boss, Registrar Jaime Schulang, Director of Student Financial Aid

View Audit 22881

Finding 20665 (2022-001)

Significant Deficiency 2022

Monmouth University

NJ

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titl...

Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titles and CFDA Numbers: Federal Direct Student Loan Program (ALN 84,268), Federal Pell Grant Program (ALN 84.063) Federal Grant Numbers: P063Pl90268 (07/0 l/2021-06/30/2022), P268K200268 (07/0l/2021-06/30/2022) Contact Person: Mary Byrne, A VP for Finance & Controller, (732) 571-3404 Corrective Action: During fiscal year 2022, a student was found to have been reported as withdrawn, when they, in fact, graduated. The University determined that when it was notified by the National Student Clearinghouse (the Clearinghouse) that the student's graduation status did not generate, the University made the correction to the Program-Level record status, but failed to update the Campus-Level record status. Therefore, when the first enrollment file for the Fall term was transmitted, the student was not included, and was incorrectly reported as withdrawn. As part of a corrective action, the University immediately corrected the Campus-Level Record status for the student to graduated and confirmed that the updated status was reported to the National Student Loan Data System (NSLDS). Effective immediately, the University's business practice will include using a two-person team to review the Clearinghouse error resolution to ensure that all corrections are made on both the Program-Level and the Campus-Level records to ensure that they are properly reflected in NSLDS. Anticipated Completion Date: January 2023

View Audit 21059

Finding 20664 (2022-001)

None 2022

Housing Associates, Inc.

MD

HUD Housing Programs Reporting

September 23, 2022 Department of Housing and Urban Development Housing Associates, Inc., HUD Project No. 052-HD-0081, respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lochte & Company, P.A. 11350 M...

September 23, 2022 Department of Housing and Urban Development Housing Associates, Inc., HUD Project No. 052-HD-0081, respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lochte & Company, P.A. 11350 McCormick Road Executive Plaza 3, Suite 503 Hunt Valley, MD 21031 Audit Period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the Schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT NONE FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding No. 2022-001 ? Section 811 Project, CFDA #14.181 Recommendation: We recommend that the organization continue to correct the deficiencies cited in the HUD report and review and revise procedures related to unit inspections to ensure that unit deficiencies are identified promptly and corrected. Action Taken: We have been working diligently to correct the deficiencies cited and most are now corrected, however, supply chain issues are affecting the speed at which the repairs can be completed. We will continue to inform HUD of our progress and any related challenges. We have terminated the relationship with the property management company under contract during the failed unit inspection in October 2021 and have been inspecting the property units more frequently internally to identify maintenance issues and problems before they become serious. If HUD has any questions regarding this plan, please contact Nico Sanders at 410-545-4429. Sincerely yours, Nico Sanders, Executive Director

View Audit 19439

Finding 20659 (2022-003)

Material Weakness 2022

Southern Mono Healthcare District Dba Mammoth Hospital

CA

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 (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District incorrectly selected Option i as the reporting method when they submitted their report as the client had calculated the amount reported based on Option iii. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: As mentioned above in Finding 2022-002 a policy was developed on October 14, 2022, and has been followed since that date. For the Provider Relief Fund reporting #4 Option iii was chosen in March 2023. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted in March 2022. Anticipated Completion Date: The new policy was created in October 2022 and the correct selection of Option iii for PRF reporting #4 was completed in March 2023.

View Audit 20512

Finding 20645 (2022-003)

Significant Deficiency 2022

Rowan County, North Carolina

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be t...

Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be transferred to the Quality Assurance Supervisor and oversight will be provided by Deputy Director. Proposed Completion Date: Effective this date, 11-18-22

View Audit 28584

Finding 20634 (2022-004)

Material Weakness 2022

Rowan County, North Carolina

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in i...

Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in interpretation was pointed out to the County the former Finance Director provided the needed response on the ARPA quarterly report. The response on the quarterly report has corrected the item and no additional action is needed. Proposed Completion Date: April 2022

View Audit 28584

Finding 20629 (2022-005)

Significant Deficiency 2022

Municipality of Coamo

PR

Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The fiscal year 2021-2022 Single Audit Report for Municipality of Coamo will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Implementation Date: April 30, 2023 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20628 (2022-004)

Significant Deficiency 2022

Municipality of Coamo

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The new Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Implementation Date: April 30, 2023 Responsible Person: Mr. Hector R. Sanjurjo Rodriguez Federal Programs Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20622 (2022-001)

Material Weakness 2022

Butler County Community College

PA

Reporting

The College concurs with Finding 2022-001 by our audit firm. In response to that finding the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2022. As of September 2022, Butler County Community College has completed necessary programming changes to compile req...

The College concurs with Finding 2022-001 by our audit firm. In response to that finding the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2022. As of September 2022, Butler County Community College has completed necessary programming changes to compile required reporting data for required reports. The most recent quarterly report as required by 2 CFR Part 200 was completed and it is posted prominently on our website. The College also has plans to complete spending of funds from the Education Stabilization fund prior to December 31, 2022 and will submit the final Annual report on time and close out this grant. The Controller for the College, Wm. Jake Friel, will be responsible for the compliance and along with Finance Office staff will complete the required reports and submit the reports to the website manager to post on the agreed website page.

View Audit 26584

Finding 20621 (2022-001)

Significant Deficiency 2022

Stoughton Area School District

WI

Special Tests & Provisions Eligibility Reporting

Reference Number: 2022-001 Description: Medicaid Bus Logs Corrective Action Plan: The District will ensure that information from the bus logs is accurately included in the data used to calculate the transportation ratio. Anticipated Corrective Action Plan Completion Date: January 2023 Contact In...

Reference Number: 2022-001 Description: Medicaid Bus Logs Corrective Action Plan: The District will ensure that information from the bus logs is accurately included in the data used to calculate the transportation ratio. Anticipated Corrective Action Plan Completion Date: January 2023 Contact Information: For additional information regarding this finding please contact Erica Pickett, Director of Business Services, at 608-877-5011.

View Audit 24296

Finding 20611 (2022-002)

Material Weakness 2022

Mahalo Homes, Inc.

MD

Questioned Costs HUD Housing Programs Cash Management

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will pay down the residual receipts note in the amount previously approved by HUD. Otherwise it will appear that th...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will pay down the residual receipts note in the amount previously approved by HUD. Otherwise it will appear that they are holding excess residual receipts, which is not the case.

View Audit 20879 Questioned Costs: $1

Finding 20610 (2022-001)

Material Weakness 2022

Mahalo Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The a...

Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 20879 Questioned Costs: $1

Finding 20569 (2022-001)

Material Weakness 2022

Icahn School of Medicine at Mount Sinai

NY

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

Finding 2022-001 Special Tests and Provisions Information on the federal program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Views of responsible officials and planned corrective actions: Management agrees with the finding described ab...

Finding 2022-001 Special Tests and Provisions Information on the federal program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Views of responsible officials and planned corrective actions: Management agrees with the finding described above. The ISMMS Office of Student Financial Services has implemented a combined monthly reconciliation and drawdown process that identifies and resolves discrepancies, as required by the U.S. Department of Education?s Direct Loan reconciliation guidelines under 34 CFR 685.300(b)(5). The process will be detailed in the School?s procedure manual and staff will be trained accordingly. With this new process in place, we will be compliant with the U.S. Department of Education regulations. Name of responsible official: LaVerne Walker Director of Student Financial Services laverne.walker@mssm.edu Projected completion date: ? September 26, 2023: Completed implementation of combined monthly reconciliation and drawdown process ? December 31, 2023: Completed staff training sessions and revision to procedure manual

View Audit 28674

Finding 20565 (2022-001)

Material Weakness 2022

Decatur Hospital Authority D/b/a Wise Health System and Affiliates

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

Corrective Action Plan for Finding 2022-001 We are in receipt of the Findings Required to be Reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Activities Allowed/Unallowed and Allowable Costs/Cost Principles. Decatur Hospital Authority?s...

Corrective Action Plan for Finding 2022-001 We are in receipt of the Findings Required to be Reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Activities Allowed/Unallowed and Allowable Costs/Cost Principles. Decatur Hospital Authority?s Chief Financial Officer, Todd Scroggins, is responsible to oversee and implement the corrective action plan. In its Provider Relief period three and period four reporting submissions for the year ended December 31, 2022, the Authority?s reports included the activity of the Authority and their Nursing Home Facilities (Nursing Homes). The reported activity included other PRF expenses, nursing home infection control expenses and lost revenues. There are four separate nursing home management companies that provide services to the Authority?s seven Nursing Homes. There were approximately $358,571 in nursing home infection control expenses that were unable to be reconciled to eligible expenses for one of the Nursing Homes. The Authority provided the Nursing Homes with templates to use to provide the Authority with the necessary information for the reporting as the reporting was complete on the TIN of the Authority. The Authority relied on the accuracy of the information provided by the Nursing Homes. The Authority was not aware of the findings in the audit of period 1 and period 2 at the time the Authority submitted period 3 reporting. Therefore, the inaccurate reconciliation of eligible infection control expenses from period 2 was also used for reporting in period 3, which caused a recurrence in audit findings due to timing of audits and findings reported to the Authority. The Authority?s CFO will judgmentally perform detailed testing of reported costs and lost revenue from the Nursing homes in future reporting periods. In addition, the Authority?s CFO and management team will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Authority will modify the policies and procedures over federal grant reporting. The Authority?s CFO will oversee this to ensure that it is accomplished for future unreported periods as of this date. The corrective action plan will be implemented by December 31, 2023.

View Audit 27070 Questioned Costs: $1

Finding 20564 (2022-002)

Significant Deficiency 2022

Battle Creek Housing Commission

MI

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2022-002 Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all proper reporting is completed per the grant requirements. Action Taken: Management will implement policies and procedures to ensure compliance with all reporting r...

2022-002 Housing Choice Vouchers ? CFDA 14.871 Recommendation: The Commission should implement policies and procedures to ensure all proper reporting is completed per the grant requirements. Action Taken: Management will implement policies and procedures to ensure compliance with all reporting requirements of the Housing Choice Voucher Grant. Anticipated Completion Date of Action: September 30, 2023

View Audit 26661

Finding 20557 (2022-003)

Material Weakness 2022

Albany Leadership Charter School for Girls

NY

Reporting

Name of Auditee: Albany Leadership Charter School for Girls Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2022 CAP Prepared by: Carina Cook, Superintendent Phone: 518-694-5300 Current Finding on the Schedule of Findings and Responses 3) Finding 2022-003...

Name of Auditee: Albany Leadership Charter School for Girls Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2022 CAP Prepared by: Carina Cook, Superintendent Phone: 518-694-5300 Current Finding on the Schedule of Findings and Responses 3) Finding 2022-003 - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed March 31, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.

View Audit 26325

Corrective Action Plans

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