Corrective Action Plans

Finding 8676 (2021-001)

Material Weakness 2021

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is...

Recommendation: The Association continue to work internally and with software vendors and outside consultants as needed to implement a chart of accounts and custom reporting tools that will assist them in complying with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Upon discovering flaws in the new financial system we immediately hired a third‐party consultant who was experienced with our newly implemented software system (MIP) as well as fiscal best practices. This consultant was made available to the Fiscal team at the time, offering support in the transition to the new software. Root Cause Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID‐19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately, the OCCDA Executive Director worked directly with the remaining team members to ensure business continuity in the fiscal department. Promptly, the chart of accounts was updated to track grants separately as well as any carry‐over funds. Also, an additional support membership was purchased through NP Solutions which specializes in MIP implementation and software. During the recruitment and hiring of staff, the new Fiscal/HR Director has delegated tasks that streamline duties, creating separation of duties where appropriate to ensure effective internal controls. The fiscal team positions have not only been delegated separate tasks but have also been provided in‐depth training on them. The leadership team has been trained on allowable costs and charged with reviewing their assigned budgets each month. Already our Fiscal Manager has implemented running monthly spending reports. The Leadership team members work monthly with the Fiscal Manager to review the reports and line‐by‐line reports when appropriate to seek clarification and ensure that we are reporting accurately. The Fiscal/HR Director, Fiscal Manager, and Fiscal Assistant were sent to an in‐depth MIP training this year to increase skills and knowledge of software to align with GAPP practices. Also, the Fiscal/HR Director has completed a Uniform Guidance training this year and our Fiscal Manager will be taking this training in the coming year. Moving forward in 2024, the Fiscal Manager will continue to update the chart of accounts to organize the general ledger and enhance our reports for ease of use and ensure accuracy. On or before March 2024 the chart of accounts will be updated. For example, each time a new funding source is received a new program code will be created allowing for tracking and reporting. Our internal policy indicates that we will have regular reviews and ensure compliance. Our new Fiscal Manager has current relationships with the software team allowing for questions to be asked and answered quickly. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: In process to be completed by March 2024 (Q1)

View Audit 11832

Finding 8646 (2021-004)

Significant Deficiency 2021

Shoshone-Paiute Tribe of the Duck Valley Indian Reservation

NV

Reporting

The audit report has not been timely completed and submitted to the funding agency or the federal audit clearinghouse.

View Audit 11801

Finding 8646 (2021-004)

Significant Deficiency 2021

Shoshone-Paiute Tribe of the Duck Valley Indian Reservation

NV

Reporting

Contact person Mike Cecco, CFO

View Audit 11801

Finding 8646 (2021-004)

Significant Deficiency 2021

Shoshone-Paiute Tribe of the Duck Valley Indian Reservation

NV

Reporting

Anticipation completion Date 6/30/2024

View Audit 11801

Finding 8646 (2021-004)

Significant Deficiency 2021

Shoshone-Paiute Tribe of the Duck Valley Indian Reservation

NV

Reporting

FY 2022 is in arrears. This finding will continue until we have submitted the FY 2023 audit no later than June 30, 2024; then, this finding will not repeat.

View Audit 11801

Finding 8603 (2021-001)

None 2021

Alma Family Services

CA

Reporting Internal Control / Segregation of Duties § 200.507

View of Responsible Officials and Planned Corrective Actions: Despite Alma having a well-established accounting process in place to ensure the timely and accurate generation of financial reports, the delays in presenting schedules during this audit were influenced by unforeseen circumstances. Notabl...

View of Responsible Officials and Planned Corrective Actions: Despite Alma having a well-established accounting process in place to ensure the timely and accurate generation of financial reports, the delays in presenting schedules during this audit were influenced by unforeseen circumstances. Notably, scheduling conflicts arose due to the audit coinciding with either concurrent program reviews or audits mandated by the County, compelling Alma to prioritize accordingly. Alma is proactively adapting its infrastructure and operational framework to enhance efficiency continuously. Management expresses confidence in the effectiveness of the current plan and response, believing it will mitigate similar issues in future audits. Personnel Responsible and position: Lourdes Caracoza, CEO/President Wally Racela, Chief Financial Officer Anticipated Completion: December 31, 2023

View Audit 11675

Finding 8453 (2021-005)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307

In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.

View Audit 11397 Questioned Costs: $1

Finding 8452 (2021-004)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Reporting

In response to finding number 2021-SA4, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure Federal grant reporting is complete, accurate, and timely.

View Audit 11397 Questioned Costs: $1

Finding 8450 (2021-002)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the...

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the Comptroller General of the United States’s “Standards for Internal Control in the Federal Government” or COSO’s “Internal Control Integrated Framework”.

View Audit 11397 Questioned Costs: $1

Finding 8449 (2021-001)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Reporting

In response to finding number 2021-SA1, management agrees with the finding and will design, implement, and maintain internal controls that ensure the figures reported on the SEFA properly represent expenditures incurred in the Organization’s accounting software; and that the reported figures are rec...

In response to finding number 2021-SA1, management agrees with the finding and will design, implement, and maintain internal controls that ensure the figures reported on the SEFA properly represent expenditures incurred in the Organization’s accounting software; and that the reported figures are reconciled timely to the general ledger. Further, management will take measures to train personnel in SEFA reporting requirements to help ensure that the preparation of the SEFA report is accurate and ties to the general ledger.

View Audit 11397 Questioned Costs: $1

Finding 8247 (2021-006)

Material Weakness 2021

Round Valley Indian Tribes

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management.

View Audit 10880

Finding 8038 (2021-002)

Significant Deficiency 2021

Caldwell County, Missouri

MO

Subrecipient Monitoring Reporting § 200.510

Our office will collect all documentation of awards and enter each award into the budget. We will establish a separate folder for each grant award and retain copies of the grant award documents, vendor quotes, invoices, and payments in the office of the county clerk. We will obtain receipts of reve...

Our office will collect all documentation of awards and enter each award into the budget. We will establish a separate folder for each grant award and retain copies of the grant award documents, vendor quotes, invoices, and payments in the office of the county clerk. We will obtain receipts of revenues.

View Audit 10535

Finding 7997 (2021-007)

Significant Deficiency 2021

Jft Recovery and Veterans Support Services

PA

Procurement, Suspension & Debarment Cash Management Reporting § 200.302 § 200.303 § 200.318 § 200.319 § 200.430

Policies will be placed and adopted by the agency that meet the UG code. These policies will be placed in the fiscal manual. The fiscal manual will be created by using federal guidelines and by using the DDAP fiscal manual as guidance.

View Audit 10453

Finding 7996 (2021-006)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Questioned Costs Reporting

To better prepare for the SEFA JFT has started organizing and tracking revenues and expenses in the accounting system by source. As stated earlier there have been checks and balances put into place through existing and new policies. This has been done with the above listed assigning and hiring of ...

To better prepare for the SEFA JFT has started organizing and tracking revenues and expenses in the accounting system by source. As stated earlier there have been checks and balances put into place through existing and new policies. This has been done with the above listed assigning and hiring of extra staff for the fiscal department, Quick Books, hiring of the accountants from The Gift, A new filing system, a receipt machine and the new policies that will be in the newly created fiscal manual that is being worked on currently and shall be completed by July 1, 2023.

View Audit 10453 Questioned Costs: $1

Finding 7995 (2021-005)

Material Weakness 2021

Jft Recovery and Veterans Support Services

PA

Reporting Procurement, Suspension & Debarment Allowable Costs / Cost Principles

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fis...

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fiscal Coordinator will then complete the billing amount and fiscal narrative then the report will be reviewed by the Deputy Director. Once approved the report will be presented to the Executive Director for final review, approval and signature and date placed on each report before it is sent to the funder. All program coordinators will complete a JFT outcomes report that is placed in an electronic reporting system and these reports will be reviewed quarterly by the Deputy Director. The Deputy Director does data analysis and these reports are placed in narrative form by the Deputy Director quarterly and the year-end report. These are shared with the funders according to the reporting requirements in the grant. All reports must be to funders by the 15th of the following month, unless otherwise stated in funder contract. The following policy will also be added to the fiscal manual: All budget modifications will be written up on the budget modification form and sent to the funder electronically once approved the form will be notated and include the funders signature, written on the form verbal communication from the funder, or a copy of the email with funder approval. The following policy will also appear in the fiscal manual: All purchases will be made and reported on the proper month of billing. All purchases will be tracked as stated in the manual by an entry in the fiscal journal (Quick Books), paid, receipt and documentation will be filed under the proper grant and the proper month.

View Audit 10453

Finding 7774 (2021-005)

Material Weakness 2021

County of Montgomery

PA

Reporting Subrecipient Monitoring Material Weakness

U.S. Department of Treasury 2021-005 Emergency Rental Assistance Program – Assistance Listing No. 21.023 Condition and Context: Policies and controls in place regarding the completeness of the SEFA schedule were not properly functioning. While performing the tie out of Emergency Rental Assistance pr...

U.S. Department of Treasury 2021-005 Emergency Rental Assistance Program – Assistance Listing No. 21.023 Condition and Context: Policies and controls in place regarding the completeness of the SEFA schedule were not properly functioning. While performing the tie out of Emergency Rental Assistance program grants, it was noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient expenditures. Recommendation: Management should review the process of recording federal expenditures to determine if total expenditures include subrecipient expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff responsible for preparing the SEFA will verify and review all expenditures to determine if sub-recipient expenditures are included. Departments will utilize Project Codes in Infor to allow for expenditures to be tracked by grant. Each department will maintain a list of grant contracts County of Montgomery November 27, 2023 that include sub-recipient activities, and a comparison of overall grant expenditures vs. subrecipient expenditures will be conducted to ensure all subrecipient expenditures are identified and included in the SEFA. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7751 (2021-011)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Health and Human Services 2021-011 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: Policies and controls in place regarding the completeness of the SEFA schedule were not properly functioning. While performing the SEFA tie out of the ELC...

U.S. Department of Health and Human Services 2021-011 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: Policies and controls in place regarding the completeness of the SEFA schedule were not properly functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal expenditures included on the SEFA did not indicate the amount of ELC expenditures per client provided detail. Recommendation: We recommend management should review the process of recording federal expenditures to determine if total expenditures is accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A Deputy Controller of Grant Accounting was hired in February 2023 and is responsible for establishing processes, providing training, and working with grant-funded departments to ensure the proper recording of federal expenditures. The County is reviewing and updating the post-award Grant Accounting Policies including the treatment of grant expenditures and revenues to ensure a consistent grant accounting process. The process for recording federal expenditures will be formalized and regular training County of Montgomery November 27, 2023 and oversight will be provided to County grant staff to ensure that federal grant expenditures reported on the SEFA are accurately reported. Continued utilization of the Infor Grant Management System, including the assignment of individual Project Codes to each grant, will allow department grant staff to identify and isolate federal expenditures in Infor. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024 If there are any questions regarding this plan, please call Thomas Landauer at 610-278-3072

View Audit 10111

Finding 7750 (2021-010)

Material Weakness 2021

County of Montgomery

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-010 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount ...

U.S. Department of Health and Human Services 2021-010 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. General Accounting and Grant Accounting will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7744 (2021-008)

Material Weakness 2021

County of Montgomery

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount t...

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. The general accounting department will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7724 (2021-007)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2021-007 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand' reports was submitted more than 10 days after the quarter end...

U.S. Department of Housing and Urban Development 2021-007 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand' reports was submitted more than 10 days after the quarter end. The U.S. Department of Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly Report will meet this ongoing reporting requirement which are due no later than 10 days after the end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. Recommendation: We recommend management should review the process for submitting CDBG reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Deputy Controller of Grant Accounting will provide training to grant funded-departments to stress the importance of compliance with grant requirements including reporting requirements. The Grant Accountant will regular reviews of each department to ensure required reporting is County of Montgomery November 27, 2023 submitted on time and will work with non-compliant departments to establish a corrective action plan for late reporting. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7723 (2021-006)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2021-006 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: The expense detail provided was based on the cash basis instead of the accrual basis. As a result, the SEFA did not capture expense during the year corre...

U.S. Department of Housing and Urban Development 2021-006 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: The expense detail provided was based on the cash basis instead of the accrual basis. As a result, the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on the program year instead of the county's fiscal year. Recommendation: We recommend management reviews the process of recording federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A Deputy Controller of Grant Accounting was hired in February 2023 and is responsible for establishing processes, providing training, and working with grant-funded departments to ensure the proper recording of federal expenditures. The County is reviewing and updating the post-award Grant Accounting Policies including the treatment of grant expenditures and revenues to ensure a consistent grant accounting process. The process for recording federal expenditures will be formalized and regular training and oversight will be provided to County grant staff to ensure that federal grant expenditures reported on the SEFA are reported on the accrual basis. Continued utilization of the Infor Grant Management System, including the assignment of individual Project Codes to each grant, will allow department grant staff to identify and isolate federal expenditures in Infor. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7722 (2021-004)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services 2021-004 Various Federal Programs – Assistance Listing Nos. 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Condition and Context: The County’s single aud...

U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services 2021-004 Various Federal Programs – Assistance Listing Nos. 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Condition and Context: The County’s single audit and reporting package was delayed for the year ended December 31, 2021, beyond the due date. Recommendation: The County should evaluate its procedures around timely submission of the single audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is implementing best practices in grant administration to ensure the timely submission of the Single Audit. A Deputy Controller, Grant Accounting was hired in February 2023. This position provides oversight, training, communications and regular review of grant receivables and expenditures, along with their inclusion in the General Ledger. Additionally, continued use of Infor’s grant management system and Project codes will increase efficiency in accurately completing the SEFA and providing documentation as requested for programs being audited. The County began implementing a grant accounting system as part of our implementation of Infor in mid-2021 and will continue to roll out this system to departments who receive grants but not yet utilizing the system to track their grants. Immediately upon completion of the 2021 SEFA in May 2023, the County invested in additional temporary accounting staff to assist with preparation of the 2022 SEFA, which is complete as of November 2023. We will work with CLA to ensure the 2022 Single Audit can be completed timely with a submission goal of mid-2023. County staff will begin preparation of the 2023 SEFA in early 2024 and will work with CLA toward an on-time submission of the 2023 Single Audit by September 30, 2024. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Dean Dortone Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7717 (2021-001)

Material Weakness 2021

Breathitt County Fiscal Court

KY

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

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Offic...

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Officer and Occupational Tax Administrator, to segregate duties in a more controlled method. The newly hired County Treasurer will work to resolve the following issues by the end of the calendar year in the following manner. Failure to perform accurate reconciliations - the new Treasurer has already begun to perform accurate reconciliations at the end of each month. Tax obligations not paid timely - the new Treasurer has already implemented a system for paying obligations by the deadline. Failure to maintain accounting records - the Former Treasurer began the process of reporting & record maintenance for the Justice Center Corporation Fund and the new Treasurer is continuing with this reporting method. This was implemented at the end of 2022. Failure to prepare financial statements timely - the new Treasurer will complete the annual statement in accordance with KRS 68.020 in a timely manner. Failure to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) - the new Treasurer will complete SEFA's accurately. Disbursements issues: o Segregation of duties is currently being reviewed and the new Treasurer is establishing a process for review and approval of disbursements that will allow for stronger internal controls. New system will be in place by the end of the calendar year. The Breathitt County Fiscal Court has also begun utilizing [software name redacted] as the primary accounting software which will allow for more consistent tracking of purchase orders and permit better tracking of obligated expenses. Supporting documentation will be kept for all transactions, including credit card transactions. Invoices will be paid in a timely manner - great strides have already been made in this area with the hiring of the new Treasurer but will continue to improve during the remainder of the calendar year 2023. The Breathitt County Fiscal Court adopted the KY Model Procurement code in August 2023. With the hiring of a new Applicant Agent in January 2023 and a new Treasurer in July 2023 proper bid documentation is already being maintained and procurement policies are being followed. An encumbrance list will be maintained by the new Treasurer. Payroll issues: o Annual pay rate lists will be maintained & approved at the first regular meeting of the Breathitt County Fiscal Court each January. New County Treasurer will ensure that payments moving forward do not exceed statutory maximums. All lump sum payments made to employees will be issued using W2's, moving forward, beginning in November 2023.

View Audit 10097

Finding 7626 (2021-008)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Material Weakness Reporting

In the future, we will develop a spreadsheet to calculate lost revenues as necessary based on applicable guidance. We will be sure to include this calculation in the reporting submission even if we feel expenditures are adequate to cover the federal award received.

View Audit 10000

Finding 7624 (2021-006)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

In the future, we will only use actual amounts for items that have been purchased. In addition, amounts will be reviewed against the funding guidance to make sure they are within the period of availability.

View Audit 10000 Questioned Costs: $1

Corrective Action Plans

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