Corrective Action Plans

Finding 42459 (2022-002)

Significant Deficiency 2022

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 40581 Questioned Costs: $1

Finding 42458 (2022-001)

Significant Deficiency 2022

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 40581

Finding 42451 (2022-001)

Significant Deficiency 2022

Hamline University of Minnesota

MN

Questioned Costs Eligibility Reporting

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Hamline has started a Corrective Action Plan by more clearly communicating the requirements of the timely reporting to the partnering departments or Finance, Provost, President?s Office and Student Accounts. The Corrective Action Plan will require the Student Accounts area to report to Institutional Effectiveness Office and Financial Aid Office any updates to third party servicers. The Provost Office will responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any additions or changes regarding academic program or educational locations. The President?s Office will be responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any changes in leadership or board members. All changes need to be reported immediately to Institutional Effectiveness Office and Financial Aid Office to ensure the ECAR is updated within the 10-reporting requirement. Additionally, IE and Financial Aid will annually review the ECAR at the end of June to correspond to the new fiscal year board of trustees that is effective on July 1 every year. Names of the contact persons responsible for corrective action: Sally Gerlach, Assistant Director of Institutional Effectiveness and Lynette Wahl, Senior Director of Financial Aid and Enrollment Planned completion date for corrective action plan: October 11, 2022

View Audit 39719

Finding 42446 (2022-002)

Material Weakness 2022

Lighthouse Central Florida, Inc.

FL

Questioned Costs Subrecipient Monitoring Material Weakness

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. U.S. Department of Housing and Urban Development 2022 - 002 Community Development Block Grants? Assistance Listing No. 14.218 Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement and internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is communicating with pass-through agencies to ensure that reporting requirements are clear and the agency is submitting performance reporting accurately and on-time. Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christina Carrier at 407-898-2483.

View Audit 40120

Finding 42428 (2022-003)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Reporting requirement in the COVID-19 ESSER grants. Description of Corrective Action Plan: The school corporation will implement an internal control of dual signatures on all reporting related to the ESSER and GEER grants. This will provide an extra layer of oversight to ensure complete accuracy with reporting. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42417 (2022-002)

Significant Deficiency 2022

National Railroad Passenger Corporation

DC

Reporting Questioned Costs Matching / Level of Effort / Earmarking § 200.502 § 200.510

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated ...

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated version of the SEFA corrected the balance presented. The presentation on the SEFA of the balance of the RRIF loan has specific federal regulation requirements. Amtrak will review and update its SEFA Preparation Guide to ensure full compliance with 2 CFR Part 200 specifically for presentation of the RRIF loan balance. Amtrak will also consider providing training to key grants management personnel on an annual basis to keep them up to date with federal regulations. The contact for this item is Lucia Butts, AVP Funding and Grants. The Company anticipates that the updated procedures and training will remediate this finding in the fiscal year ending September 30, 2023 and beyond.

View Audit 39281

Finding 42406 (2022-003)

Significant Deficiency 2022

Homeless Assistance Leadership Organization, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.302

Views of Responsible Officials: Management agrees with the finding and will provide additional training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

View Audit 38559

Finding 42403 (2022-001)

Significant Deficiency 2022

Rend Lake College District #521

IL

Student Financial Aid Special Tests & Provisions Reporting

Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student c...

Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Plan: The Financial Aid Office has revised the worksheet used for Return of Funds calculation to include separate lines for tuition, fees, and books instead of only the aggregate total. The Financial Aid Specialist is training to perform the Return of Funds calculations. Going forward, when the Specialist performs the calculations, the files subsequently will be reviewed by the Director of Institutional Compliance and Research. When the Director of Institutional Compliance and Research reviews the R2T4 files for accuracy, she will also pull up the student?s file in COD to verify the amount has been transmitted. The Director will print the page for the R2T4 binder. This way the Director will quickly be able to see if a file has not been transmitted to COD. The Financial Aid Office staff has been retrained on separating tax information when a student (or parent) filed jointly and is now divorced, which was the case in the noted error. The staff will now leave the percentage to all decimal places in the calculator before multiplying it by the taxes paid. This will remove the chance for error due to rounding. Anticipated Date of Completion: Immediately upon learning of the deficiency. Contact Person Responsible for Corrective Action: Amy Epplin, Director of Institutional Compliance & Research

View Audit 38813

Finding 42397 (2022-002)

Significant Deficiency 2022

Harford Community College

MD

Questioned Costs Reporting

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. The rep...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. The report has been amended to reflect the appropriate amount of aid from HEERF III disbursed, and resubmitted to the Secretary of the Department of Education. Name of the contact person responsible for corrective action: Karina Jackson, Director for Finance Planned completion date for corrective action plan: November 7, 2022

View Audit 39204

Finding 42395 (2022-002)

Material Weakness 2022

Mary M Knight School District No. 311

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action ...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will ensure certified payrolls are reviewed prior to issuing payments to comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42390 (2022-001)

Material Weakness 2022

Mary M Knight School District No. 311

WA

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal procurement requirements. Name, address, and telephone of...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will implement controls to ensure they comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42380 (2022-001)

Material Weakness 2022

Operation Fresh Start, Inc.

WI

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-001: Late Filing of Audit Report Management?s Response Operation Fresh Start experienced turn over in the accountant and finance manager positions during the previous audit cycle. This created a situation where audit information was compiled late. All items within the audit were accurat...

Finding 2022-001: Late Filing of Audit Report Management?s Response Operation Fresh Start experienced turn over in the accountant and finance manager positions during the previous audit cycle. This created a situation where audit information was compiled late. All items within the audit were accurate. Operation Fresh Start has hired the staff requisite for completing the audit on time and has a time line in place for this to occur for the current fiscal year. We have a Finance Manager in place which will allow for timely audit completion for fiscal year 2023 Contact Person Responsible for Corrective Action: Gregory Markle, Executive Director Anticipated Completion Date: August 1, 2023

View Audit 38238

Finding 42314 (2022-005)

Significant Deficiency 2022

Las Cruces Public School District No. 2

NM

Internal Control / Segregation of Duties Questioned Costs Reporting

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Ef...

Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.

View Audit 38633

Finding 42280 (2022-001)

None 2022

Wilkes-Barre Voa Elderly Housing, INC (palmer House)

VA

Reporting Questioned Costs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $57. Management will en...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $57. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 19, 2022

View Audit 48619

Finding 42279 (2022-001)

Significant Deficiency 2022

Community Treatment, Inc.

MO

Questioned Costs Special Tests & Provisions Eligibility

November 2022 PLANNED CORRECTIVE ACTION FOR CURRENT YEAR FINDINGS FINANCIAL STATEMENT FINDING There were no financial statement findings. FEDERAL AWARD FINDING OR QUESTIONNED COSTS For the year ended June 30, 2022, there was one federal award finding as summarized below. Finding 2022-001: The Office...

November 2022 PLANNED CORRECTIVE ACTION FOR CURRENT YEAR FINDINGS FINANCIAL STATEMENT FINDING There were no financial statement findings. FEDERAL AWARD FINDING OR QUESTIONNED COSTS For the year ended June 30, 2022, there was one federal award finding as summarized below. Finding 2022-001: The Office of Management and Budget Compliance Supplement requires that health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. In a sample of 40 sliding scale patients, one patient?s sliding scale category was incorrectly entered into the system. Views of Responsible Officials and Corrective Action Plan: Community Treatment, Inc has in place a policy regarding sliding fee discount program that includes review and random audits of individual sliding fee applications. The error found during the course of the financial audit was the result of incorrect data entry into the EMR for the specific patient. The application itself was correct. Corrective action to reduce the risk of this happening in the future includes, training to all staff of the policy and procedures and the importance of accurate data entry. Additional audit steps will include verification of the data entered and actual calculation on the patient ledger. The audit sample selected by the billing department will be increased for each clinic location and additional reporting of any findings to the appropriate management staff will be shared on a weekly basis. Contact: Amy Rhodes Anticipated Completion Date: December 2022

View Audit 45668

Finding 42275 (2022-001)

None 2022

Youngstown Voa Ind Housing INC (freedom Village Youngstown)

VA

Cash Management HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 15, 2021 in the amount of $9,505. M...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on October 15, 2021 in the amount of $9,505. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: October 15, 2021

View Audit 45664

Finding 42274 (2022-001)

Significant Deficiency 2022

Southern Iowa Economic Development Association Dba Sieda Community Action

IA

Reporting

Due to fiscal staff shortage, there was no one with access to the PMS system to file the necessary reports in a timely manner. The fiscal officer joined the agency at the beginning of June, received access to the system, and all fil ings were completed and brought current. Moving forward, there will...

Due to fiscal staff shortage, there was no one with access to the PMS system to file the necessary reports in a timely manner. The fiscal officer joined the agency at the beginning of June, received access to the system, and all fil ings were completed and brought current. Moving forward, there will be other fiscal staff trained to complete the reports in the absence of a fiscal officer.

View Audit 43364

Finding 42272 (2022-002)

None 2022

Catawba College

NC

Reporting

Finding 2022-002: The College submitted their quarterly reports to the Department of Education but did not timely post several of the quarterly report to the website for the year ended May 31, 2022. Management?s Response: The College submitted all reporting to the Department of Education and other f...

Finding 2022-002: The College submitted their quarterly reports to the Department of Education but did not timely post several of the quarterly report to the website for the year ended May 31, 2022. Management?s Response: The College submitted all reporting to the Department of Education and other federal agencies. Due to transition of personnel, mentioned in the first finding, as well as the transition of the college?s website, a minimum number of reports were not posted within the day requirement or were reposted at a later date due to webpage transitions. In future fiscal years, reports will be posted timely. Contact information: Lauren V. Cox Vice President of Finance and Administration Lvcox21@catawba.edu

View Audit 41417

Finding 42269 (2022-003)

Material Weakness 2022

University of Puerto Rico

PR

Questioned Costs Reporting Internal Control / Segregation of Duties

Management?s Response The UPR concurs with this finding. On May 6, 2022, UPR-Aguadilla tried to submit the annual report but the Department of Education platform kept showing some errors. Aguadilla asked for feedback on HEERF.AnnualReport@ed.gov and received a manual with instructions to resolve...

Management?s Response The UPR concurs with this finding. On May 6, 2022, UPR-Aguadilla tried to submit the annual report but the Department of Education platform kept showing some errors. Aguadilla asked for feedback on HEERF.AnnualReport@ed.gov and received a manual with instructions to resolve errors. The report was submitted on May 9, 2022. To prevent this issue, on March 8, 2022, the Finance Office at Central Administration sent an e-mail to institutional units reminding them that the annual report as of December 31, 2022 must be submitted on or before March 24, 2022. Responsible Person or Office: Finance Office at Central Administrations and Institutional Units. Timeline: 2024

View Audit 41413

Finding 42268 (2022-004)

Material Weakness 2022

University of Puerto Rico

PR

Questioned Costs Subrecipient Monitoring Reporting

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulat...

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulated expenses. If the new report did not have changes from the previous report our Institution was required to just send an email saying ?No changes from the previous report? and no additional report had to be submitted. ? For the 04/01/22 exception, the report was sent on 04/08/22, but there were no changes from the prior report submitted ? For the 05/20/22 exception, the employee in charge of this task was on vacation. We will designate another employee to ensure compliance with the reporting deadlines. Thus, we will have two employees verifying that the reports are ready to submit on time and one of them can substitute the other one when he is on vacation. Responsible Person or Office: Finance Office at Central Administration. Timeline: 2024

View Audit 41413

Finding 42264 (2022-002)

Material Weakness 2022

University of Puerto Rico

PR

Student Financial Aid Eligibility Reporting

Management?s Response The UPR concurs with this finding. To address the situation and take corrective actions, a meeting was held at the Vice Presidency for Academic Affairs and Research on March 15, 2023 with registrars of the eleven (11) units of the UPR System. The following actions were...

Management?s Response The UPR concurs with this finding. To address the situation and take corrective actions, a meeting was held at the Vice Presidency for Academic Affairs and Research on March 15, 2023 with registrars of the eleven (11) units of the UPR System. The following actions were proposed as corrective actions: ? Registrars were instructed to attend a Federal Student Aid workshop on March 28, 2023, on Loan Servicing, Enrollment Reporting, and the National Student Loan System. ? Professors will be oriented on the importance of taking and reporting attendance timely. ? All campuses must use the NEXT System (student data platform developed internally) to report partial and total withdrawals, as well as the attendance report. (We noted that the units that are using NEXT System did not have findings). For the five students of RUM and RCM the UPR was unable to provide information from NSLDS; the search on the website displayed ?Search returned 0 students. No matching students records found?. On December 9, 2022 RUM contacted NSLDS Customer Service Center by e-mail. They later received an e-mail informing the case was closed without further explanations. Also, NSLDS issued electronic announcements confirming problems with the implementation of their new website. On the other hand, RUM was able to provide evidence to auditors that they reported the status change of all students to the Clearing House on time. Responsible Person or Office: Executive Vice President for Academic Affairs and Research. Timeline: June 2024

View Audit 41413

Finding 42263 (2022-003)

Significant Deficiency 2022

City of Burbank

CA

Questioned Costs Reporting Significant Deficiency

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pand...

Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pandemic period and cross referenced it with the actual past due balances as of June 15, 2021 to ensure no arrears prior to March 4, 2020 were included. Prior to the pandemic, BWP did not have sufficient arrearage data to easily calculate the credits, hence BWP relied on a data search methodology that estimated qualified customer balances to apply funds. Since the pandemic, BWP has changed its reporting on customer arrearages. BWP will run a daily aging report that will be used to calculate customer arrearages incurred during a specific period. Before credits are authorized, BWP Customer Service will manually spot-check the data set to verify accuracy. With regards to review of Federal grants awarded, BWP holds a monthly meeting with key personnel and an outside grants administrator to get status updates of pursued and/or awarded grants, including any federally funded grants. The Financial Accounting Manager-BWP and Principal Utility Accounting Analyst now attend this meeting. The Principal Utility Accounting Analyst will be responsible for timely communication of all key Federal grants data to City Finance and will prepare an annual schedule for all grant funding received/spent through the general ledger. In addition, BWP?s Legislative Analyst and BWP Finance staff will cross check records to timely reconcile grant reporting/activity.

View Audit 48309 Questioned Costs: $1

Finding 42260 (2022-001)

Significant Deficiency 2022

Bon Secours Mercy Health

OH

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.303

Management recognizes that Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control ov...

Management recognizes that Per Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart D, Section 200.303), the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Under the terms and conditions of the award, Provider Relief Funds (PRF) is subject to 45 CFR section 75.302 (Financial management and standards for financial management systems). The PRF program requires special reporting through the Provider Relief Fund Reporting Portal that contains key line items containing critical information, which includes the Calculation of Lost Revenues Attributable to Coronavirus. In all instances Bon Secours Mercy Health (BSMH) has adequate lost revenue to be eligible for PRF funding and has maintained a correct list of the assigned lost revenue amounts; the Cares Act portal was not updated correctly to incorporate certain lost revenue amounts. As recommended, Management will employ additional review steps to ensure that the portal tracking of lost revenues is properly stated going forward. The contact for this finding is Kim Ralston, VP, Reimbursement, KMRalston@mercy.com.

View Audit 47065

Finding 42253 (2022-001)

Material Weakness 2022

La Plata County Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal con...

Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted

View Audit 45008

Finding 42249 (2022-002)

Significant Deficiency 2022

Laurens County Commission on Alcohol Drug Abuse Dba Gateway Counseling

SC

Questioned Costs Reporting Internal Control / Segregation of Duties

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE CENTER TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 45006 Questioned Costs: $1

Corrective Action Plans

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