Corrective Action Plans

Finding 38032 (2022-001)

None 2022

WA

HUD Housing Programs Questioned Costs Reporting

Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to...

Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Cheney Care Community will follow the filing requirements of the regulatory agreement going forward.

View Audit 30312

Finding 38031 (2022-001)

Significant Deficiency 2022

United Way of Anchorage

AK

Questioned Costs Reporting Significant Deficiency

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal...

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal controls to be met with multiple oversights to ensure deadlines do not get missed and funds are not misused along with proper reporting. Proposed Completion Date: December 31, 2022

View Audit 30310

Finding 38028 (2022-001)

Material Weakness 2022

The Laguna Playhouse

CA

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that sufficient, competent accounting resources be utilized so that proper and timely account analysis and reconciliation, a fundamental component of effective internal control, can be completed timely, thoroughly and accurately on a consistent basis.

View Audit 34701

Finding 38010 (2022-006)

Significant Deficiency 2022

City of Montebello

CA

Subrecipient Monitoring Reporting HUD Housing Programs

Staff will strive to submit the reports by the required deadline and will work with their third-party consultant to assist as necessary. Staff has been in contact with its HUD representatives about the program income issue as well as the difficulty in posting PR 29 reports. Responsible Person: Rosem...

Staff will strive to submit the reports by the required deadline and will work with their third-party consultant to assist as necessary. Staff has been in contact with its HUD representatives about the program income issue as well as the difficulty in posting PR 29 reports. Responsible Person: Rosemary Perch Expected Implementation Date: 07/01/2023

View Audit 32131

Finding 38009 (2022-007)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Reporting Significant Deficiency § 200.303

2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Misunderstanding of correct way to handle the accounting of the HEERF. Action taken in response to finding: We have adjusted our policies and provided training to prevent future inaccuracies in reporting when dealing with special funding. Name(s) of the contact person(s) responsible for corrective action: Melissa Mitro Planned completion date for corrective action plan: Effective immediately.

View Audit 28916

Finding 38006 (2022-003)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic and enrollment records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38005 (2022-002)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-002 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreemen...

2022-002 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Josh Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 37986 (2022-006)

Significant Deficiency 2022

New Athens Community Unit School District No. 60

IL

Questioned Costs Procurement, Suspension & Debarment Cash Management

Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board...

Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management?s Response: Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting. Anticipated Date of Completion: June 30, 2023

View Audit 30777 Questioned Costs: $1

Finding 37985 (2022-005)

Significant Deficiency 2022

New Athens Community Unit School District No. 60

IL

Reporting

Condition: We noted that of the quarterly reports filed, 6 out of 10 expenditure reports were not filed in a timely manner. Recommendation: We recommend that care is taken to ensure all reports are filed by their due dates. Management?s Response: The District will take the necessary steps to fi...

Condition: We noted that of the quarterly reports filed, 6 out of 10 expenditure reports were not filed in a timely manner. Recommendation: We recommend that care is taken to ensure all reports are filed by their due dates. Management?s Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 30777

Finding 37984 (2022-002)

Material Weakness 2022

City of Centennial

CO

Questioned Costs Subrecipient Monitoring Material Weakness

Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to imp...

Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to improve its internal controls by ensuring personnel responsible are appropriately trained in federal grant requirements. Additionally, The City has implemented a process that ensures federal expenditure accounting and reporting is reviewed and approved by a second individual to ensure errors are detected and corrected prior to reporting.

View Audit 30458

Finding 37981 (2022-001)

Significant Deficiency 2022

Voices of Stephenson County

IL

Internal Control / Segregation of Duties Reporting

It is not economically feasible to hire additional staff to resolve the segregation of duties issue. The board will continue to review financial statements, budget vs actual results, bank reconciliations and expense reports.

View Audit 29186

Finding 37977 (2022-001)

Material Weakness 2022

Onalaska School District No. 300

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2022-001 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: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 e...

Finding ref number: 2022-001 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: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 ex. 5 Corrective action the auditee plans to take in response to the finding: The Onalaska School District will develop internal controls to ensure compliance with federal wage rate requirements. This will include inserting wage rate clauses into contracts, as well as implementing effective monitoring processes to collect and review all weekly certified payroll reports timely from contractors and subcontractors. The Onalaska School District will provide additional training and materials to ensure staff overseeing compliance with federal programs are aware of all applicable requirements. Anticipated date to complete the corrective action: ? WASBO Training in Spokane with workshop L&I Prevailing Wage Law May 4, 2023 ? Procedural Controls will be developed by July 31, 2023

View Audit 29519

Finding 37973 (2022-004)

Material Weakness 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Matching / Level of Effort / Earmarking Questioned Costs HUD Housing Programs

Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately.

View Audit 28698

Finding 37972 (2022-003)

Material Weakness 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Reporting HUD Housing Programs Material Weakness

Given the size of the Organization and its limited staffing, it will be necessary for the entity to continue its reliance on Eide Bailly LLP for completion of future Schedules.

View Audit 28698

Finding 37971 (2022-005)

Material Weakness 2022

Westmoreland County Community College

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

The college has created a master shared calendar for accounting and the grants/foundation offices. to ensure that all due dates for grants and reporting are known and submissions are made by those due dates. The accounting administration has already created the shared calendar with due dates in acc...

The college has created a master shared calendar for accounting and the grants/foundation offices. to ensure that all due dates for grants and reporting are known and submissions are made by those due dates. The accounting administration has already created the shared calendar with due dates in accordance with the foundation/grants office. The accounting administration will ensure due dates are complied with starting with FY23.

View Audit 28760

Finding 37965 (2022-003)

Material Weakness 2022

Westmoreland County Community College

PA

Cash Management Reporting

A shared calendar has been created with all activities and due dates indicated to ensure reporting is accurate and timely. An outside consultant has been tasked with balancing all remaining funds, indicating the continued use, putting the reports together and ensuring the reports are posted on the ...

A shared calendar has been created with all activities and due dates indicated to ensure reporting is accurate and timely. An outside consultant has been tasked with balancing all remaining funds, indicating the continued use, putting the reports together and ensuring the reports are posted on the website in a timely manner. The President will ensure this is done by June 2023.

View Audit 28760

Finding 37964 (2022-002)

Material Weakness 2022

Westmoreland County Community College

PA

Reporting

A shared calendar has been created with all activities and due dates indicated to ensure reporting is accurate and timely. An outside consultant has been tasked with balancing all remaining funds, indicating the continued use, putting the reports together and ensuring the reports are posted on the ...

A shared calendar has been created with all activities and due dates indicated to ensure reporting is accurate and timely. An outside consultant has been tasked with balancing all remaining funds, indicating the continued use, putting the reports together and ensuring the reports are posted on the website in a timely manner. The President will ensure this is done by June 2023.

View Audit 28760

Finding 37953 (2022-002)

Material Weakness 2022

Charter Township of Commerce

MI

Reporting Questioned Costs Material Weakness

Finding Number: 2022-002 Condition: Related to the Assistance to Firefighters Grant, the Township did not file one of the semi-annual financial reports nor did the Township file either semi-annual perform...

Finding Number: 2022-002 Condition: Related to the Assistance to Firefighters Grant, the Township did not file one of the semi-annual financial reports nor did the Township file either semi-annual performance report. The Township also did not file the annual Project and Expenditure Report as required by the Coronavirus State and Local Fiscal Recovery Funds program. Planned Corrective Action: We will have dual controls in place to make sure future interim reporting to any grant agency will be timely and complete. Contact person responsible for corrective action: Molly Phillips and Katelyn Massey, and whatever department head is responsible for the grant. Anticipated Completion Date: December 31, 2023

View Audit 29620

Finding 37952 (2022-005)

Significant Deficiency 2022

Commonwealth Ports Authority

MP

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding No 2022-005 Name of Contact Person: Skye Lynn L. Aldan Hofschneider, Comptroller Corrective Action: CPA agrees with the finding. CPA has submitted all required quarterly reports and will continue to submit the required reports timely. Proposed Completion Date: July 31, 2023

View Audit 29568

Finding 37944 (2022-001)

Significant Deficiency 2022

Martin Luther King Jr. - Los Angeles (mlk-La) Healthcare Corporation

CA

Reporting Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2022 Award Year. Audit Findings 2022-001: Under the Provider Relief Fund (PRF), providers are required to submit reporting to the Health Resources Services Administra...

CORRECTIVE ACTION PLAN This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2022 Award Year. Audit Findings 2022-001: Under the Provider Relief Fund (PRF), providers are required to submit reporting to the Health Resources Services Administration (HRSA). When compiling the Period 2 PRF report, it was determined that some expenses were included within unreimbursed expenses attributable to Coronavirus in a prior report that were not allowable and expenses that were applied towards other grants. Additionally, there was one selection that was included in both Period 1 report and Period 2 report. The duplication was the result of a department reclassification for an invoice without a corresponding offset. Corrective Action Plan: We agree with the audit finding and action will be taken to improve this gap going forward by updating processes for these kinds of requirements. Controls will be implemented whereby there will be a review of invoice detail to identify potential duplication by someone other than the preparer of the report and a secondary cross validation of a sample set of data to ensure accuracy and compliance with reporting. The contact person responsible for the corrective action is Lupe Retamosa. The corrective action has been implemented as of February 6, 2023. Please let me know if you have any additional questions. Sincerely, Lupe Retamosa Controller Martin Luther King, Jr. Community Hospital

View Audit 29403

Finding 37936 (2022-003)

Material Weakness 2022

Wahluke School District No.73

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2022-003 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: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 303...

Finding ref number: 2022-003 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: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 3031 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Wahluke School District concurs with this finding. The following corrective actions will be taken: ? The Director of Finance will develop and implement a procedure that will ensure that all the wage requirements for public works are met. ? The procedure will identify a key person that will ensure that the district is receiving copies of the certified payroll reports on a weekly basis, form the start of the project to the completion of the project. Anticipated date to complete the corrective action: 08/31/2023

View Audit 29466

Finding 37931 (2022-002)

Material Weakness 2022

Wahluke School District No.73

WA

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls to ensure compliance with federal Title I requirements for allocating funds to school buildings. Name, address, and telephone of District contact person: Gabriela Chacon, 411 E Saddle Mountain Dr. Ma...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls to ensure compliance with federal Title I requirements for allocating funds to school buildings. Name, address, and telephone of District contact person: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 3031 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Wahluke School District concurs with this finding. The following corrective actions will be taken: ? The Title I Program Director will work closely with the Grants Manager and Director of Finance to ensure that the annual application is completed correctly, including the allocations to school buildings. ? An action plan was submitted to OSPI which includes initial planning with the District Office team prior to the beginning of the school year, as well as monthly meetings with the Title I Program Director to ensure ranking and allocations are maintained. ? The district now has a Grants Manager that is working closely with the Title I Program Director to ensure that the buildings are within ranking order. Anticipated date to complete the corrective action: 08/31/2023

View Audit 29466

Finding 37930 (2022-001)

Material Weakness 2022

Wahluke School District No.73

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 ...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 3031 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Wahluke School District concurs with this finding. The following corrective actions will be taken: ? The Director of Finance will revise the time and effort procedure to include a verification process to ensure that all federally funded staff complete and submit time and effort forms. ? The Director of Finance will meet with the Grants Manager on a quarterly basis to review the staffing schedules and payroll coding to ensure that all federally funded staff are included in the Time and Effort tracking spreadsheet. Anticipated date to complete the corrective action: 08/31/2023

View Audit 29466

Finding 37915 (2022-002)

Significant Deficiency 2022

Family Services of Westchester, Inc.

NY

Reporting Subrecipient Monitoring

Family Services of Westchester, Inc. Corrective Action Plan February 27, 2023 U.S. Department of Health and Human Services Family Services of Westchester, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue ...

Family Services of Westchester, Inc. Corrective Action Plan February 27, 2023 U.S. Department of Health and Human Services Family Services of Westchester, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Cluster: Assistance Listing Number 93.600 SIGNIFICANT DEFICIENCIES Finding 2022-002 ? Reporting Recommendation: We recommend that the Organization register in the Federal Funding and Accountability and Transparency Act Subaward Reporting System (FSRS) and timely report the required subaward information as required by the Transparency Act. Action Taken There is a specific Head Start requirement that all direct subawards with an obligated amount over a $30,000 threshold must be reported as such by no later than the end of the following month of the agreement to FSRS. There was an oversight on the specifics of this requirement resulting in a late report. Going forward, workflow has been amended to take this requirement into account and to submit the report on a timely basis, no later than the end of the following month of the agreement. Completion Date: February 27, 2023 If the U.S Department of Health and Human Services has questions regarding this plan, please call Maria Mazzotta at (914)502-1470. Sincerely yours, Maria Mazzotta Chief Finance Officer

View Audit 34307

Finding 37914 (2022-001)

Significant Deficiency 2022

Family Services of Westchester, Inc.

NY

Subrecipient Monitoring Questioned Costs Reporting

Family Services of Westchester, Inc. Corrective Action Plan February 27, 2023 U.S. Department of Health and Human Services Family Services of Westchester, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue ...

Family Services of Westchester, Inc. Corrective Action Plan February 27, 2023 U.S. Department of Health and Human Services Family Services of Westchester, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Cluster: Assistance Listing Number 93.600 SIGNIFICANT DEFICIENCIES Finding 2022-001 ? Inaccurate SEFA, Reporting Recommendation: We recommend that the Organization strengthen its policies and procedures for the identification of Federal awards, including pass-through federal funds to subrecipients, to ensure a complete and accurate SEFA is prepared in a timely manner and in accordance with the requirements of the Uniform Guidance. Action Taken There was an oversight in the completion of the SEFA resulting in not including passthrough federal funds given to subrecipients. Going forward, workflow has been amended to take into account any subawards given to subrecipients of federal funds, to ensure inclusion of the information in the SEFA. Completion Date: February 27, 2023 If the U.S Department of Health and Human Services has questions regarding this plan, please call Maria Mazzotta at (914)502-1470. Sincerely yours, Maria Mazzotta Chief Finance Officer

View Audit 34307

Corrective Action Plans

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