Corrective Action Plans

Finding 50253 (2022-002)

Significant Deficiency 2022

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.334

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forw...

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forward including the fourth quarter 2022 report and the 2022 annual report. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward for future quarterly and annual reports starting 12/19/2022

View Audit 51053

Finding 50214 (2022-001)

Significant Deficiency 2022

Catholic Charities

OR

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Fi...

CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Finding Reference #: 2022-001 Significant deficiency Recommendation: We recommend management review the current internal control procedures and implement additional procedures to ensure annual recertifications are performed as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure annual recertifications are performed as required by December 31, 2022. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.

View Audit 43034

Finding 50168 (2022-002)

Significant Deficiency 2022

Sibley County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly....

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly. Unit meetings are planned and will be held twice per month with Health Care as a standing agenda item. The importance of updating MAXIS with reported information will be discussed at these meetings. DHS also provides County and Tribal nations with regular update meetings which agency staff will be encouraged to watch every other Wednesday. In addition, the HCE-PIX meetings are specifically directed toward heath care and the updates that were made to policy and procedure. These meetings occur between 2 to 5 times per month and the information shared will also be a topic of discussion during our semimonthly unit meetings. During the unwinding period of the Public Health emergency DHS has sent out several bulletins with policy updates and the procedures these new policies require along with agency responsibilities. Communicating these changes regularly will aide in the appropriate and accurate determination of Health Care eligibility. Anticipated Completion Date: July 01, 2023 and ongoing.

View Audit 42609

Finding 50162 (2022-001)

Significant Deficiency 2022

Central Linn School District No. 552c

OR

Significant Deficiency

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency liste...

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. Deficiency SA-2022-1 1. The auditor noted that the District did not collect certified payrolls for contractors paid with federal ESSER funds. There was a recent change in ESSER requirements that for minor remodeling, renovation or construction contracts over $2,000 laborers and mechanics must meet Davis-Bacon prevailing wage requirements. 2. The auditor's recommendation is for the District to establish a payment system where invoices for contractors are not paid until certified payrolls are received. Central Linn is adopting the recommendation. 3. The district has established a notification procedure where all district and contractor personnel are made aware of the prevailing wage requirement for public works jobs. The previous maintenance supervisor that failed to notify contractors has been removed from the position and replaced with an employee whose sole function is maintenance and reports directly to the Superintendent. As a result of the finding, the Business Manager, who is knowledgeable of the funding source, is now involved in communication with contractors.

View Audit 42708

Finding 50072 (2022-005)

Significant Deficiency 2022

Frontier School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High Sch...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High School ECA Treasurer review and approve all financial data collection reports for grants prior to submission. Anticipated Completion Date: Immediately

View Audit 43314

Finding 49999 (2022-001)

Significant Deficiency 2022

Maine College of Art and Design

ME

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.327

Finding: 2022-001 Department of Education Federal Program(s): Education Stabilization Fund- AL No. 84.425F and 84.425M Type: Significant deficiency in controls over compliance Compliance Requirement: Procurement Recommendation: We recommend the College implement a procurement policy with the require...

Finding: 2022-001 Department of Education Federal Program(s): Education Stabilization Fund- AL No. 84.425F and 84.425M Type: Significant deficiency in controls over compliance Compliance Requirement: Procurement Recommendation: We recommend the College implement a procurement policy with the requirements identified in 2 CFR Section 200.318 through 200.327. Explanation of any disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College is in the process of formalizing the procurement standards noted above within its purchasing policies. Planned completion date for corrective action plan: April 30, 2023 Name(s) of the contact person(s) responsible for corrective action: Holly Higgins, Director for Business Services

View Audit 43608

Finding 49997 (2022-001)

Significant Deficiency 2022

Excela Health and Subsidiaries

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care...

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care for all quarters presented. The adjustments needed within the PRF report to correct the errors decreased year over year lost revenues from $44,218,904 to $43,347,174 on total distributions of PRF funding of $19,837,251. Corrective Action Plan: Corrective Action Planned: Management has updated its policies and procedures and anticipates updating this information with its Period 4 reporting. The Period 4 reporting portal opens January 1, 2023 and closes on March 31, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Allison Lutz, Vice President, Finance & Business Intelligence, 724-832-4016, alutz@excelahealth.org Anticipated Completion Date: Will be corrected by Reporting Period 4?s submission due date of March 31, 2023.

View Audit 43607

Finding 49992 (2022-001)

Significant Deficiency 2022

The Native Project

WA

Special Tests & Provisions Material Weakness Significant Deficiency

Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractua...

Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractual requirements. The Organization will formally update its policies after it has determined, with the help of IHS, that the policies are sufficient. We will work with IHS to get a final determination for contract compliance. After receiving a definite answer and technical assistance and guidance from IHS, NATIVE could begin the fingerprint background process for identified staff and volunteers. Anticipated completion date: December 2023 Contact person responsible for corrective action: Joe Dressler, HR Director; Toni Lodge, CEO

View Audit 43944

Finding 49990 (2022-001)

Significant Deficiency 2022

Center for Accessible Living, Inc.

KY

Significant Deficiency

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audi...

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely.

View Audit 43250

Finding 49983 (2022-003)

Significant Deficiency 2022

Town of Dayton, Virginia

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virgin...

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia, 2280I Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discusse d below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS- FINANCIAL STATEMENT AUDIT 2022-001: Segregation of Duties (Material Weakness) Condition: A fundamental concept of internal controls is the separation of duties. No one employee should have access to both physical assets and the related accounting records, or to all phases of a transaction. A proper segregation of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Criteria: Not applicable. Cause: A proper segregat ion of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Effect: The control environment is vulnerable. Recommendation: Steps should continue to be taken to eliminate perfonnance of conflicting duties where possible or to implement effective compensating controls. Corrective Action: While the Town of Dayton operates with a very small staff, management continues to implement policies, practices and procedures to eliminate conflicting duties when possible. Management understands the concern expressed with this finding and is working to correct these issues. 2022-002: Audit Adjustments (Material Weakness) Condition: Audit procedures resulted in material audit adjustments to the financial statements. Criteria: Not applicable. Cause: Year end accrual entries were not appropriately reflected in the trial balance. Effect: Financial information would be incorrect without adjustment. Recommendation: We recommend that the Town create monthly and annual checklists for accrual entries. Corrective Action: Staff will continue to be trained as to eliminate as many audit adjustments as possible for FY23. The Town underwent transitions in key personnel positions. Employees will continue to be trained and more prepared for the FY23 audit. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-003 : Coronavirus State and Local Fiscal Recovery Funds -AL# 21.027, Policies Condition: During the current audit, we noted that there were no written procurement policies specific to federal awards cost principle requirements under Uniform Grant Guidance. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, subparts D and E. Cause: Required policies are not present. Effect: Lack of policies could create noncompliance with regulations as stated requirements may not be followed. Questioned Cost Amount: N/A Perspective Information: Impacts all federal award programs. Repeat Finding: N/A Recommendation: We recommend that procurement policies and financial policies are developed to meet federal standards. Corrective Action: A Federal Procurement Policy will be implemented prior to the end of FY23. If the Federal Audit Clearinghouse has questions regarding this plan, please call Susan Smith, Treasurer, at (540)879-2241. Sincerely yours, Susan Smith, Treasurer

View Audit 50148

Finding 49971 (2022-004)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-004: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before...

Finding 2022-004: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before expenditures are made or any reporting is completed. Internal staff will also review work papers in detail to double check data integrity to ensure reporting is accurate. We will work with our CPA firm or other appropriate consultant if we have any questions surrounding expenses chosen. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452

Finding 49970 (2022-003)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

Allowable Costs / Cost Principles Eligibility Period of Performance

Finding 2022-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before...

Finding 2022-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: If we are to receive federal funding of this kind in the future we will insure the validity of any expense chosen after verifying against the standards set by the fund guidelines before expenditures are made or any reporting is completed. Internal staff will also review work papers in detail to double check data integrity to ensure reporting is accurate. We will work with our CPA firm or other appropriate consultant if we have any questions surrounding expenses chosen. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452

Finding 49969 (2022-002)

Significant Deficiency 2022

Moore Center Service, Inc.

NH

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

Finding 2022-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: The Agency understands and agrees with the audit interpretation of this finding. The Agency in good faith, started the process of receiving bids for the HVAC project, entered into the c...

Finding 2022-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Plan to Correct: The Agency understands and agrees with the audit interpretation of this finding. The Agency in good faith, started the process of receiving bids for the HVAC project, entered into the contract, and committed funds to the project, using the guidance available at the time of the project commitment. This project was part of the Agency?s initiative to prevent, prepare for, and respond to coronavirus and accordingly, the Provider Relief Fund grants were used to help fund this initiative. The Agency committed to this project with understanding from the July 2021 FAQ which allowed projects not in the Reporting Entity's possession to be counted toward funding. The FAQ was updated in August of 2021 changing the status to needing to be fully completed. The Agency learned of the change too late to stop the project as management and the board had fully approved the project. The plans were done, equipment ordered, orders delayed due to supply chain issues, labor shortages, etc., were obstacles for the project to not be fully completed earlier. We decided to go forward with the project because of the incredibly positive outcome it would bring to our organization in relation to coronavirus. If we are awarded federal funds in the future we will consult with our CPA firm or other appropriate consultant as necessary prior to committing to such a large, costly, and timeconsuming project. Management acknowledges that the guidance changed and will work with HRSA to come up with a plan regarding this situation. Responsible Party: Denise Doucette, CFO/VP Estimated Completion: Ongoing.

View Audit 47452 Questioned Costs: $1

Finding 49920 (2022-002)

Significant Deficiency 2022

Murphy Elementary School District No. 21

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 425U Contact Person: Florence Brown, Grants Coordinator Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Before awarding a contract to a contract...

Finding Number: 2022-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 425U Contact Person: Florence Brown, Grants Coordinator Anticipated Completion Date: January 9, 2023 Planned Corrective Action: Before awarding a contract to a contractor/subcontractor the Maintenance Coordinator will request for the contractor/subcontractor to indicate in writing that they will follow the Davis Bacon Act and that they will be providing certified payrolls that meet the specific requirements on a weekly basis.

View Audit 42172

Finding 49897 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Arlington, Texas

TX

Questioned Costs HUD Housing Programs Eligibility

SIGNIFICANT DEFICIENCY 2022-001 Financial Close Process Recommendation: The Authority should re-evaluate its financial reporting system: reviewing the general ledger mapping and close processes. This determines whether additional controls over the preparation of the final trial balances and related ...

SIGNIFICANT DEFICIENCY 2022-001 Financial Close Process Recommendation: The Authority should re-evaluate its financial reporting system: reviewing the general ledger mapping and close processes. This determines whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP and HUD Public Housing Authority accounting briefs. We recommend the Authority to review its current procedures for reconciliations and year end close procedures and evaluate the need for additional review to ensure accurate reporting. Explanation of disagreement with audit finding: While management agrees that improvements are needed, related to the newly implemented financial software the City of Arlington adopted; including mapping of the general ledger and with coordination with the Federal Data Schedule (FDS), management believes actual internal controls are effective as demonstrated by previous audits. The AHA should have until 6/30/2023 to complete the audit. However, because AHA is a component unit of the City, the timeline to complete the audit is much earlier, reducing the time available to complete the corrections needed to account for the new financial software. Action planned in response to finding: Management and the City of Arlington are working with consultants to improve general ledger mapping and crosswalks to the FDS. Name(s) of the contact person(s) responsible for corrective action: Mindy Cochran and Borhan Uddin Planned completion date for corrective action plan: June 30, 2023 2022~002 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income, expense tenant file documentation, and reviewing the calculation to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with this finding. However, management maintains that internal controls are effective noting that errors are found and corrected through the internal control processes. Human errors do occur, and internal controls cannot cover the thousands of transactions processed annually. AHA's SEMAP scores consistently recognize AHA as a high performer, scoring all points in indicators 3 and 10 which monitor correct calculations for adjusted income and correct tenant rent calculations. AHA does intend to increase internal audits through the addition of a dedicated compliance staff member. Action planned in response to finding: Both errors have been corrected. The total dollar amount of rental assistance provided was $162 for both errors. AHA is in the process of hiring for additional compliance reviews. Name(s) of the contact person(s) responsible for corrective action: Mindy Cochran Planned completion date for corrective action plan: Corrections have been made for the two files indicated, and hiring for compliance is expected to be complete by June 30, 2023.

View Audit 42867 Questioned Costs: $1

Finding 49860 (2022-003)

Significant Deficiency 2022

New Mexico Institute of Mining and Technology

NM

Subrecipient Monitoring Special Tests & Provisions Significant Deficiency

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessme...

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessment is completed, a technical suitability evaluation will be conducted to provide the most appropriate technical solutions to meet the overall needs based on the assessment findings/determinations. This will address the current deficiencies and control gaps.

View Audit 42061

Finding 49840 (2022-001)

Significant Deficiency 2022

La Pine Community Health Center

OR

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 2022 The findings from the schedule of findings and questioned costs are discussed ...

U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 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. FINDINGS?FEDERAL AWARD PROGRAM AUDIT Significant Deficiency 2022-001 Health Center Program Cluster ? CFDA No. 93.224 and 93.527 Condition: La Pine Community Health Center?s sliding fee discount program provides discounts to uninsured and insured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per La Pine?s Community Health Center?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Recommendation: CLA recommends that La Pine Community Health Center periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training and internal audits will be conducted with the responsible staff as appropriate. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, Controller. Planned completion date for corrective action plan: October 31, 2023

View Audit 42500

Finding 49834 (2022-003)

Significant Deficiency 2022

Adler Graduate School

MN

Cash Management Subrecipient Monitoring Significant Deficiency

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plan...

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plans to add an additional individual to the process to review and approve the drawdown requests. Proposed Completion Date: The School will review processes to ensure we are in compliance by January 31, 2023.

View Audit 42091

Finding 49828 (2022-001)

Significant Deficiency 2022

Adler Graduate School

MN

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related...

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related to HEERF reporting to ensure compliance with the requirement of Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Section314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and 2 CFR sections 200.328 and 200.329. Proposed Completion Date: The School will review processes to ensure we are in compliance by March 15, 2023.

View Audit 42091

Finding 49811 (2022-001)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We...

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review calculations and support for all payroll expenditures to ensure accuracy in future reporting. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49810 (2022-002)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Significant Deficiency

Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review the security deposit account monthly to ensure there is sufficient cas...

Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review the security deposit account monthly to ensure there is sufficient cash in the account to cover security deposit collections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the security deposit account monthly to ensure proper coverage of the liability. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49807 (2022-003)

Significant Deficiency 2022

Shelter House, Inc.

VA

Eligibility Significant Deficiency

We are looking at ways to streamline/standardize our expenditure procedures so that documents live in consistent places that we can locate as necessary even if staff turnsover. We are also looking at additional training for staff and managers. Finally, the increase in finance team mentioned above ...

We are looking at ways to streamline/standardize our expenditure procedures so that documents live in consistent places that we can locate as necessary even if staff turnsover. We are also looking at additional training for staff and managers. Finally, the increase in finance team mentioned above should help review documentation on a more contemporary basis. Anticipated Completion Date: September 30, 2023 Responsible Contact Person: David Maloney, Shelter House Controller

View Audit 42351

Finding 49798 (2022-006)

Significant Deficiency 2022

County of Solano

CA

Eligibility Significant Deficiency

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency, Instance of Noncompliance Views of Responsible ...

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency, Instance of Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Emergency Rental Assistance Program (ERAP) is closed. It was a temporary program and the deadline to expend funds has passed. Should the County consider implementing a similar program in future, this recommendation will be included. Responsible Individual(s): Anne Putney, Principal Management Analyst Anticipated Completion Date: N/A

View Audit 42414

Finding 49759 (2022-002)

Significant Deficiency 2022

The Housing and Redevelopment Commission of the City of Aberdeen, Sd

SD

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Indivi...

Finding 2022-002 Finding Summary: The Commission did not have a tracking and review control in place to ensure that reporting of GAAP-based unaudited information was electronically submitted to HUD within the two-month deadline of the PHA?s year end resulting in a late submission. Responsible Individuals: Jody Zueger, Executive Director Corrective Action Plan: Based on significant turnover in the accounting and finance departments, the staff were not aware of the deadline for submission. The Commission will develop a tracking system to ensure that deadlines are known and can be met in the future. Anticipated Completion Date: 5/31/2023

View Audit 52561

Finding 49756 (2022-005)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Eligibility Student Financial Aid § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed ...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed or unallowed, allowable costs/cost principles and eligibility, we were not able to review and test the automated application controls and the related ITGCs within the MAXIS and SSIS systems that reside within the State of Minnesota, but are utilized by the County, to determine whether the system controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS and SSIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Corrective Action Plans

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