Corrective Action Plans

Finding 46623 (2022-001)

Significant Deficiency 2022

KS

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) re...

Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. See Corrective Action Plan for chart/table. Criteria: CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Corrective Action Plan: Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation. Contact Person: Erin Ollig Anticipated Completion Date: June 2023

View Audit 41364

Finding 46610 (2022-003)

Significant Deficiency 2022

Mason Consolidated Schools

MI

School Nutrition Programs Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Planned: The annual on-site reviews required as part of the National School Lunch Program were not completed during the 2021-2022 fiscal year due to an oversight by the previous Director of Business Services. There were no questioned costs or unallowable expenditures. District...

Corrective Action Planned: The annual on-site reviews required as part of the National School Lunch Program were not completed during the 2021-2022 fiscal year due to an oversight by the previous Director of Business Services. There were no questioned costs or unallowable expenditures. District staff have added this procedure to their work calendar to ensure the reviews will be completed in a timely manner in the future. Additionally, District staff will review all administrative policies issued by the State of Michigan related to the food service program. Anticipated Completion Date: February 1, 2023 ? The fiscal year 2022-2023 on-site reviews are required to be completed prior to February 1, 2023. District staff will complete the reviews prior to the due date.

View Audit 44312

Finding 46604 (2022-001)

Significant Deficiency 2022

City of Rancho Mirage

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. V...

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The City reported expenditures for the entire award amount based on the guidance available at the time of the initial reporting period for the award. This resulted in over reporting expenditures for the audit period since only half of the award was remitted to the City during the period under audit. The City has put measures in place to ensure only expenditures for the amount received in a particular period are reported. Name of Responsible Person: Kofi Antobam, Director of Administrative Services Implementation Date: June 30, 2022

View Audit 40943

Finding 46601 (2022-002)

Significant Deficiency 2022

Winslow Gardens

RI

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

Finding 2022-002: The Organization made an unauthorized distribution of project funds, which is a violation of the Organization?s agreement with HUD. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: During 2022, the Organization made operatin...

Finding 2022-002: The Organization made an unauthorized distribution of project funds, which is a violation of the Organization?s agreement with HUD. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: During 2022, the Organization made operating advances of $9,208 for expenses belonging to organizations related by common control. These advances were in excess of amounts available from surplus cash as determined by HUD regulations and represent a control deficiency as the matter was not identified timely. Statement of Concurrence or Non-Concurrence: Management concurs with this finding. Corrective Action: At December 31, 2022, the Organization has surplus cash of $466,053 which will not be expended and covers the unapproved distributions. The Organization will also carefully monitor intercompany transactions on an ongoing basis to ensure that no funds are advanced to other entities. Name of Contact Person: Joseph Durand Projected Completion Date: March 31, 2023

View Audit 41659 Questioned Costs: $1

Finding 46600 (2022-001)

Significant Deficiency 2022

Winslow Gardens

RI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001: The Organization did not properly implement check disbursement and moveout procedures, which resulted in a violation of the HUD 30-day security deposit refund requirement. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: Two...

Finding 2022-001: The Organization did not properly implement check disbursement and moveout procedures, which resulted in a violation of the HUD 30-day security deposit refund requirement. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: Two out of eight security deposits tested were not returned to the tenant within the 30-day HUD requirement. Statement of Concurrence or Non-Currence: Management concurs with this finding. Corrective Action: As the two security deposits were returned to the tenants during 2022, the Organization will follow proper procedures on an ongoing basis regarding refunding security deposits timely. Name of Contact Person: Joseph Durand Projected Completion Date: March 31, 2023

View Audit 41659

Finding 46596 (2022-006)

Significant Deficiency 2022

Clarkson College

NE

Questioned Costs Reporting Student Financial Aid

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: ...

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reevaluated their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. The employee responsible for this finding is no longer associated with the college.

View Audit 40942 Questioned Costs: $1

Finding 46523 (2022-001)

Significant Deficiency 2022

Harrison County, Mississippi

MS

Reporting Significant Deficiency Program Income

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the Coun...

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the County prepare quarterly submissions of the Project and Expenditure Report. The 2022 Compliance Supplement identifies multiple Key Line Items in the report, including cumulative expenditures and current period expenditures. Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with by submitting the reports accurately. Condition: For the fiscal year under audit, the Project and Expenditure Report reported cumulative expenditures as program income, and the total obligation was reported as cumulative expenditures before the amounts had actually been spent. Cause: The County followed a process for reviewing the reports and understanding program requirements; however, the new and emerging nature of the program and related guidance limited the internal knowledge necessary to identify the errors. Effect: Required reports submitted to the Federal Agency contained inaccuracies to identified key elements. Recommendation: We recommend that the County expand its review process for key reports to consider if new or emerging funding merits additional staff training or the engagement of outside assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Becky Haynes, County Auditor CORRECTIVE ACTION PLANNED: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 44958

Finding 46511 (2022-003)

Significant Deficiency 2022

Center for Collaborative Education INC

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

DEPARTMENT OF EDUCATION 2021-003 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a cont...

DEPARTMENT OF EDUCATION 2021-003 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are now using a Subrecipient Commitment Form to be completed by existing and future sub recipients. Name(s) of the contact person(s) responsible for corrective action: Mike English Planned completion date for corrective action plan: December 1, 2022

View Audit 41212

Finding 46492 (2022-002)

Significant Deficiency 2022

City of Fairfield

CA

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

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of...

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of Responsible Officials and Corrective Action Plan: The questioned submission was reviewed multiple times, the documents were reviewed prior to the submission through meetings, confirmation emails and the saving of the reports on a shared folder. We believe these procedures were sufficient for documenting the review process taking into account that the Treasury submission system is a single submit system that lacks the maker / checker (approver) feature. We do not believe this finding is a significant deficiency as noted by the Auditors. Moving forward we will add the additional step of having the reviewer sign off on the online report (printout) prior to submission. Responsible Individual(s): Ashely Doyle, Budget Officer Anticipated Completion Date: March 15, 2023

View Audit 53374

Finding 46488 (2022-001)

Significant Deficiency 2022

Village Cooperative of Clinton

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 52129

Finding 46483 (2022-005)

Significant Deficiency 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan and Views of Responsible Officials LVUSD is challenged each year to reach our MOE given our unique programming as a school district. Staff will review progress toward MOE biannually to ensure compliance and tight oversight over these funds.

View Audit 52126

Finding 46480 (2022-002)

Significant Deficiency 2022

Aid Upstate

SC

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window befor...

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. While preparing the reimbursement requests, a staff member, other than the preparer, will review the reports before submission for completion. Completion Date: Beginning September 1, 2023 and thereafter.

View Audit 51892

Finding 46470 (2022-001)

Significant Deficiency 2022

Village Cooperative of Albert Lea

MN

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 50619

Finding 46466 (2022-005)

Significant Deficiency 2022

Nassau Community College

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quar...

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.

View Audit 47863

Finding 46464 (2022-004)

Significant Deficiency 2022

Nassau Community College

NY

Student Financial Aid Reporting Significant Deficiency § 200.303

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely r...

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.

View Audit 47863

Finding 46454 (2022-001)

Significant Deficiency 2022

McAlister Institute for Treatment and Education, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan McAlister Institute for Treatment & Education, Inc. Ling & Bouman, LLP Corrective Action Plan prepared by Steve Hubbard, Chief Financial Officer, (619) 442-0277 2022-01 ? Payroll Recommendation We recommend Management require additional training to Human Resources staff a...

Corrective Action Plan McAlister Institute for Treatment & Education, Inc. Ling & Bouman, LLP Corrective Action Plan prepared by Steve Hubbard, Chief Financial Officer, (619) 442-0277 2022-01 ? Payroll Recommendation We recommend Management require additional training to Human Resources staff and supervisors regarding meal, rest and recovery period compliance and update their policies and procedures to ensure compliant breaks. In the event of a meal break premium that occurs as the direct result of patient care, appropriate documentation should be maintained by the organization. Meal Break premiums should be automatically coded as a non-reimbursable expense and any exceptions should be manually transferred to program expenses once appropriate supporting documentation is obtained. Actions Taken or Planned on the Finding We concur with the recommendation, and it was implemented effective March 23, 2022.

View Audit 46706 Questioned Costs: $1

Finding 46452 (2022-002)

Significant Deficiency 2022

City of Fallon, Nevada

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasu...

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasury which resulted in incorrect information being reported. Responsible Individual: Sean Richardson, CPA City Clerk/Treasurer Corrective Action Plan: Management will closely review the project and expenditure report user guide to ensure future reports are in compliance and implement controls surrounding these reports. Anticipated Completion Date: December 2022

View Audit 45043

Finding 46429 (2022-003)

Significant Deficiency 2022

Baltimore Regional Housing Partnership, Inc.

MD

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-003 Moving to Work Demonstration Program (HCVP Only) ? Federal Assistance Listing Number 14.881 Recommendation: The finding recommends BRHP review their process for tracking and scheduling inspections to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement...

2022-003 Moving to Work Demonstration Program (HCVP Only) ? Federal Assistance Listing Number 14.881 Recommendation: The finding recommends BRHP review their process for tracking and scheduling inspections to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit findings. Action taken in response to the finding: The two files reviewed with missed inspections have been scheduled for the biennial inspection and have passed inspection. BRHP has added two elements to the process for scheduling biennial inspections; including a check for excluded units prior to upload of inspections needing scheduling, as well as a validation report of scheduled inspections against those requested. Additional training has been provided to key HCV staff to review audit reports and subsequent process steps. Names(s) of the contact person(s) responsible for correction action: Pete Cimbolic, Managing Director, Operations & Program Evaluation Planned completion date for corrective action plan: August 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Adria Crutchfield at (667) 207-2140.

View Audit 41048

Finding 46428 (2022-002)

Significant Deficiency 2022

Baltimore Regional Housing Partnership, Inc.

MD

Reporting HUD Housing Programs Significant Deficiency

2022-002 Moving to Work Demonstration Program (HCVP Only) ? Federal Assistance Listing Number 14.881 Recommendation: The finding recommends BRHP perform their reporting to HUD on a weekly basis rather than on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement w...

2022-002 Moving to Work Demonstration Program (HCVP Only) ? Federal Assistance Listing Number 14.881 Recommendation: The finding recommends BRHP perform their reporting to HUD on a weekly basis rather than on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit findings. Action taken in response to the finding: At this time, all files selected for the audit have corresponding records successfully submitted to HUD through the PIC submission portal. BRHP will continue weekly PIC submissions and clearing of fatal errors and now have two staff trained on PIC submissions as a redundancy measure. It is not unusual for BRHP to process retroactive actions and at times, the effective date of the action can be for a date several weeks in the past. If PIC submissions are completed weekly rather than monthly, there will be more opportunities to upload the 50058 in accordance with the 60-day required period. BRHP explored the possibility of submitting a Moving To Work activity specifically to allow for PIC submissions of retroactive actions past the 60-day window, however, ultimately decided it was not an activity that would fall within the regulatory framework for the Moving To Work program. As a result, BRHP will limit retroactive actions to no more than 45-days prior to effective date, ensuring ample time for submission prior to the 60-day window lapsing. Names(s) of the contact person(s) responsible for correction action: FaShaunDa Walton, Housing Mobility Director Planned completion date for corrective action plan: August 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Adria Crutchfield at (667) 207-2140.

View Audit 41048

Finding 46427 (2022-004)

Significant Deficiency 2022

City of Cape Coral, Florida

FL

Period of Performance Procurement, Suspension & Debarment Allowable Costs / Cost Principles

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-004 Community Development Block Grant ? Assistance Listing number: 14.218 Recommendation: We recommend the City establish cutoff procedures for the accrual of grant related reimbursements to ensure expendit...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-004 Community Development Block Grant ? Assistance Listing number: 14.218 Recommendation: We recommend the City establish cutoff procedures for the accrual of grant related reimbursements to ensure expenditures are invoiced within the appropriate contract dates as specified by the agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure that grant expenditures processed after the end of the fiscal year are thoroughly reviewed to ensure they are recorded in the correct fiscal year. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Juan G. Guerra, ICMA-CM, CPA, Controller Planned completion date for corrective action plan: December 31, 2023

View Audit 46467

Finding 46426 (2022-003)

Significant Deficiency 2022

City of Cape Coral, Florida

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant ? Assistance Listing Number: 14.218 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as requir...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant ? Assistance Listing Number: 14.218 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the City develop an internal compliance checklist that includes required reports and due dates to be maintained for tracking and record keeping purposes to assist in monitoring compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City could not log into the federal system, we have since fixed this problem. Finance will keep a calendar of all reporting requirements and check in prior to the due date to ensure reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Juan G. Guerra, ICMA-CM, CPA, Controller Planned completion date for corrective action plan: April 30, 2023

View Audit 46467

Finding 46422 (2022-002)

Significant Deficiency 2022

Wakemed

NC

Eligibility Cash Management Reporting

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned ...

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance coverage. Patients identified with active insurance coverage were considered ineligible for grant purposes, and the HRSA payments are in the process of being refunded. These costs were removed from the SEFA. In addition, WakeMed has written off all outstanding HRSA claims. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023

View Audit 46463

Finding 46421 (2022-001)

Significant Deficiency 2022

Wakemed

NC

Reporting Significant Deficiency

Finding Number: 2022-001 Condition: WakeMed reported duplicate expenditures within the Period 2 portal submission. WakeMed entered expenditures totaling $941,790 into the Period 1 portal submission. WakeMed then reported the same expenditures into the Period 2 portal submission. Planned Corrective A...

Finding Number: 2022-001 Condition: WakeMed reported duplicate expenditures within the Period 2 portal submission. WakeMed entered expenditures totaling $941,790 into the Period 1 portal submission. WakeMed then reported the same expenditures into the Period 2 portal submission. Planned Corrective Action: WakeMed reviewed the portal submission to determine the impact of the error on the amount of provider relief funding recognized and reported on the SEFA. WakeMed has concluded that there were carried forward lost revenues of $26.4 million that are eligible to be applied to the Period 2 funds of $10.9 million. Therefore, there is no impact on the amounts reported on the SEFA. WakeMed has implemented additional review procedures for grant report submissions to ensure the accuracy of the reports in accordance with granting agency?s reporting requirements. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023

View Audit 46463

Finding 46191 (2022-001)

Significant Deficiency 2022

Town of Westport, Conencticut

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDING - FEDERAL AWARD PROGRAMS AUDIT United States Department of the Treasury 2022-001 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? AL No. 21.027 Recommendation: We recommend that the Town implement a control for the Project and Expenditure Report to be reviewed by an individual ind...

FINDING - FEDERAL AWARD PROGRAMS AUDIT United States Department of the Treasury 2022-001 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? AL No. 21.027 Recommendation: We recommend that the Town implement a control for the Project and Expenditure Report to be reviewed by an individual independent of the preparation process prior to submission to the Treasury. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management further notes that a two-step review process has been implemented where the Controller will review the documents sign-off before the Finance Directors submits them through the State portal. The of the contact person responsible for corrective action: Sheila Carey Planned completion date for corrective action plan: March 30, 2023.

View Audit 40828

Finding 46189 (2022-006)

Significant Deficiency 2022

Northwest Iowa Mental Health Center D/b/a Seasons Center for Community

IA

Reporting Significant Deficiency § 200.303 § 200.328 § 200.329

Finding 2022-006: Reporting Federal Agency Name: Department of Health and Human Services CFDA #93.829 Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Finding Summary: Through testing of one programmatic report, the number of adults and children served du...

Finding 2022-006: Reporting Federal Agency Name: Department of Health and Human Services CFDA #93.829 Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Finding Summary: Through testing of one programmatic report, the number of adults and children served during the reporting period included six individuals twice. As a result of a software change during the grant year, management combined the listing of adults and children served from two electronic health record systems and did not identify these six individuals were duplicates in the listings. Responsible Individuals: Project Directors (Missy Martini, Rebecca McCrackin) and CEO (Dan Ries) Corrective Action Plan: CEO will review reports prior to submission and will do random testing of numbers included in the report to ensure numbers reported have supporting documentation. Documentation used to complete the required reports will be retained by the Center. Anticipated Completion Date: This process was implemented beginning January 2023.

View Audit 41794

Corrective Action Plans

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