Corrective Action Plans

Finding 42160 (2022-008)

Significant Deficiency 2022

Leflore County Hospital Authority Dba Eomc

OK

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of...

USDA Annual Reporting Finding: 2022-008 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not file the annual financial audit within 150 days after the end of the fiscal year and did not file the operating budget with the proposed rate schedule 30 days prior to the beginning of the new fiscal year. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of developing processes and controls to ensure the reporting requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42149 (2022-002)

Significant Deficiency 2022

Taylor County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the ...

Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will implement a policy for all Federal and State reporting will be reviewed by an individual outside of the preparer. This review will be documented and maintained by the auditor?s office. Anticipated Completion Date: 4/30/2023

View Audit 45341

Finding 42125 (2022-002)

Significant Deficiency 2022

Franklin County, North Carolina

NC

Eligibility Significant Deficiency Equipment & Real Property Management

Finding: 2022-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the e...

Finding: 2022-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with conducting collective unit training on correct policy and keying procedures to ensure future accuracy. The Medicaid Supervisors. Lead Workers, and Quality Assurance team will continue to conduct monthly second party reviews as well as monthly policy/system training to improve quality in all areas. Proposed Completion Date: June 2023

View Audit 40702

Finding 42113 (2022-002)

Significant Deficiency 2022

City of Peoria, Illinois

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hi...

Action planned/taken in response to finding: The City's economic development staff, who are responsible for managing this federal grant program, experienced complete turnover during 2021 and 2022. The employees who had been completing the grant reporting are no longer with the City, and the newly-hired employees were new to the process. Staff has worked with the U.S. Department of Commerce on correcting the grant reporting deficiencies, which will be corrected in the 2023 fiscal year. Name of the contact person responsible for corrective action: Kyle Cratty, Finance Director Planned completion date for corrective action plan: On-going

View Audit 39564

Finding 42042 (2022-002)

Significant Deficiency 2022

Jacksonville College

TX

Reporting Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-002: Information on the Federal Program: 84.425F-Higher Education Emergency Relief Fund - institutional Portion Compliance Requirement: Reporting Type of Finding: Significant Deficiency Criteria: The objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF...

Finding 2022-002: Information on the Federal Program: 84.425F-Higher Education Emergency Relief Fund - institutional Portion Compliance Requirement: Reporting Type of Finding: Significant Deficiency Criteria: The objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF grant funds to "prevent, prepare for, and respond to coronavirus" through grants to eligible institutions. There are three components to reporting for HEERF: (1) public reporting on the (a)(l) Student Aid Portion; (2) public reporting on the (a)(!) Institutional Portion, (a)(2) and (a)(3) programs, as applicable; and (3) the annual report. Beginning on May 6, 2020, U.S .. Department of Education (ED) required institutions that received a HEERF I 8004(a)(l) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). This was announced through an electronic announcement (EA). On August 31, 2020, ED revised the EA by decreasing the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar qua1ter, with the first calendar quarter repo1t due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. 42 Sections I 8004(a)(l) Institutional Portion, (a)(2), and (a)(3) Quarterly Public Reporting must be conspicuously posted on the institution's primary website on the same page the reports of the Institution of Higher Education (IHE)'s activities as to the emergency financial aid grants to students made with funds from the IHE' s al location under Section 18004( a)( I) of the CARES Act (Student Aid Portion) are posted. A new, separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after either (1) posting the quarterly report ending September 30, 2022, or (2) when an institution has expended and liquidated all (a)(l) Institutional Portion, (a)(2), and (a)(3) funds and checks the "final report" box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October I 0, January I 0, April l 0, July I 0) apa1t from the first report, which is due October 30, 2020. In addition, repo1ting requirements to ED state that the institutional portion of HEERF is reported by Quarter and should not be cumulative. Condition: Jacksonville College did not post the quarterly report for Quarter 1 ending on March 31, 2022 for the institutional portions that were expended. The institutional quarterly reports for the quarters ending June 30, 2022, September 30, 2022, and December 31, 2022 contained amounts that were inconsistent with the amount of funds expended. Context: Management's review control over its reporting requirements for HEERF was not operating at a level of precision to ensure accurate reporting. As such, certain data reported on HEERF was not accurate or timely. Questioned Costs: $0 Cause: The College did not properly review the reporting requirements or grant expenditures in a timely manner. Effect or Potential Effect: Jacksonville College did not report correct amounts to the Department of Education. Repeat Finding: Not a repeat finding. Recommendation: The College should develop written procedures for posting the quarterly reports to the College webpage in a timely manner. In addition, the College should implement procedures to periodically review expend itures for grant requirements and reconcile the grant expenditures to the quarterly reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was due to the transition of key personnel during the period that COVID reporting was required. All reports have been corrected with the final report being checked appropriately and posted to the website. Many of these adjustments were due to extensive discounts that were awarded to students, keeping in line with our mission as a faith-based college. Future issues of non-compliance will be prevented by providing retention incentives for current employees while also requiring more careful documentation of the reporting requirements for special programs such as HEERF. This will create a list of written policies that will be maintained 43 on the prope1ty. Finally, cross-training will ensure that all personnel have someone trained in case of a vacancy.

View Audit 41904

Finding 42039 (2022-003)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Cash Management Significant Deficiency

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Special Education-Grants for Infants and Families Federal Financial Assistance Listing #84.181 Compliance Requirement: Other Federal Agency Name: Department of Health and Human Services Program Name: HRSA COVID-19 Clai...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Special Education-Grants for Infants and Families Federal Financial Assistance Listing #84.181 Compliance Requirement: Other Federal Agency Name: Department of Health and Human Services Program Name: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #93.431 Compliance Requirement: Other Federal Agency Name: Department of Homeland Security Federal Emergency Management Agency Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing #97.036 Compliance Requirement: Other Finding Summary: SRHC does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. Therefore, significant federal programs were excluded from the schedule. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Management will implement controls to ensure a complete and accurate schedule of expenditures of federal awards and that the schedule will be reviewed by an individual independent of the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42038 (2022-004)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the rep...

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the report submitted for the federal award by a separate individual outside of the preparer. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Prior to submission, reports will be reviewed by a separate individual than the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42017 (2022-001)

Significant Deficiency 2022

River City Federal Credit Union

TX

Eligibility Period of Performance Reporting

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beave...

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: January 1, 2022- December 31, 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program - CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Complete established procedures to identify and track eligible loans deployed during the RRP grant performance period and reconcile the totals to the underlying loan data. Action Taken: Management already has an established process to internally track eligible loans deployed during the RRP grant performance, some of the data compilation is automated and some require manual updating. Management has already replaced manual processes with excel functions like vlookup to reduce errors identified by Doeren. However, management has used this conservative process year after year and is confident with the method based on third party verification from Inclusiv, who reports annual data to the CDFI Fund, and acceptance by the CDFI Fund on an annual basis and by an additional independent 3rd party who reports annual grant requirements to the CDFI fund. Management is also confident that this current process appropriately tracks deployed loans required under the RRP Grant performance based on the sheer volume of loans granted annually. With under $2M in loans needed to satisfy the grant requirement in 2022, the credit union has identified a minimum of $20 million in eligible loans in eligible markets, well above the grant performance requirements. The current process would require a significant error rate of over 80% to fail in meeting grant performance requirement. Management does not agree with Doeren auditors' assessment of noncompliance based on the auditors performing a lin1ited scope, only reviewing 40 of the 3,676 loans funded in 2022. The 1.1% of loan evaluated is in1material and gives a false impression of the true effectiveness of the overall internal control process. With 2 errors identified in the sample of 40, Doreen auditors use this as a basis to recognize a significant deficiency- an evaluation management does not concur with. Doreen's evaluation was based on guidance for control-based auditing that is standard in the industry. Doreen's evaluation was also based on an assessment of the credit union's specific target markets, not in accordance with the grant agreement, which allows financial products in any eligible CDFI market and/or the credit union's approved target market. This generic industry standard assessment fails to consider household size in income evaluations and fails to consider underserved racial groups prevalent in Bexar County and identified as eligible CDFI targeted populations. Management is confident in its internal controls and welcomes the Department of Treasury to review its 2022 loan data and internal process by doing an in-depth analysis on a significant percentage of its total loans to verify internal controls are valid and acceptable to meet the grant performance in any eligible CDFI markets and the credit union's approved target market. If the Department of Treasury has questions regarding this plan, please call Michael Quintanilla, Chief Financial Officer at (210) 225-6866.

View Audit 38272

Finding 41982 (2022-001)

Significant Deficiency 2022

Moses Lake Community Health Center

WA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number 2022-001: Contact Person: Amanda Barta, Chief Financial Officer abarta@mlchc.org Corrective Action Planned: Management concurs with the finding and understands the importance of refunding patient payments in a timely manner according to the requirements under the HRSA COVID-19 Uninsur...

Finding Number 2022-001: Contact Person: Amanda Barta, Chief Financial Officer abarta@mlchc.org Corrective Action Planned: Management concurs with the finding and understands the importance of refunding patient payments in a timely manner according to the requirements under the HRSA COVID-19 Uninsured Program. The Chief Financial Officer will ensure a policy and related procedures outlining the process for remitting timely refunds owed on claims with patient credits are implemented. The refunds owed to patients will be monitored by management monthly, to ensure accounts are worked and refunds are remitted to patients in a timely manner. Anticipated Completion Date: The policy and related procedures will be completed and implemented by November 30, 2022.

View Audit 46316

Finding 41962 (2022-003)

Significant Deficiency 2022

Community Action for Improvement, Inc.

GA

Significant Deficiency Internal Control / Segregation of Duties

CAFI extended an offer to a local attorney to serve on the Board. If this offer is not accepted, we will develop a plan to actively recruit an attorney.

View Audit 44596

Finding 41960 (2022-002)

Significant Deficiency 2022

Community Action for Improvement, Inc.

GA

Significant Deficiency Internal Control / Segregation of Duties

CAFI has an active recruitment plan and will continue trying to recruit Board members. Our Membership Committee meets regularly to implement the recruitment plan ongoing.

View Audit 44596

Finding 41952 (2022-001)

Significant Deficiency 2022

Western Missouri Medical Center

MO

Student Financial Aid Reporting Significant Deficiency

Reference Number 2022-001 Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Reporting Compliance Requirement. Corrective Action Plan: The Medical Center will make improvements to i...

Reference Number 2022-001 Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Reporting Compliance Requirement. Corrective Action Plan: The Medical Center will make improvements to its reporting process to include reporting its fidelity bond coverage. The Medical Center will also seek guidance from the USDA as to the fidelity bond coverage limits and who can complete the certification of records on behalf of the Medical Center. We will implement these items as directed by our USDA representative. Anticipated completion date: The Medical Center will implement these improvements immediately which will be effective for its next annual reporting checklist that is due 60 days after calendar year end. Dean Ohmart, CFO Phone: 660-747-2500 E-mail: dohmart@wmmc.com

View Audit 38994

Finding 41946 (2022-001)

Significant Deficiency 2022

Rochester Area Joint Sewer Authority

PA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors should remain involved in the financial affairs of the Authority to provide oversight and independent review...

Recommendation: Responsibilities of approval, execution, recording and custody be distributed among individuals to the degree possible. We recommend that management and the Board of Directors should remain involved in the financial affairs of the Authority to provide oversight and independent review functions and to continue exercising due diligence and professional skepticism in relation to the Authority?s financial operations. Views of Responsible Officials and Planned Corrective Actions: We will continue segregating duties among the Authority Manager, Board, and Accounting Manager. An individual other than the Accounting Manager will review cancelled checks to ensure payment amount and payee agreed with that had been approved by the board.

View Audit 38993

Finding 41942 (2022-002)

Significant Deficiency 2022

Lakewood Economic Action Program, Inc.

NJ

Allowable Costs / Cost Principles Reporting Significant Deficiency

As of January 1, 2023, LEAP, Inc. is no longer operating the Head Start and Early Head Start Programs. Therefore the auditee did not submit a corrective action plan.

View Audit 39886

Finding 41918 (2022-001)

Significant Deficiency 2022

Sacred Heart University, Inc.

CT

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Sacred Heart University Corrective Action Plan Year ended June 30, 2022 Finding 2022-001: Significant Deficiency and Noncompliance: Special Tests and Provisions ? Enrollment Reporting Corrective Action Planned Sacred Heart University has implemented a corrective action plan which involved collab...

Sacred Heart University Corrective Action Plan Year ended June 30, 2022 Finding 2022-001: Significant Deficiency and Noncompliance: Special Tests and Provisions ? Enrollment Reporting Corrective Action Planned Sacred Heart University has implemented a corrective action plan which involved collaboration with our enterprise resource provider, Ellucian, the Registrar?s Office, and the Department of Information Technology (IT). Sacred Heart University acknowledges that published program lengths reported on National Student Loan Data System (NSLDS) records did not conform with reporting requirements. The University?s ERP, Ellucian, provided instruction on updating the code for programs with ?years to complete,? which enabled the IT department to identify and correct existing active programs. To prevent future errors the Registrar?s Office can access the mnemonic (screen) to code new program records in ?years to complete.? Sacred Heart University processed and submitted the first two branches, 00 and 81, on 3/24/23, and Clearinghouse took steps to update the records. Sacred Heart University acknowledges incorrectly reporting the Graduated status effective date as the last day of classes instead of the last day of final exams at the NSLDS program level for two students sampled during our FY22 Federal Single audit. The University has amended its procedures to avoid potential errors causing nonconformities. The updated procedures will ensure the utilization of the last day of final exams as the Graduated status effective date at the program level and strengthen the review of the graduate file before submitting it to the Clearinghouse. Sacred Heart University acknowledges incorrectly reporting the student program begin date for one student sampled during our FY22 Federal Single audit. The University reported the student in the incorrect branch, discovered the error upon graduation, and moved the student to the correct branch. As a result of the branch correction, the University reported to the NSLDS the start date of the student?s last trimester instead of the actual program start date. The Registrar?s office, working with the Clearinghouse, is taking steps to correct the branch reporting which will fix the reported program start date for this particular student. The University is amending its procedures to prevent further noncompliance. The Registrar?s office is amending the report used to ensure students are selected and reported in the correct branches. The Registrar is also enhancing the report to include data identifying potential erroneous reporting before enrollment data is reported to the Clearinghouse. Contact Person(s) Responsible for Corrective Action Angela Pitcher, University Registrar Lori Jo McEwan, Senior Systems Analyst Anticipated Completion Date April 25, 2023

View Audit 39734

Finding 41893 (2022-002)

Significant Deficiency 2022

Municipality of Catano

PR

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accord...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Maria Perez, Finance Director Phone: (787) 788-0404 Original Finding Number: 2022-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality has taken corrective measures for faithful compliance with the established reporting dates. Compliance oversight will be strengthened for this program or any other required funds. Implementation Date: Fiscal year 2022-2023 Responsible Person: Mrs. Maria Perez - Finance Department Director

View Audit 39093

Finding 41892 (2022-003)

Significant Deficiency 2022

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accord...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Maria Perez, Finance Director Phone: (787) 788-0404 Original Finding Number: 2022-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality has taken corrective measures for faithful compliance with the established reporting dates. Training and supervision of compliance personnel for this program or any other required funds will be reinforced. Implementation Date: Fiscal year 2022-2023 Responsible Person: Mrs. Maria Perez - Finance Department Director

View Audit 39093

Finding 41886 (2022-003)

Significant Deficiency 2022

Lindengrove, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Explanation of disagreement with audit find...

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process that should ensure all future reports are accurate and reviewed prior to submission. This includes a review and verification of expenses that are being reported to ensure they are accurately entered and supported by internal records. Further, management has identified additional infection control related costs which were not claimed during the reporting periods submitted. These costs have been isolated to ensure they are not available for use in future periods. Name of the contact person responsible for corrective action: Mark Sperka, CEO Planned completion date for corrective action plan: March 2023

View Audit 38959 Questioned Costs: $1

Finding 41885 (2022-002)

Significant Deficiency 2022

Lindengrove, Inc.

WI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for los...

COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for lost revenues. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process that should ensure all future reports are accurate and reviewed prior to submission. This includes a review of all lost revenue information and verification of expenses that are being reported. Name of the contact person responsible for corrective action: Mark Sperka, CEO Planned completion date for corrective action plan: March 2023

View Audit 38959

Finding 41880 (2022-002)

Significant Deficiency 2022

Central Western Maine Workforce Development Board

ME

Cash Management Significant Deficiency § 200.302

2022-002 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and adopted new policies in conjunction with Maine DOL. The Organization is working with Maine DOL to develop a program t...

2022-002 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and adopted new policies in conjunction with Maine DOL. The Organization is working with Maine DOL to develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Proposed implementation date: The corrective action plan has been implemented and is being followed at this time.

View Audit 39088

Finding 41879 (2022-001)

Significant Deficiency 2022

Central Western Maine Workforce Development Board

ME

Procurement, Suspension & Debarment Reporting Significant Deficiency

2022-001 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and is working with Maine DOL to develop a financial policy handbook and personnel policy handbook with complete job descr...

2022-001 Significant Deficiency Name of contact person: Erin Benson, Executive Director Corrective Action: The Organization has been placed on high-risk status by Maine DOL and is working with Maine DOL to develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Proposed implementation date: The corrective action plan has been implemented and is being followed at this time.

View Audit 39088

Finding 41861 (2022-005)

Significant Deficiency 2022

Idea Public Schools

TX

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Lis...

Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Education Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Condition and context: During our testing of internal controls over payroll and compliance we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Recommendation: Same as finding #2022-002. Planned corrective action: The Business Office will retrain the staff with duties and responsibilities over payroll in the current policies and procedures to ensure the maintenance of documentation of approved payrate, review of timesheets and semi-annual certifications, and the review of payroll registers. Business Office staff will review source and supporting records to ensure that the required documentation was created and is being maintained. The Senior Vice President of Finance/Controller and Managing Director of Accounting will randomly inspect records to validate the adequacy and completeness of the source and supporting records. Responsible officers: Brittany Perkins, VP of Finance Development Compliance; Stephen Parmer, VP of Finance Operations; Jennifer Meer, VP of Compensation and Benefits; Aybeth Martinez, Director of Payroll; Carlo Hershberger, Senior Vice President of Finance/Controller; Guadalupe Hinojosa, Managing Director of Accounting Estimated completion date: June 30, 2023

View Audit 45814 Questioned Costs: $1

Finding 41857 (2022-001)

Significant Deficiency 2022

Centre County Airport Authority

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management

Finding 2022-001: Reporting ? Significant Deficiency/Non-Compliance Federal Program ? Airport Improvement Program Federal Agency ? U.S. Department of Transportation Pass-Through Entity ? Not Applicable Assistance Listing Number ? 20.106 Federal Award Year ? December 31, 2022 Criteria: The Uniform G...

Finding 2022-001: Reporting ? Significant Deficiency/Non-Compliance Federal Program ? Airport Improvement Program Federal Agency ? U.S. Department of Transportation Pass-Through Entity ? Not Applicable Assistance Listing Number ? 20.106 Federal Award Year ? December 31, 2022 Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Authority's Airport Improvement Grant Program, it was noted that the Authority did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: Not applicable. Context: The Authority does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: Authority management failed to adopt the required written policies/procedures. Effect: The Authority is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Corrective Action Taken: Since the finding was identified during the audit, the Authority has initiated a plan to prepare and file the written policies/procedures required of the Uniform Guidance. Expected Completion Date: December 31, 2023 Designated member responsible for corrective action plan: James Meyer, Authority Director

View Audit 44569

Finding 41850 (2022-001)

Significant Deficiency 2022

City of Babbitt, Minnesota

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segr...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 44567

Finding 41834 (2022-013)

Significant Deficiency 2022

Harris-Stowe State University

MO

Student Financial Aid Eligibility Significant Deficiency

Finding 2022-013 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The Financial Aid staff will ensure systems are setup to prevent the over award of federal financial aid. The financial aid counse...

Finding 2022-013 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The Financial Aid staff will ensure systems are setup to prevent the over award of federal financial aid. The financial aid counselor will prepare and award the student. Upon completion, the financial aid counselor will submit the file to the Director of Financial Aid for the second review. The University Financial Aid officers will undergo a series of trainings and certifications through the National Association of Student Financial Aid Administrators to assist with understanding aggregate limits for federal student aid.

View Audit 40401

Corrective Action Plans

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