Corrective Action Plans

Finding 38750 (2022-001)

Significant Deficiency 2022

IN

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

Northeast Indiana Works (NEINW) will continue to the use the established file review process. NEINW will be conducting a system wide WIOA file review. This review will be done in stages and will be completed by the end of May 2023. NEINW will deliver training to all staff to reacquaint them with ...

Northeast Indiana Works (NEINW) will continue to the use the established file review process. NEINW will be conducting a system wide WIOA file review. This review will be done in stages and will be completed by the end of May 2023. NEINW will deliver training to all staff to reacquaint them with the virtual service delivery model, including, but not limited, to the application process. This training will be conducted during the weekly Thursday morning training session on January 5, 2023. A follow up session will be held on January 12, 2023 to address any questions and to train staff who may have been absent during the January 5th session. Person(s) Responsible: NEINW President and CEO, CFO, Director of WorkOne Services and Director of Quality Initiatives Timing for Implementation: Staff training will be conducted in January 2023. System wide file review will be completed by the end of May 2023.

View Audit 35465

Finding 38610 (2022-002)

Significant Deficiency 2022

Alamosa County

CO

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should ...

Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Action Taken: Management will develop a quarterly process to implement monitoring controls needed to ensure proper federal program wage requirements on or before year end close of December 31, 2024.

View Audit 34681

Finding 38582 (2022-001)

Significant Deficiency 2022

The Bailey Foundation

MO

Internal Control / Segregation of Duties Significant Deficiency

View of Responsible Official and Planned Corrective Action. The outsourced CFO engagement ended due to cash flow issues related to program deferral and a lapse in federal programming. Re-engagement attempts failed as the CFO no longer had capacity to service The Bailey Foundation. The Bailey Foun...

View of Responsible Official and Planned Corrective Action. The outsourced CFO engagement ended due to cash flow issues related to program deferral and a lapse in federal programming. Re-engagement attempts failed as the CFO no longer had capacity to service The Bailey Foundation. The Bailey Foundation is actively seeking a skilled accountant for essential internal controls. Meanwhile, the board is organizing additional oversight to manage risks in federal program operations.

View Audit 36753

Finding 38553 (2022-039)

Significant Deficiency 2022

State of Vermont

VT

Special Tests & Provisions Reporting Significant Deficiency § 200.303

Corrective Action Plan: The Agency has submitted the Medical Loss Ratio report for the year ending 12/31/2021 no later than 12/31/2022. The report was delivered on 12/29/2022. Department of Vermont Health Access (DVHA) and the Agency of Human Services (AHS) have worked together over the past year t...

Corrective Action Plan: The Agency has submitted the Medical Loss Ratio report for the year ending 12/31/2021 no later than 12/31/2022. The report was delivered on 12/29/2022. Department of Vermont Health Access (DVHA) and the Agency of Human Services (AHS) have worked together over the past year to define the roles and responsibilities needed to deliver the Medical Loss Ratio (MLR) to AHS by the due date. AHS has agreed to provide Medicaid summaries, and once December enrollment is available, provide capitation rates multiplied by final enrollment for total calendar year expenditures. Additional to AHS deliverables, DVHA has updated its Standard Operating Procedures (SOP) to reflect the deliverables from AHS, additional detail to support each step in the process, and validation steps for AHS upon completion of the report by DVHA. The steps that have been added to the process allow for a more comprehensive review of the deliverable by both departments which will allow for an on-time delivery in its entirety by the due date of December 31. Scheduled Completion Date of Corrective Action Plan: December 29, 2022 Contacts for Corrective Action Plan: Patrick Rooney, DVHA Financial Director patrick.rooney@vermont.gov Allison Nowak, DVHA Financial Director allison.jensen@vermont.gov Tracy O?Connell, AHS-CO Financial Director tracy.oconnell@vermont.gov Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 30446

Finding 38548 (2022-035)

Significant Deficiency 2022

State of Vermont

VT

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

Corrective Action Plan: ? One of sixty participants selected for testing turned 19 during the fiscal year. Due to the COVID-19 Public Health Emergency, states did not get authority to move customers from one MEC coverage group to another MEC coverage group until January 2021. The SoV began transitio...

Corrective Action Plan: ? One of sixty participants selected for testing turned 19 during the fiscal year. Due to the COVID-19 Public Health Emergency, states did not get authority to move customers from one MEC coverage group to another MEC coverage group until January 2021. The SoV began transitioning eligible age-off?s in March 2021. A report was created to capture anyone who had aged off since the start of the PHE. HC eligibility staff worked through the report to determine if customers were eligible to transition to another MEC coverage group. This individual was not captured on the report. They did not get transitioned until April 20, 2022 when the customer called and asked to be screened for Medicaid new adult. This case appears to be an isolated case and has since been corrected. ? For one of sixty participants, eligibility determination exceeded 45 days. Due to the COVID-19 Public Health Emergency, the SoV was accepting self-attestation for all income and resource verifications until November 1, 2021. In this case, the customer applied via the self-service portal and their MAGI-income verification line item (VLI) was pending. The SoV had reports in place at the time to pull all self-service applications with pending VLI?s to manually change them to verified. The SoV ran a report in October 2021 prior to the state resuming verifications for new applications to ensure all pending verification line items were verified and customers were enrolled timely. This appears to be an isolated case. Scheduled Completion Date of Corrective Action Plan: ? Age-off correction: April 20, 2022 ? Eligibility determination timeliness: September 15, 2021 Contacts for Corrective Action Plan: Nicole McAllister, DVHA-HAEEU HCAA II nicole.mcallister@vermont.gov Sarah York, DVHA-HAEEU HCAA I sarah.york@vermont.gov

View Audit 30446

Finding 38547 (2022-034)

Significant Deficiency 2022

State of Vermont

VT

Student Financial Aid Eligibility Significant Deficiency § 200.303

Corrective Action Plan: The Child Development Division (CDD) has recently switched to a new IT system, Child Development Division Information System (CDDIS), that will check for the child?s IV-E eligibility and check to make sure that the child is in an eligible placement. With these checks it will...

Corrective Action Plan: The Child Development Division (CDD) has recently switched to a new IT system, Child Development Division Information System (CDDIS), that will check for the child?s IV-E eligibility and check to make sure that the child is in an eligible placement. With these checks it will allow the child to be marked as IV-E eligible or not and draw down the appropriate funding to match the eligibility. Scheduled Completion Date of Corrective Action Plan: July 31, 2023 Contacts for Corrective Action Plan: Karolyn Long ? Karolyn.Long@vermont.gov Emily Hazard ? Emily.Hazard@vermont.gov

View Audit 30446

Finding 38544 (2022-033)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that al...

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Scheduled Completion Date: 2/1/2023 Contacts for Corrective Action Plan: Jessica Brown, Financial Administrator, Vermont Department of Health Karen Clark, Financial Manager, Vermont Department of Health Megan Hoke, Financial Director, Vermont Department of Health Peter Moino, Director of Internal Audit, Vermont Agency of Human Services

View Audit 30446

Finding 38543 (2022-032)

Significant Deficiency 2022

State of Vermont

VT

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

Corrective Action Plan ? Program Reporting: The Administrative Services Manager and the Public Health Preparedness Coordinator will create a central location for all supporting documentation to be stored and will ensure that the appropriate backup documentation is available for each progress report...

Corrective Action Plan ? Program Reporting: The Administrative Services Manager and the Public Health Preparedness Coordinator will create a central location for all supporting documentation to be stored and will ensure that the appropriate backup documentation is available for each progress report submitted to the CDC. The State Epidemiologist and PH Preparedness Coordinator will be responsible for ensuring that subject matter experts responsible for providing the information contained in progress reports are aware of the need to save supporting documentation. This supporting documentation will include ?point in time? reports from various electronic reporting systems as needed to ensure that data included in progress reports can be validated in the future. To ensure that progress reports are submitted timely the Public Health Preparedness Coordinator will verify that final copies of all program reports submitted are saved in a central location. The PH Preparedness Coordinator will also ensure that this supporting documentation includes a way to verify the date of report submission to the CDC. Corrective Action Plan ? Financial Reporting: The VDH Business Office will ensure that all financial reports are reviewed for accuracy prior to submission. The VDH business office will also continue to ensure that supporting documentation is available for all financial reports submitted, including date/time stamps recording timely submission. Scheduled Completion Date: 2/1/2023 Contacts for Corrective Action Plan: Patsy Kelso, State Epidemiologist, Vermont Department of Health Catherine Markesich, PH Preparedness Coordinator, Vermont Department of Health Megan Hoke, Financial Director, Vermont Department of Health Peter Moino, Director of Internal Audit, Vermont Agency of Human Services

View Audit 30446

Finding 38540 (2022-031)

Significant Deficiency 2022

State of Vermont

VT

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that al...

Corrective Action Plan: The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as ?required for entry into the FSRS system? upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Scheduled Completion Date: 2/1/2023 Contacts for Corrective Action Plan: Jessica Brown, Financial Administrator, Vermont Department of Health Karen Clark, Financial Manager, Vermont Department of Health Megan Hoke, Financial Director, Vermont Department of Health Peter Moino, Director of Internal Audit, Vermont Agency of Human Services

View Audit 30446

Finding 38529 (2022-029)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 38528 (2022-027)

Significant Deficiency 2022

State of Vermont

VT

Reporting Cash Management Significant Deficiency § 200.302 § 200.303

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deput...

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023

View Audit 30446

Finding 38514 (2022-001)

Significant Deficiency 2022

Gila Crossing Community School

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Contact Person: Jim Mosley, Superintendent; Irene Casias, Human Resources Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has hired a ...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Contact Person: Jim Mosley, Superintendent; Irene Casias, Human Resources Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has hired a new Human Resources Manager, who has, and continues to receive training, regarding character investigation and the required adjudication procedures. A new schedule has been instituted to keep track of the timing needs of renewals.

View Audit 36719

Finding 38483 (2022-004)

Significant Deficiency 2022

North Branch Public School

MN

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions § 200.326

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425...

Finding: 2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 and S425C210015 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: Management will implement procedures and controls to obtain the necessary documentation to verify that contractors are in compliance with the wage rate requirements. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2023.

View Audit 35090

Finding 38481 (2022-006)

Significant Deficiency 2022

Wyoming Energy Authority

WY

Reporting Significant Deficiency

2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department ...

2022-006: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the Department of Energy effective January 2022. Completion Date ? January 2022 Contact Person ? Jami Blosmo, Accounting Manager

View Audit 33652

Finding 38475 (2022-003)

Significant Deficiency 2022

McKendree University

IL

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. E...

2022-003 Education Stabilization Fund: Higher Education Emergency Relief Fund Student Portion and Institutional Portion? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend the University design controls to ensure an adequate review and approval process is in place and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University will design and implement internal procedures with staff (accountant, interim VP, and president) to ensure adequate review and controls are in place. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38473 (2022-001)

Significant Deficiency 2022

McKendree University

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual f...

2022-001 Segregation of Duties Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff have been included (accountant, interim VP, and president) to review appropriate workflow and controls in the assumption, reconciliation, and calculations used in the financial reporting processes. Name(s) of the contact person(s) responsible for corrective action: John Nisbet, Interim Vice President of Administration & Finance Planned completion date for corrective action plan: April 2023

View Audit 30596

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Cash Management Reporting Significant Deficiency

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38455 (2022-001)

Significant Deficiency 2022

Central Islip Union Free School District

NY

Reporting Significant Deficiency

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: ...

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjust cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for eight out of forty exit student transfers tested during the 2021-2022 school year. Cause: The District did not take timely action to maintain support for the removal of eight students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District Response: The District will review its record keeping process for recording graduation data per the OMB Compliance Supplement. Record keeping adjustments will be made where necessary. Each building will have parents and/or guardians complete the Transfer Notice, after verification using photo ID. This document will be maintained in the student?s cumulative folder. The student?s reason for exit will be documented on the folder with the corresponding exit date. Secondary schools will also complete the Guidance Department Transfer/Drop form and maintain this document in the student?s cumulative folder. In the event a Transfer Notice is not completed, the school district will contact the parent and/or guardian by phone, certified mail, and with a home visit. Log entries of the contacts will be entered into PowerSchool. Completion Date: June 1, 2023 Person(s) Responsible: Anthony Coggiano, Principal Neema Coker, Principal Eric Haruthunian, Principal Brenda Jackson, Principal Kristine LoCascio, Principal Timothy Lynam, Principal Brett MacMonigle, Principal Carmen Vazquez, Principal

View Audit 34880

Finding 38405 (2022-002)

Significant Deficiency 2022

Owensboro-Daviess County Regional Airport Board

KY

Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken:...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken: Airport management will ensure weekly certified payrolls are received during the grant administration process and maintained in grant files.

View Audit 30342

Finding 38394 (2022-001)

Significant Deficiency 2022

Roseman University of Health Sciences

NV

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each ...

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each program must manually update the Microsoft Office report of a withdrawal ad indicate the effective date, which triggers automated emails to the appropriate units. In the one instance of late reporting, the student was required to withdraw due to a no pass of a class, but he was allowed to complete a clinical/experiential course before being withdrawn. The Dean failed to enter the student's information after the student completed the clinical/experiential course, causing the delay in reporting. The Dean has since begun using reminders on his calendar to withdraw students in this situation. In addition, our Director of Institutional Assessment is in the process of developing and programming logic in the Micrsoft Forms report that allows the Dean to enter a future withdrawal date but delays the reporting of the withdrawal to the service units until that date, allowing the Dean to enter the information into the form immediately after a no pass that requires withdrawal. This will prevent the need to manual reminders to enter the date and prevent late withdrawal notifications. Contact Person Responsible for Corrective Action: Sally Mickelson, Director of Financial Aid. Anticipated Completion Date: December 31, 2022.

View Audit 32450

Finding 38384 (2022-001)

Significant Deficiency 2022

Mental Health Association of Middle Tennessee and Subsidiary

TN

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Significant deficiency on internal controls over Cash Disbursements for Unaccompanied Alien Children Program Grant Assistance Listing #93.676 Recommendation: The Association?s management should require the established controls be followed in all circumstances. Action Taken: We concu...

Finding 2022-001 Significant deficiency on internal controls over Cash Disbursements for Unaccompanied Alien Children Program Grant Assistance Listing #93.676 Recommendation: The Association?s management should require the established controls be followed in all circumstances. Action Taken: We concur with the recommendation and have implemented procedures to ensure established controls are being followed. Courtney Hatfield, CPA Executive Director

View Audit 30892

Finding 38340 (2022-001)

Significant Deficiency 2022

Tarrant County

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transp...

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transportation (Award 02-0XXFS00l) Responsible Party-Juanita Casas, Grant Manager Tarrant County Auditor's Office Corrective Action Plan - The department agrees with the findings of the single audit and has implemented training and additional oversight of the financial reporting process. This process allows the Grant Manager and Supervisors to monitor and track the completion of monthly reports and ensure timely submission per the grant requirements. Effective Date - Immediately

View Audit 32528

Finding 38336 (2022-005)

Significant Deficiency 2022

Aleutians East Borough

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005 Deadline for Federal Single Audit ? Noncompliance and Internal Control over Compliance ? Significant Deficiency Corrective Action Plan Management will file the Form SF-SAC form soon and will submit the Form SFSAC on time in the future. Expected Completion Date June 30, 2023

View Audit 30167

Finding 38319 (2022-001)

Significant Deficiency 2022

Brown Dermatology, Inc.

RI

Reporting Significant Deficiency

Awarding Agency: U.S. Department of Health and Human Services ? Direct Funding Assistance Listing No.: 93.498 - Provider Relief Fund and American Rescue Plan Rural Distribution Program Audit Period: Year Ended September 30, 2022 Finding # ...

Awarding Agency: U.S. Department of Health and Human Services ? Direct Funding Assistance Listing No.: 93.498 - Provider Relief Fund and American Rescue Plan Rural Distribution Program Audit Period: Year Ended September 30, 2022 Finding # 2022-001 Significant Deficiency in Internal Control and Compliance - Reporting Condition: The Organization missed the reporting time frame to report PRF Period two results on the Provider Relief Reporting Portal and therefore has not reported results of Period two in accordance with the terms and conditions of the award. Cause: Internal miscommunication / error. A clerical error occurred when a junior member of the finance team accidently changed the payment receipt date to coincide with the date funds were applied to revenue, a Period three date. The Organization became aware of the missed Period two submission upon attempting a Period three submission when they were denied because the Organization had no Period three receipts. Also, there was a Lack of receipt of reporting communications from HRSA. Per the HRSA web site under the section ?Process for Submitting a Late Report Request? it was noted in item 1, ?All providers who are considered non-compliant will be notified by HRSA after the conclusion of the Reporting Period and will be given details on how to submit a ?Request to Report Late Due to Extenuating Circumstances.? As of June 28, 2023, the Organization has not been notified. Corrective Action Plan: We agree with the finding and have updated our procedures to prevent future delays in reporting. When the late filing became evident, we reviewed the HRSA website under ?Request to Report Due to Extenuating Circumstances? and noted the Period two portal remained open to accept late reporting requests until May 18, 2022, which was months before we had identified the problem. Once we identified the late filing, we pro-actively communicated on several occasions with the HSRA office and was told that since the portal period had closed, they had no means to accept the report. The HSRA office verbally communicated that we should be notified by the HSRA of non- compliance and when we received notification of non-compliance, they would provide guidance on how to submit our report. Time went by and after additional communications with the HRSA office in which we enlisted the assistance of our congressional delegates, no further was action. As of June 28, 2023, we have not been contacted by the HRSA Office. Our plan is to submit our report for Period two once we are provided direction to do so. Name of Contact Person Responsible for Corrective Action: Judith Lancellotta, CPA, Director of Finance Anticipated Completion Date: Immediately

View Audit 30701

Finding 38316 (2022-001)

Significant Deficiency 2022

Global Ties U.s.

DC

Subrecipient Monitoring Reporting Significant Deficiency

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT There were no financial statement findings. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF STATE 2022-001 International Visitor Leadership Program - CFDA No. 19.402 Recommendation: We recommend Global Ties U.S. design controls to ensure all first-tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, Global Ties U.S. should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following: ? Subaward date ? Subaward DUNS number ? Subaward amount ? Subaward obligation/action date ? Subaward number ? Subaward report submission date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Starting in July 2022, Global Ties U.S. and Affiliate put in place a tracking mechanism to report monthly subaward disbursements in excess of $30,000 to the Federal Funding Accountability and Transparency Act Subaward Reporting System. Name(s) of the contact person(s) responsible for corrective action: Gina M. Smallwood, Associate Director of Finance and Grants Planned completion date for corrective action plan: July 2022 If the United States Department of State has questions regarding this schedule, please call Katherine Brown, CEO, at (202) 271-1751.

View Audit 28455

Corrective Action Plans

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