Corrective Action Plans

Finding 38286 (2022-001)

None 2022

Stephens College

MO

Student Financial Aid Reporting Significant Deficiency

Finding Reference Number: Finding 2022-001 Description of Finding: ?Statement of Condition: From our testing sample of ten (10) students, we found three (3) instances where changes in student status due to withdrawal were not reported timely and two (2) instances where the Title IV funds were not re...

Finding Reference Number: Finding 2022-001 Description of Finding: ?Statement of Condition: From our testing sample of ten (10) students, we found three (3) instances where changes in student status due to withdrawal were not reported timely and two (2) instances where the Title IV funds were not returned correctly or timely.? Statement of Concurrence or Nonconcurrence: In accordance with 34 CFR ? 668.22, Treatment of Title IV Funds When a Student Withdrawals, any changes to a student?s enrollment status are required to be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. Also, in accordance with 34 CFR ? 668.22, Treatment of Title IV Funds When a Student Withdrawals, all students who withdraw and receive Title IV funds should be identified so that return calculations can be performed and any refunds can be made within forty-five (45) days of the school?s determination that the student has withdrawn. The institution recognizes these findings, and that corrective action is required to follow the regulations outlined above. Corrective Action: Any changes to a student?s enrollment status will be reported within thirty (30) days, or within sixty (60) days if a roster file is expected within that time frame. An Office of the Registrar staff member will also review a listing of all students with enrollment status changes on a periodic basis to determine if these changes have been properly reported within the allotted time frame. Additionally, all official withdrawal and leave of absence notifications will be required to be in an electronic format to automatically notify the Office of Financial Aid. Name of Contact Person: Dane Fuhrman Vice President of Finance and Administration (573) 876-2364 Projected Completion Date: 8/1/2023

View Audit 36393

Finding 38236 (2022-004)

Significant Deficiency 2022

Pcc Community Wellness Center

IL

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA ...

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA Program Officer and HRSA Capital Program Officer prior to the actual drawdown of the award for their concurrence and approval.

View Audit 31234

Finding 38227 (2022-006)

Significant Deficiency 2022

Pcc Community Wellness Center

IL

Significant Deficiency Internal Control / Segregation of Duties

PCC uses an integrated solution to AthenaOne for pre-registration called EPION. Patients are able to update family size and household income, if necessary, during mobile pre-registration. A Patient Care Representative (PCR) is responsible for reviewing any changes that occur in the pre-registration ...

PCC uses an integrated solution to AthenaOne for pre-registration called EPION. Patients are able to update family size and household income, if necessary, during mobile pre-registration. A Patient Care Representative (PCR) is responsible for reviewing any changes that occur in the pre-registration module and, in the case of family size and household income, recalculating the sliding fee scale to accurately reflect the patient record. PCC is retraining and reviewing this procedure with the PCRs.

View Audit 31234

Finding 38222 (2022-001)

Significant Deficiency 2022

Coshocton City School District

OH

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring

The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the require...

The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the requirements to pay laborers not less than one time a week and submit weekly payroll records to the District. 2. The District will present a schedule with a list of items that need to be submitted to the contractor. 3. The Treasurer or designee will monitor timely receipts of the payroll details and check for completeness ? then log the receipt of each item presented on the Contractor Log for each project. 4. As invoices are presented for payment, the Treasurer or designee will compare the date on the invoice to the payroll record log to ensure that all required documents have been received, checked for compliance and logged. 5. If all records have been received and noted, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. 6. If all payroll records have not been received, the invoice will be returned to the vendor with a clear explanation of reason and a list of items that are missing. 7. Once all items are received and compliant, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. Anticipated Completion Date: These procedures will be put into place immediately; all projects in process will be addressed to ensure these compliance procedures are implement and documents are received prior to issuance of future payments. Responsible Contact Person: Terri Eyerman, Treasurer

View Audit 30585

Finding 38168 (2022-004)

Significant Deficiency 2022

The Housing Authority of the City of Aiken, South Carolina

SC

Internal Control / Segregation of Duties Eligibility HUD Housing Programs

2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant po...

2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant population of approximately 141 tenants, 15 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 tenant file where the tenant?s flat rent was overstated by $4 due to a miscalculation. ? 1 tenant file where the tenant?s flat rent was overstated by $2 due to a miscalculation. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to increase by $6. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to decrease by $63 ? 1 tenant file where the tenant?s General Assistance was coded as wages on the 50058 form. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected. Although this is a repeat finding, the Authority has made great strides in the current fiscal year reducing the error rate by 72% from the prior year. The Authority will continue to improve file reviews and training procedures to ensure the files meet the required guidelines. Effective Date: June 26, 2023 Contact Information Chanosha N.E. Lawton, CEO Housing Authority of the City of Aiken, South Carolina PO Box 889 Aiken, South Carolina 29802 (803) 617-7978

View Audit 34476

Finding 38139 (2022-008)

Significant Deficiency 2022

Autonomous Municipality of Ponce

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres ...

The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres Finance and Budget Director

View Audit 33033

Finding 38125 (2022-005)

Significant Deficiency 2022

Gratz College

PA

Cash Management Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-005 Corrective Action Plan To ensure that disbursements of Federal awards are made within the allowed timeframe, the Manager of Business Operations and Facilities and the Manager of Financial Reporting will review the program requirements of each award and document these disbursement re...

Finding 2022-005 Corrective Action Plan To ensure that disbursements of Federal awards are made within the allowed timeframe, the Manager of Business Operations and Facilities and the Manager of Financial Reporting will review the program requirements of each award and document these disbursement requirements on the College?s reconciliation of grant funds expended prior to drawing down funds. Dates will be added to the College?s reconciliation of grant funds to indicate the last day when funds must be disbursed. Any remaining funds after this date will be returned to the granting agency. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting

View Audit 36033

Finding 38097 (2022-002)

Significant Deficiency 2022

Albion College

MI

Cash Management Reporting Significant Deficiency § 200.305

Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing ...

Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing the timing of drawdown for reported expenditures to be outside of the cash management regulations. By extension, the institutional quarterly reporting was also incorrect as it is based on the initial expenditure classifications. Planned Corrective Action: The College drew down funds based on expenditures that management deemed to be qualified however, at year-end, concluded to charge other expenditures to the grant causing the mismatch in the timing of drawdowns and final expenditures charged to the grant. Although HEERF and other COVID 19 Pandemic funding has ended, in the future, such expenditures will be discussed and documented prior to the drawing of funds. Contact person responsible for corrective action: Amanda Ewers, Director of Finance and Gary Black, Chief Financial Officer Anticipated Completion Date: Corrected reporting was submitted on March 22, 2023

View Audit 35343

Finding 38061 (2022-002)

Significant Deficiency 2022

Coastal Alabama Community College

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...

Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of EducationCorrective Action Plan Coastal Alabama Community College has reviewed and recognizes needed changes be put into place to ensure accurate record keeping for all reported data. Coastal will have the restricted accountant complete the quarterly and annual HEERF reports moving forward and file all data according to the report in an organized and methodical method only after the Director of Accounting has reviewed and signed off on the accuracy of the data being reported. Once the Director of Accounting and/or CFO review the reports and backup data for approval then the approved reports will be filed on-line with the Department of Education via the HEERF site. Expenditures charged against the HEERF funds are reviewed for accuracy and allowable cost through a multi-step purchasing process to ensure allowable cost only and prevent potential for improper spending. The Director of Accounting will make sure that all website required reporting is done in a timely manner moving forward. Anticipated Completion Date: June 15, 2023 Contact Person(s): Jessica Davis, Chief Financial Officer

View Audit 35124

Finding 38039 (2022-006)

Significant Deficiency 2022

Somerset Academy of Las Vegas

NV

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...

Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 32473

Finding 38035 (2022-005)

Significant Deficiency 2022

Somerset Academy of Las Vegas

NV

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

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 32473

Finding 38031 (2022-001)

Significant Deficiency 2022

United Way of Anchorage

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

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

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

View Audit 30310

Finding 38009 (2022-007)

Significant Deficiency 2022

Hodges University, Inc.

FL

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

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

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

View Audit 28916

Finding 38008 (2022-005)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.

View Audit 28916 Questioned Costs: $1

Finding 38006 (2022-003)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

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

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

View Audit 28916

Finding 38005 (2022-002)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

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

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

View Audit 28916

Finding 38002 (2022-004)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There i...

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The university continuously attempted to refund the student checks and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.

View Audit 28916 Questioned Costs: $1

Finding 38001 (2022-006)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreeme...

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Return of Title IV (R2T4) was not processed in a timely manner due to late status changes reported from academics. Action taken in response to finding: Provided federal guidance to registrar?s office to process attendance taking and status changes in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916 Questioned Costs: $1

Finding 37992 (2022-001)

Significant Deficiency 2022

Hidalgo Medical Services

NM

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

Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency...

Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency in internal control over compliance (recurring) Criteria or Specific Requirement Special Tests and Provisions: Sliding Fee Discounts per Title 42 Chapter 1 Subchapter D Section 51c303(f) Condition The Organization?s sliding fee program provides discounts on patient services based upon the individual?s level of income. However, the Organization applied the incorrect discount based upon the individual?s income per the Organizations sliding fee discount policy. Cause Clerical error in updating and applying the sliding fee category in the billing system for the patient. Effect or Potential Effect Improper sliding fee discounts given to patients. Questioned Costs None Context or Perspective Information A sample of 40 patients were tested out of the total population of 1,994 encounters. The sampling methodology used is not statistically valid. Three patients received the incorrect sliding fee discount based upon their income level. Recommendation We recommend that the Organization implement a verification process to ensure the sliding fee discounts being applied are in accordance with their sliding fee policy. Corrective Action Plan Hidalgo Medical Services will implement a verification process to ensure the sliding fee discounts are applied in accordance with the current sliding fee policy. The Director of Family Support Services will randomly select at least 30% of patients qualified each week to ensure accuracy and all proper documentation is obtained (the new auditing requirement will occur immediately). Additionally, all errors will be corrected immediately. The Director of Family Support Services will report each month to the Chief Support Officer, Chief Financial Officer, and Chief Executive Officers any findings and required correction, if applicable. A comprehensive re-training of current Community Health Workers (CHWs) is to occur by December 2022. A training manual is to be developed, to include competency validation for each CHW, and the new training model will be used for all future CHWs. Person Responsible: Lucy Verdugo, Family Support and Credentialing Director; Donna Sandoval, CHW Administrative Supervisor; and Andrea Montoya, Chief Support Officer Anticipated Completion Date: December 31, 2022.

View Audit 34352

Finding 37975 (2022-006)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Management will enhance internal controls to ensure that approval from HUD is obtained in writing before entering into capital leases.

View Audit 28698

Finding 37974 (2022-005)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management will enhance internal controls to ensure that there is documentation of review and approval of all disbursements.

View Audit 28698

Finding 37943 (2022-001)

Significant Deficiency 2022

Village Cooperative of Fort Collins

CO

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 28352

Finding 37924 (2022-003)

Significant Deficiency 2022

Help-New Mexico, Inc.

NM

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.514

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursemen...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was caused as a result of the change in personnel. In late 2021, all of the accounting personnel for Help left the company and were replaced. Unfortunately, due to this untimely and unexpected departure of key personnel, Help management was unaware of some necessary processes and was not able to properly train the new staff in all matters. Help management will provide additional training to those responsible for preparation and review of the reimbursement requests. In addition, processes will be implemented to ensure that all reimbursement requests are completed on a timely basis in accordance with funding requirements. Names of the contact persons responsible for corrective action: Alicia Nunez, CFO, 602-257-0700 Maria Spelleri, General Counsel, 602-257-6719 Planned completion date for corrective action plan: June 2023

View Audit 38099

Finding 37913 (2022-002)

Significant Deficiency 2022

Butler County Health Center

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04521039; Grant period ? Year Ended December 31, 2021. Signif...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04521039; Grant period ? Year Ended December 31, 2021. Significant Deficiency: As discussed at Finding 2021-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the WIC federal program. Employee turnover of key positions recently impacts the application of adequate segregation of duties. These areas should be reviewed periodically, and consideration given to improving the segregation of duties within the Center. CORRECTIVE ACTION PLAN The Operations Director is the lead staff on Financial Statements. Financial Statements will be filed on a shared "G" drive with access allowed to the Operations Director, Administrator and Office Manager. Al l employee passwords will be submitted to the Operations Director and placed on a shared G" drive with access allowed to the Administrator. This action will be done annually. The Administrator and Operations Director receives a hard copy of the monthly Financial Statements from KMT. This Financial Statement is kept in a binder in the Operations Director's Office where the Administrator and Office Manager have access. The Butler County Health Department will obtain in writing the objectives of the services that KMT will provide and what they are responsible for, as well as what the Health Department is responsible for in regard to making sure the books are complete and accurate. Contact Person: Emily Goodin, Administrator

View Audit 31352

Finding 37912 (2022-003)

Significant Deficiency 2022

Butler County Health Center

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

DEPARTMENT OF HEALTH AND SENIOR SERVICES 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health C...

DEPARTMENT OF HEALTH AND SENIOR SERVICES 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the Immunization Cooperative Agreements federal program. These areas should be reviewed periodically, and consideration given to improving the segregation of duties within the Center. CORRECTIVE ACTION PLAN The Operations Director is the lead staff on Financial Statements. Financial Statements will be filed on a shared "G" drive with access allowed to the Operations Director, Administrator and Office Manager. All employee passwords will be submitted to the Operations Director and placed on a shared G" drive with access allowed to the Administrator. This action will be done annually. The Administrator and Operations Director receives a hard copy of the monthly Financial Statements from KMT. This Financial Statement is kept in a binder in the Operations Director's Office where the Administrator and Office Manager have access. The Butler County Health Department will obtain in writing the objectives of the services that KMT will provide and what they are responsible for, as well as what the Health Department is responsible for in regard to making sure the books are complete and accurate. Contact Person: Emily Goodin, Administrator

View Audit 31352

Corrective Action Plans

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