Corrective Action Plans

Finding 36343 (2022-002)

Significant Deficiency 2022

WY

Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-002 Name of Contact Person ? Travis C. Fegler, Acting Director of Finance & Administration ...

Finding 2022-002 Name of Contact Person ? Travis C. Fegler, Acting Director of Finance & Administration Corrective Action The Finance Department will ensure that all new time studies conducted by the HND Department will subjected to a thorough review to determine that the established allocation computations are accurate and that they are properly utilized in the monthly calculations for administrative payroll reimbursement.

View Audit 26961

Finding 36339 (2022-001)

Significant Deficiency 2022

Wyoming Community Development Authority

WY

Reporting Significant Deficiency Program Income

Finding 2022-001 Name of Contact Person ? Tammy Krei, Director of Housing & Neighborhood Development ...

Finding 2022-001 Name of Contact Person ? Tammy Krei, Director of Housing & Neighborhood Development Corrective Action Effective immediately, the Housing & Neighborhood Development (HND) Department will, on much timelier basis, forward monthly IDIS program income balancing reports received for all grants to the Finance Department for balancing/reconciliation with the WCDA General Ledger.

View Audit 26961

Finding 36338 (2022-001)

Significant Deficiency 2022

Children's Theatre Company

MN

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303

Corrective Action Plan: The coronavirus pandemic and the Minnesota Governor?s resulting emergency closure of large, in person gatherings through May 28, 2021, impacted the theatre ability to produce live, in-person theatre events. The Theatre continued to operate but with minimum staffing levels to...

Corrective Action Plan: The coronavirus pandemic and the Minnesota Governor?s resulting emergency closure of large, in person gatherings through May 28, 2021, impacted the theatre ability to produce live, in-person theatre events. The Theatre continued to operate but with minimum staffing levels to decrease expenses. Due to the lower staffing levels, segregated duties were not always possible. Several of the items tested were from this decreased staffing timeframe. The Theatre will re-evaluate internal controls to mitigate the risk of non-compliance. To assist in this process, the theatre will add a Chief Operating Officer position. This position will assist in evaluating controls and procedures. They will also contribute an additional level of oversight on expense.

View Audit 25787

Finding 36337 (2022-001)

Significant Deficiency 2022

Commonwealth Cornerstone Group

PA

Subrecipient Monitoring Reporting Significant Deficiency

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered c...

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022 - 001: Coronavirus State and Local Fiscal Recovery Funds - Federal Assistance Listing Number 21.027 Condition: Semiannual Progress Report (for the period ended June 30, 2022) was not filed timely. Planned Corrective Action: To address the increase in the Organization's activities, the Director of CCG will send an email with the grant reporting file and keep the correspondence with Pennsylvania Housing Finance Agency. All subsequent reports have been filed timely by the Director of CCG. Explanation of disagreement with finding: There is no disagreement with the finding. Name(s) of the contract person(s) responsible for correction action: Wendy Gessner, Director, at (717)-780-1891

View Audit 26984

Finding 36279 (2022-003)

Significant Deficiency 2022

Erie Community Unit School District No. 1

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations repor...

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 38147

Finding 36244 (2022-003)

Significant Deficiency 2022

Hope Community Resources, Inc. & Affiliates

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be ...

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be a significant shortening of audit timelines, which will allow the single audit to be filed within the required parameters. Expected Completion Date 9/1/23

View Audit 36980

Finding 36239 (2022-001)

Significant Deficiency 2022

Buncombe County, Nc

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 thr...

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Programs Audit 2022-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) The auditors recommend that the County implement a process to formally document the suspension and debarment process for vendors. There is no disagreement with the audit finding. County staff has created a system for capturing and saving suspension and debarment verification. Person responsible for corrective action: Donald P. Warn, Finance Director Completion date: The County will implement this process immediately.

View Audit 35621

Finding 36194 (2022-008)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

Special Tests & Provisions Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.

View Audit 34377

Finding 36193 (2022-007)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 34377

Finding 36192 (2022-006)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 34377

Finding 36165 (2022-002)

Significant Deficiency 2022

Choices Coordinated Care Solutions, Inc.

IN

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare,...

2022-002 ? Significant deficiency related to Provider Relief Fund (PRF) reporting to the U.S. Department of Health and Human Services (HHS) for CFDA #93.498. Recommendation ? The auditors recommend management prepare and retain alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. This alternative support may need to be provided to HHS or contracted representative if a subsequent compliance review were to be required. Planned Corrective Action ? Choices concurs with audit finding 2022-002. Choices is preparing alternative support for actual direct expenditures incurred to prepare, prevent, or respond to the COVID-19 pandemic as well as lost revenues incurred based on terms established by HHS and Uniform Guidance. From alternative support prepared, Choices believes they can support the award with lost revenues that will be reported during the period four submission.

View Audit 28336

Finding 36031 (2022-001)

Significant Deficiency 2022

Art Center College of Design

CA

Questioned Costs Eligibility Significant Deficiency

CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was re...

CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was returned to the U.S. Department of Education in July 2022. Corrective Action Plan: This was an unusual case where a third disbursement was added manually late in the year due to a Professional Judgement appeal. In order to avoid an over-award in the future, the Financial Aid Office will implement the following: - The Financial Aid Office will request training from our Ellucian consultant on how best to add unusual disbursements. - Otherwise, staff should consistently use the Pell auto-package functionality within the Colleague system. - If a disbursement must be added manually due to a functionality error, the award change must be reviewed by a senior staff member. - The grant amounts will be audited at the end of the year. The contact person responsible for the corrective action is Cheryl Gillies, Executive Director, Financial Aid. The corrective action has been implemented as of July 31, 2022. Please let me know if you have any additional questions. Sincerely, Cheryl Gillies Executive Director, Financial Aid ArtCenter 1700 Lida St. Pasadena, CA 91103 626.396.2204

View Audit 38006 Questioned Costs: $1

Finding 35997 (2022-002)

Significant Deficiency 2022

Cambridge College

MA

Student Financial Aid Special Tests & Provisions Reporting

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar?s Office Anticipated completion date ? August 31, 2023 Corrective Action The Registrar?s office will ensure proper controls and processes are in place to ensure program-level effective date information...

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar?s Office Anticipated completion date ? August 31, 2023 Corrective Action The Registrar?s office will ensure proper controls and processes are in place to ensure program-level effective date information is properly and timely submitted to the NSLDS. Timeframe: June through August 2023 Responsible Parties: Amy Cavelier and Robert Wagstaff Goal: Registrar management and staff are working with the College?s Student Information Systems and IT departments to verify when and how the conflicting program-level effective dates were entered. At this point, we believe that the data originating from Jenzabar is correct. Discrepancies were created during the NSC error cleaning process, and data including those discrepancies were reported to the NSC and subsequently the NSLDS. Registrar?s Office management and staff are working with the NSLDS to obtain final student data reports which will be compared to the monthly student data files originally submitted to the NSC, prior to error correction, to identify the discrepancies and the cause of the data errors. The College is transitioning the enrollment reporting responsibility to another member of the Registrar?s Office. This transition will include formal training on the Jenzabar student information system, with a particular focus on NSLDS data reporting, as well as the NSC and NSLDS data submission processes. Our first Jenzabar training sessions have been scheduled for June 30 and July 7, 2023.

View Audit 33821

Finding 35988 (2022-004)

Significant Deficiency 2022

University of Maine System

ME

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

Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Ken...

Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Kent (UMFK) Condition: Two quarterly student reports tested were missing a required disclosure item. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: UMFK has amended all quarterly reports (9/30/2021, 12/31/2021, and 3/31/2022) to include the missing required disclosure item related to eligible students. Supporting worksheets have been updated to include all relevant disclosure items and reported data is verified using queries from both the financial and student information systems to ensure report accuracy and completeness. A review process has been implemented whereby the Financial Analyst signs off on preparation and the Chief Business Officer performs a final review and approval prior to submission. Name(s) of the contact person(s) responsible for corrective action: Megan Desjardins, Financial Analyst for the University of Maine at Fort Kent Pamela Ashby, Chief Business Officer for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed March 3, 2023 University of Maine at Farmington (UMF) Condition: One annual report tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We realized the error during the next quarterly report cycle and corrected our internal data sheets, but the federal reporting portal was not open for corrections. Now that the federal reporting portal has reopened, we are in the process of correcting the 2021 annual report. In response to this finding, we have incorporated a verification of data in the spreadsheets used to prepare the annual report and now require a final review by the Chief Business Officer or his or her designee prior to submission. Name(s) of the contact person(s) responsible for corrective action: Christine Wilson, Vice President for Student Affairs and Enrollment Management at the University of Maine at Farmington Planned completion date for corrective action plan: March 31, 2023 University of Maine at Presque Isle (UMPI) Condition: One quarterly institutional report was not published timely. Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of a retirement in June 2022, we implemented additional internal controls for the timely compiling and review of required HEERF quarterly reports. The quarterly reports are now compiled by two staff members, and then reviewed and signed off by the Director of Financial Aid and the Controller?s Office the week prior to each deadline for the posting of the report to the institution?s website. As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on September 6, 2022, and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed September 6, 2022 University of Maine (UM) Condition: Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on January 27, 2023 and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine Planned completion date for corrective action plan: Completed January 27, 2023

View Audit 36516

Finding 35975 (2022-003)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as require...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as required by regulations. University of Maine at Fort Kent (UMFK) Condition: During our testing of 40 students, we noted five students at the University of Maine at Fort Kent (UMFK) whose campus enrollment date was not timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position on August 15, 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with enrollment reporting requirements. In response to this finding, the new Registrar has worked very closely with the National Student Clearinghouse (NSC) to correct and update the required reporting dates through the next several terms. They have confirmed all dates in their calendar. The Director of Financial Aid now also receives reporting email notifications from the NSC as an internal control process for ensuring that reporting is occurring in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sara Best, Registrar for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed September 2022 University of Maine at Farmington (UMF) Condition: During our testing of 40 students, we noted for one student at the University of Maine at Farmington (UMF), the enrollment effective date did not match the enrollment effective date per UMF?s records. In addition, for one student, the program enrollment effective date did not match the program enrollment effective date per UMF?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate corrections to the reported dates were made upon notification of the finding. The Assistant Registrar runs the ?Student Clearinghouse File? report in its student system, MaineStreet, that transmits enrollment information to the National Student Clearinghouse (NSC). This reports both the enrollment effective date and the program enrollment effective date. In December 2021 the NSC implemented a new warning code series (1801 ? 1806) that kicks back any inconsistencies with the two dates as reported. To prevent similar errors in the future, a process has been implemented whereby the Assistant Registrar reviews these warnings and makes required corrections. UMF was previously sending a Degree Verify Report, which is a report run in MaineStreet, to the NSC three times a year for May graduates, August graduates and December graduates. We have changed our reporting timeline for graduates and are now sending the Degree Verify Report monthly to pick up any students who get cleared for graduation late. The Assistant Registrar who is responsible for reporting to the NSC is participating in the regular webinars provided by the NSC, to address reporting issues. Person responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington Planned completion date for corrective action plan: Completed July 25, 2022 University of Maine at Presque Isle (UMPI) Condition: During our testing of 40 students, we noted for two students at the University of Maine at Presque Isle (UMPI), the program enrollment effective date did not match the program enrollment effective date per the University?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position in July 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with reporting requirements. The new Registrar has updated policies and procedures regarding the reporting process and all reporting dates are confirmed in their calendar. The Director of Financial Aid now also receives reporting email notifications from the National Student Clearinghouse (NSC) as an internal control process for ensuring that reporting is occurring in a timely manner. In addition, the student records team at UMPI have received additional guidance and training from the NSC. Name(s) of the contact person(s) responsible for corrective action: Lisa Smith, Registrar for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed August 2022

View Audit 36516

Finding 35974 (2022-002)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid HUD Housing Programs Reporting

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI) Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the May 2022 retirement of the staff member responsible for this task, we implemented a weekly process to ensure timely reporting to COD, as well as timely resolutions to any issues encountered in sending these files. We also trained additional personnel to send these files and identify/resolve issues in the files and to have a documented internal control process to track the sending, receipt and error resolution process of COD files. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: July 1, 2022 - We implemented the new weekly process as described above to ensure files are sent and issues are resolved in a timely manner. March 1, 2023 - All staff responsible for this new process have been trained to send and review these files.

View Audit 36516

Finding 35957 (2022-003)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Eligibility Significant Deficiency

Upon discovery of the over award, funds were returned for the student immediately. Moving forward, the Financial Aid team will implement a review process at the beginning of each term that will identify students nearing aggregate loan limits to ensure students are not over awarded.

View Audit 32937

Finding 35952 (2022-004)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

Both the Financial Aid team and Student Accounts team have developed a weekly disbursement and posting schedule. A cut off time for processing will be implemented to ensure both dates are aligned and to accommodate any file response import delays.

View Audit 32937

Finding 35951 (2022-002)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

We recommend the University review its reporting procedures to ensure that roster file submissions are reported timely to NSLDS as required by regulations.

View Audit 32937

Finding 35950 (2022-001)

Significant Deficiency 2022

Southern California University of Health Sciences

CA

Student Financial Aid Reporting Significant Deficiency

The University contracted with National Student Clearinghouse (NSC). In the prior year, we identified a data exchange issue between our institution and NSC. We have now resolved that issue.

View Audit 32937

Finding 35946 (2022-002)

Significant Deficiency 2022

Rva Financial Federal Credit Union

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control p...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control procedures to ensure reporting due dates are followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will monitor the due dates to ensure there are no late filings. If the Department of the Treasury has questions regarding this plan, please call Cindy Lindsey at 804-359- 8754, ext. 3172.

View Audit 28030

Finding 35935 (2022-004)

Significant Deficiency 2022

Stark County Housing Authority

ND

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received trainin...

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received training and certification in Rural Development and Multifamily Compliance and handle all tenant files and uploads. Planned Completion Date for CAP Changes were implemented immediately. 2022-002 Contact Person Derek Johnson, Managing Agent Correction Action Plan No action planned on the finding. The Authority and board feel that the additional costs to the Authority would not be significantly beneficial. The Authority does mitigate this situation through the review of the draft financial statements and accompanying notes to the financial statements. Planned Completion Date for CAP None. See above. 2022-003 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority?s management and Board of Commissioners will review proposed audit entries and approve them. Any common adjustments, such as those identified in the current year, not likely to be recurring, will be reviewed and approved by appropriate Authority personnel. The Director of Finance drafts the journal entries, which are reviewed and approved by the Executive Director. Planned Completion Date for CAP Immediately 2022-004 Contact Person Derek Johnson, Managing Agent Correction Action Plan The Authority has hired a Deputy Director who completes quality control audits on all tenant files periodically. The Deputy Director holds monthly meetings with all eligibility staff workers to ensure compliance with policies and procedures. Planned Completion Date for CAP Immediately

View Audit 25514

Finding 35915 (2022-003)

Significant Deficiency 2022

Wellspace Health

CA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of...

2022-003 Special Test and Provisions ? Sliding Fee Discounts Corrective Action Plan: WellSpace concurs with recommendations to strengthen procedures to ensure discounts for sliding fee is applied consistently and accurately. Immediately, WellSpace will conduct monthly application audits. An audit of 25 sliding fee application forms completed in the month prior will be examined for accuracy, along with their supporting data. All information from these applications will be cross-verified in NextGen. The results from the sliding fee monthly audits will be monitored and reported quarterly at the Quality Assurance and Quality Improvement meetings. Furthermore, WellSpace will continue the practice of conducting skills assessments at the start of the year and once more in July. These assessments are crucial as they help pinpoint staff members who might benefit from refresher training. Moreover, a meeting has been scheduled to finalize the days and times for virtual sliding fee application training. This training, aimed at all staff who handle a sliding fee form, will be spread out over four weeks, with one session per week lasting an hour. Additionally, WellSpace will introduce a sliding fee training video to the new employee orientation. After completing their NextGen training, staff will receive this training video via email. Furthermore, this video will also be sent to all health center leadership to be utilized at the health center level. Estimated completion date: July 31, 2024 Contact person: Shannon Potter, Deputy Chief of Business Service

View Audit 37996 Questioned Costs: $1

Finding 35914 (2022-005)

Significant Deficiency 2022

Board of Education of the City of Peoria

IL

Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The District?s Fine Arts and Finance Departments will collaborate to ensure all program equipment and property purchases exceeding $500 involving federal monies are appropriately tracked.

View Audit 33950 Questioned Costs: $1

Finding 35913 (2022-003)

Significant Deficiency 2022

Board of Education of the City of Peoria

IL

Questioned Costs Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Sky...

Views of Responsible Officials and Planned Corrective Actions: Management reviews and approves p-card transactions; however, no system documentation exists to provide evidence that this approval occurs. Consequently, the District has automated its p-card approval/expense authorization process in Skyward. Regarding time and effort logs, management will work with the relevant department(s) to ensure this compliance finding is addressed.

View Audit 33950 Questioned Costs: $1

Corrective Action Plans

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