Corrective Action Plans

Finding 480352 (2022-005)

Significant Deficiency 2022

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identificati...

2022-005 – Completion and Submission of the Annual Single Audit Federal Agency: U.S. Department of the Treasury and U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 21.023, 21.027, 93.268, 93.323, 93.575, 93.596, 93.778 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2022 – 12/31/22 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Condition and Context: The County’s single audit and reporting package was delayed for the year ended December 31, 2022, beyond the due date. Recommendation: The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials: There is no disagreement with the audit finding. Corrective Action: The reason for the finding recurrence is in part a result of the timing of when the finding was issued. For example, the 2021 Single Audit was issued in December 2023. At this point, the 2022 fiscal year was already complete. Additionally, the implementation of corrective actions are in progress, including providing training, oversight and guidance to departments administering the grants, but these efforts take time to complete and or are ongoing. The County is implementing best practices in grant administration to ensure the timely submission of the Single Audit. A Deputy Controller, Grant Accounting was hired in February 2023. This position provides oversight, training, communications and regular review of grant receivables and expenditures, along with their inclusion in the General Ledger. Additionally, continued use of Infor’s grant management system and Project codes are increasing efficiency in accurately completing the SEFA and providing documentation as requested for programs being audited. The County began implementing a grant accounting system as part of our implementation of Infor in mid-2021 and are continuing to work with departments to refine their use of the system. The County has prioritized completion of the 2022 Single Audit and has allocated staff time from the Controller’s department and other departments to complete the audit. Throughout the process, the Grant Accountant and Controller staff have facilitated communication and information between grant-funded departments and CLA. These changes in part contribute to the completion of the 2022 Single Audit in less than half the time required to complete the 2021 Single Audit. Depending on external auditor availability and other Financial Audits being conducted, the 2023 SEFA will be complete and ready for review by November 2024, with a goal of completion of the 2023 Single Audit by early 2024. We anticipate a timely submission of the 2024 Single Audit by the due date of September 30, 2025. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Fonta Reilly Planned completion date for corrective action plan: September 2025

View Audit 316613

Finding 480052 (2022-005)

Significant Deficiency 2022

Cornerstones Inc, Cornerstones Housing Corporation & Rihc Partners, Lp

VA

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.414

The Organization has taken steps to ensure that the calculation of indirect costs is executed properly and reviewed for compliance in accordance with the contract agreement. Management brought the error in the contracted indirect rate to the funders attention initially, but unfortunately a misstep b...

The Organization has taken steps to ensure that the calculation of indirect costs is executed properly and reviewed for compliance in accordance with the contract agreement. Management brought the error in the contracted indirect rate to the funders attention initially, but unfortunately a misstep back to the original contract terms was made before close-out. The development and application of indirect rates will be conducted by the Sr. Director of Finance with oversight by the Chief Financial & Operating Officer and is in place as of the date of this corrective action plan.

View Audit 316339 Questioned Costs: $1

Finding 480051 (2022-004)

Significant Deficiency 2022

Cornerstones Inc, Cornerstones Housing Corporation & Rihc Partners, Lp

VA

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.334

Management agrees with the recommendation and will implement stronger processes to ensure that all records are organized and maintained for ease of timely and complete review and consultation when needed. The processes to organize and secure files will be executed by program staff, with oversight by...

Management agrees with the recommendation and will implement stronger processes to ensure that all records are organized and maintained for ease of timely and complete review and consultation when needed. The processes to organize and secure files will be executed by program staff, with oversight by the Vice President of Community Building and Neighborhood Resources, Executive Vice President of Housing and Community Programs, Vice President of Family Empowerment and Self Sufficiency, Chief Financial & Operating Officer, and Sr. Director of Finance. Due to timing of receiving this finding, remediation processes began in fiscal year 2024 and will be applied fully to the fiscal year 2025, beginning 7/1/2024, files.

View Audit 316339

Finding 480050 (2022-003)

Significant Deficiency 2022

Cornerstones Inc, Cornerstones Housing Corporation & Rihc Partners, Lp

VA

Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.334

Management agrees with and will implement the recommendation that processes be in place to review and confirm the completeness and accuracy of intake forms within the regulations while also considering the needs and choices of the program participants. These file completeness processes will be execu...

Management agrees with and will implement the recommendation that processes be in place to review and confirm the completeness and accuracy of intake forms within the regulations while also considering the needs and choices of the program participants. These file completeness processes will be executed by program staff, with oversight by the Vice President of Community Building and Neighborhood Resources, Executive Vice President of Housing and Community Programs, Vice President of Family Empowerment and Self Sufficiency, Chief Financial & Operating Officer, and Sr. Director of Finance. Due to timing of receiving this finding, remediation processes began in fiscal year 2024 and will be applied fully to the fiscal year 2025, beginning 7/1/2024, files.

View Audit 316339

Finding 479700 (2022-003)

Significant Deficiency 2022

Ozarks Medical Center

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Health and Human Services Ozarks Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Health and Human Services Ozarks Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 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— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 003 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Action taken in response to finding: The Hospital will ensure that the required timing of reporting is met in future reporting periods. Name of the contact person responsible for corrective action: Bryan Coffey, Director of Finance. Planned completion date for corrective action plan: July 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Bryan Coffey, Director of Finance at (417) 256 - 9111 ext 6003.

View Audit 316257

Finding 479604 (2022-003)

Significant Deficiency 2022

Iron County Hospital District Dba: Iron County Medical Center

IL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

U.S. Department of Agriculture Iron County Hospital District dba: Iron County Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 – June 30, 2022 The findings from the schedule of findings and quest...

U.S. Department of Agriculture Iron County Hospital District dba: Iron County Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 – June 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—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 2023 Community Facilities Loans and Grants Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest USDA guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Medical Center will ensure that controls are put into place to ensure timely reporting in accordance with the USDA guidelines. Name of the contact person responsible for corrective action: Steve Weiss, Interim CFO Planned completion date for corrective action plan: July 1, 2022

View Audit 316187

Finding 479409 (2022-001)

Significant Deficiency 2022

Town of Bellingham, Massachusetts

MA

Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-001 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Criter...

Finding 2022-001 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Criteria: Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the Town is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context: Control deficiencies related to disbursements were noted as a result of the testing of internal controls over payroll. Specifically, a sample of payroll disbursements charged to the Accelerated Literacy Learning Grant were tested in order to determine if adequate internal controls were in place. As a result of the testing of payroll disbursements charged to the programs, employees tested were found to not have adequately approved and or documented employee payroll rate agreements. Cause: The School Department failed to produce copies of documented appointment letters to support pay rates of pay and/or wages paid. Effect or Potential Effect: Due to the weaknesses in internal controls noted above, there is a risk of inappropriate rate of pay and/or wages being paid. Identification as a Repeat Finding: N/A Questioned Costs: Questioned costs could not be determined. Recommendation: The Town should improve internal controls over Activities Allowed/Allowable Costs by ensuring employee’s payroll rate agreements are approved by an appropriate level of management and in a timely manner. Responsible for Corrective Plan: Director of Finance, Schools Estimated Completion Date: March 2024 Action Taken: School management will ensure that documented appointment letters from management will support payments.

View Audit 315905

Finding 479407 (2022-003)

Significant Deficiency 2022

Town of Bellingham, Massachusetts

MA

Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-003 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Conditi...

Finding 2022-003 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Programs Condition: During our test of controls over compliance it was noted that payroll for Nurses was posted to the Education Stabilization ESSER II major program grant, however an English Language Learning Teacher was charged to the Education Stabilization ESSER II major program grant, however not included as part of the original or amended grant application. Criteria: Costs charged to the Education Stabilization ESSER II major program should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During our review of payroll transactions posted to the Education Stabilization ESSER II major program it was noted that an English Language Learning Teacher was charged to the Education Stabilization ESSER II major program grant and was not included as part of the original or amended grant application. Effect: Town of Bellingham was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: Could not be determined. Cause: Amendments to the grant were not posted at the time of change. Identification as a Repeat Finding: N/A Recommendation: We recommend the Town of Bellingham follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Director of Finance, Schools Estimated Completion Date: March 2024 Action Taken: Management will ensure that all amendments are processed at the time of the occurrence.

View Audit 315905

Finding 479072 (2022-010)

Significant Deficiency 2022

District of Columbia Housing Authority

MD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2022-010 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend management review the record-keeping practices to ensure that personnel documentation related to employee pay rates can be easily accessed. Explanation of disagreement with audit finding: Th...

2022-010 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend management review the record-keeping practices to ensure that personnel documentation related to employee pay rates can be easily accessed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: In 2024 the Authority converted to the Kronos Pro payroll system, and is utilizing the software to its fullest capacity. This conversion will ensure that personnel documentation related to employee pay rates can be easily accessed and is audit-ready. The OFM shall include quality monitoring in its updated policies and procedures. The OAC shall oversee the quality monitoring process quarterly. Name of the contact person responsible for corrective action: Heather Mueller Planned completion date for corrective action plan: 9/30/2024.

View Audit 315592 Questioned Costs: $1

Finding 478615 (2022-006)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cas...

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478614 (2022-005)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficienc...

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478610 (2022-004)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significan...

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the above corrective actions were not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: to be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478192 (2022-002)

Significant Deficiency 2022

City of Port Arthur

TX

Reporting Cash Management Significant Deficiency

Corrective Action Plan There was high turnover in the Finance department in 2022 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to ...

Corrective Action Plan There was high turnover in the Finance department in 2022 that left the department short-staffed. The department also underwent significant software changes that involved the use of two systems simultaneously. The Finance department has since grown their team and returned to a single reporting system. Going forward, all internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Director of Finance Controller Anticipated Completion Date An updated policy manual was approved by the City Council on January 17, 2023. New policies and procedures are expected to be fully implemented by October 31, 2024.

View Audit 314888

Finding 478172 (2022-001)

Significant Deficiency 2022

Village of Lawrence, Inc.

KS

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 314840

Finding 478017 (2022-008)

Significant Deficiency 2022

City of Lynn

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accor...

Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accordingly. Completion Date Stephen T. Spencer, City of Lynn Comptroller December 31, 2024

View Audit 314741

Finding 478014 (2022-004)

Significant Deficiency 2022

City of Lynn

MA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Audit Finding Reference: 2022-004 Maintain Employer’s Time and Effort Records (Significant Deficiency) Planned Corrective Action: The district began implementing the Time and Effort process during fiscal year 2016. We now collect signed Time and Effort sheets twice per year for all employees paid 1...

Audit Finding Reference: 2022-004 Maintain Employer’s Time and Effort Records (Significant Deficiency) Planned Corrective Action: The district began implementing the Time and Effort process during fiscal year 2016. We now collect signed Time and Effort sheets twice per year for all employees paid 100% by Federal Grants. For those employees that are paid partially from Federal Grants, we collect them on a monthly basis. We will increase our diligence to strive for 100% efficiency in the future for the Department of Education Grant. In response to the CDBG, Time and Effort records were not maintained for all applicable employees. Community Development implemented the monthly collection of signed time and effort sheets for all employees paid with Federal Grants (in partial or full) a number of year ago, and will increase its diligence to ensure this procedure is consistently followed going forward. Name of Contact Person and Completion Date Kevin McHugh, City of Lynn School Business Manager James Marsh, Executive Director Community Development December 31, 2024

View Audit 314741 Questioned Costs: $1

Finding 478009 (2022-005)

Significant Deficiency 2022

City of Lynn

MA

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it fall...

Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it falls within acceptable Federal guidelines. Name of Contact Person and Completion Date Kevin McHugh, City of Lynn School Business Manager December 31, 2024

View Audit 314741

Finding 457913 (2022-001)

Significant Deficiency 2022

Rowan-Salisbury Board of Education

NC

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.305

Management Response / Corrective Action: Rowan-Salisbury School hired a new payroll director in May of 2022 who identified the cause for the above noted discrepancy, noting the team was overbudgeting taxes on staff personnel payments due to employees who opt in for the ?pre-tax contributions.? When ...

Management Response / Corrective Action: Rowan-Salisbury School hired a new payroll director in May of 2022 who identified the cause for the above noted discrepancy, noting the team was overbudgeting taxes on staff personnel payments due to employees who opt in for the ?pre-tax contributions.? When an employee enrolls in the ?pre-tax contributions,? the budgeted amount for Social Security/Medicaid is adjusted so that the rate no longer meets the 7.65% calculated amounts for all employees. As a result, the team has gone through each month?s drawdown and determined that $7,793.78 was over budgeted and we are correcting that in our February 2023 drawdown by reducing the drawdown by $7,793.78. We have also adjusted our budget calculation so that we are properly accounting for those employees who opted for ?pre-tax contributions? going forward.

View Audit 314403

Finding 457778 (2022-001)

Significant Deficiency 2022

Sunnyside Presbyterian Homes

VA

Allowable Costs / Cost Principles Reporting Significant Deficiency

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below....

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The 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?FEDERAL AWARD PROGRAMS AUDITSU.S. Department of Health and Human Services2022-001 COVID-19 Provider Relief Funds ? Assistance Listing No. 93.498 - ReportingRecommendation: It is recommended that an independent person reviews the U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: I have informed the CEO of this finding. We will implement the recommendation above by having the Controller or CEO review any future U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Name(s) of the contact person(s) responsible for corrective action: Ken BowardPlanned completion date for corrective action plan: September 27, 2023 (immediate implementation)If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ken Boward at 540-568-8204.

View Audit 314226

Finding 457770 (2022-001)

Significant Deficiency 2022

City of Dassel

MN

Reporting Significant Deficiency

Auditor Prepared Financial StatementsName of Contact Person: Terri Boese, City ClerkCorrection Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.Proposed Complet...

Auditor Prepared Financial StatementsName of Contact Person: Terri Boese, City ClerkCorrection Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 314222

Finding 454357 (2022-001)

Significant Deficiency 2022

Pasquotank County

NC

Eligibility Significant Deficiency

2022-001 EligibilityName of contact person: Kathy Ford, Director and Jennifer Forlines, Income Maintenance Program AdministratorCorrective Action: The State provided DHB-7078 - 2nd Party Review Worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual...

2022-001 EligibilityName of contact person: Kathy Ford, Director and Jennifer Forlines, Income Maintenance Program AdministratorCorrective Action: The State provided DHB-7078 - 2nd Party Review Worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The enhanced review sheet allows for measuring improvement and determining where additional training is needed. Supervisors complete second party reviews monthly for all staff, conduct targeted reviews for errors identified and hold individual worker conferences monthly to review discrepancies discovered during review and provide instruction as needed. Training will be conducted during team meetings to review errors and provide guidance and instruction to staff for policy and NC FAST functionality updates.Proposed Completion Date: The enhanced second party review worksheet has been incorporated as an ongoing practice. Specific instruction surrounding the errors discovered with income, residency, household composition, resources and requesting information will be provided to all Medicaid workers during the January 2023 unit meetings set up by the supervisors for these units. Following the January 2023 meeting, targeted second party reviews focusing on these errors during the months of February, March and April 2023. Results will be compiled and shared with staff to recognize improvement and engage workers in the resolution process moving forward.

View Audit 313872

Finding 454029 (2022-001)

Significant Deficiency 2022

City of Winchester, Virginia

VA

Allowable Costs / Cost Principles Reporting Significant Deficiency

WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name a...

WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule.FINDINGS- FINANCIAL STATEMENT AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst

View Audit 313818

Finding 453817 (2022-001)

Significant Deficiency 2022

Town of Preston

CT

Cash Management Reporting Significant Deficiency

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic fin...

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic financial statements and related notes in conformity with accounting principles generally accepted in the United States of America. Having effective internal controls and procedures over financial reporting will ensure that the financial information is being accurately presented and allow the governing body to make sound financial decisions on a timely basis.There were multiple rounds of revisions to the trial balances before a final trial balance was able to be provided. Significant effort was expended identifying required information and corresponding adjustments and reconciliations. The audit process was delayed while Town personnel and audit staff worked towards a complete set of financial statements. Material journal entries were required to ensure the financial statements were properly stated in accordance with Generally Accepted Accounting Principles.Some of the deficiencies in the Town?s internal control over financial reporting processes are described below:o The interfund balances between the General Fund and the other funds were not reconciled on a timely basis.o The Town and the Board of Education do not currently have formalized accounting policies and procedures manuals detailing the daily, monthly, quarterly, and year-end closing procedures.Statement of Concurrence or Nonconcurrence:The Town and Board of Education agrees with this finding.Corrective Action:The Town agrees with the finding regarding internal control over financial reporting. The Town has a new Finance Director and Treasurer and has engaged additional accounting assistance to develop policies and procedures and ensure that controls are in place to ensure that the financial records are reported accurately and timely.Name of Contact Person:Cynthia Varricchio, MBA, Director of Finance and School Business Operations, (860) 889-6098, varricchioc@prestonschools.orgProjected Completion Date: June 30, 2023

View Audit 313765

Finding 453787 (2022-002)

Significant Deficiency 2022

City of Portsmouth

OH

Procurement, Suspension & Debarment Eligibility Reporting § 200.303

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently perform...

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The accounts will be reconciled prior to the program ending on a regular cycle during the program to ensure appropriate accounts and the accuracy of the supporting documentation is provided going forward.Described action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reconciling the account on a timely basis. Online applications programs are being created by the department of technology to assist in the program documentation gathering in order to ensure applicants can provide all necessary support for the program in a secure environment.Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial OfficerPlanned completion date for corrective action plan: 7/1/2022.If the Auditor of Public Accounts has questions regarding this plan, please call Mimi Terry, Interim City Manager.

View Audit 313753

Finding 453786 (2022-001)

Significant Deficiency 2022

City of Portsmouth

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The finding...

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 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?FEDERAL AWARD PROGRAMS AUDITS2022-001 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the City ensure that federal funds are used to support allowable costs and activities, and to determine when federal requirements may be more restrictive than the State or grantor? requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The program categories will be reviewed prior to the program beginning to ensure appropriate adherence to the Federal vs State guidelines and the accuracy of the supporting documentation is provided going forward. Describe action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reviewing the guidelines. Program documentation gathering in advance to ensure program adherence for the program federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial Officer Planned completion date for corrective action plan: 3/1/2023

View Audit 313753 Questioned Costs: $1

Corrective Action Plans

Filters