Corrective Action Plans

Finding 50593 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Nogales

AZ

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

2022-003 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to ensure the required general depository agreements are executed and submitted to HUD utilizing the HUD-51999 form. Explanation of disagreement with audit f...

2022-003 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to ensure the required general depository agreements are executed and submitted to HUD utilizing the HUD-51999 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will file the declaration of trust for each property using the acceptable form under HUD guidance. Name(s) of the contact person(s) responsible for corrective action: Terry Ybarra Planned completion date for corrective action plan: June 30, 2023.

View Audit 43026

Finding 50592 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Nogales

AZ

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

2022-002 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to declaration of trust were prepared and recorded against all public housing properties owned by the Authority. Explanation of disagreement with audit findin...

2022-002 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to declaration of trust were prepared and recorded against all public housing properties owned by the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will file the declaration of trust for each property using the acceptable form under HUD guidance. Name(s) of the contact person(s) responsible for corrective action: Terry Ybarra Planned completion date for corrective action plan: June 30, 2023.

View Audit 43026

Finding 50560 (2022-001)

Significant Deficiency 2022

Community Health Systems, Inc.

CA

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2022-001 PROGRAM INCOME ? CFD #93.224 (Significant Deficiency in Internal Control over Compliance) Response: Corrective Action Plan The Operation Department will conduct a verification of the sliding fee scale. In their internal monthly Sliding Fee Discount audit process, the Site Manager is...

Finding 2022-001 PROGRAM INCOME ? CFD #93.224 (Significant Deficiency in Internal Control over Compliance) Response: Corrective Action Plan The Operation Department will conduct a verification of the sliding fee scale. In their internal monthly Sliding Fee Discount audit process, the Site Manager is to review and verify each patient application, to the current Federal Poverty Level, to ensure patient is receiving the correct discount. Attached is a copy of policy and procedure for this corrective action plan.

View Audit 53034

Finding 50540 (2022-002)

Significant Deficiency 2022

Iowa Finance Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission...

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission. Responsible Individuals: Brian Sullivan, Chief Programs Officer and Aaron Smith, Chief Bond Programs Director Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission. This review process will be implemented immediately effective with treasury reporting submitted for the quarter ended September 30, 2022. Anticipated Completion Date: September 30, 2022

View Audit 51353

Finding 50539 (2022-001)

Significant Deficiency 2022

Iowa Finance Authority

IA

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program CFDA #14.231 Finding Summary: As part of the auditors testing for special tests and provisions compliance requirements, they noted that the board approval for the ob...

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program CFDA #14.231 Finding Summary: As part of the auditors testing for special tests and provisions compliance requirements, they noted that the board approval for the obligations was outside the 60 day requirement. The board approval was at 124 days. Responsible Individuals: Brian Sullivan, Chief Programs Officer Corrective Action Plan: After receiving additional Emergency Solutions Grant funding under the CARES act, our program team decided to obligate the ESG CARES Act funding to our partners first due to the immediacy of the need. In doing so, the regular ESG funding was sent after the 60-day requirement. Going forward, we will ensure all grant awards are obligated in accordance with the timeline set forth in the compliance requirements. Anticipated Completion Date: June 30, 2022

View Audit 51353

Finding 50520 (2022-101)

Significant Deficiency 2022

St. Joseph the Worker

AZ

Reporting Cash Management Significant Deficiency

2022-101 ? Reporting (Significant Deficiency, Compliance Finding) Federal Funding Agency: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Pass Through Agency: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Title: E...

2022-101 ? Reporting (Significant Deficiency, Compliance Finding) Federal Funding Agency: U.S. Department of Housing and Urban Development; U.S. Department of Treasury Pass Through Agency: Arizona Department of Economic Security and Central Arizona Shelter Services; Maricopa County, Arizona Title: Emergency Solutions Grant Program; Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing #: 14.231; 21.027 Award Year: July 1, 2021 through June 30, 2022 Questioned Costs: N/A Person Responsible: Petrona Zickgraf, Controller, St Joseph the Worker Estimated Completion Date: 05/31/2023 Planned Corrective Action: We have established policies and procedures by which expenses being charged to each federal award are now summarized on an ongoing basis, to general ledger accounts in our accounting system so that at all costs that were charged to each award can be easily determined.

View Audit 43734

Finding 50494 (2022-002)

Significant Deficiency 2022

Sitka School District

AK

Cash Management Reporting Significant Deficiency

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continu...

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continual search for qualified applicants. It was identified that the district did not provide one quarterly reimbursement request to the State of Alaska in a timely manner during this period. The district business office is now fully staffed, with new staff hired in August, and is currently addressing this matter. Staff are being trained to support timely submission of quarterly reporting. Proposed Completion Date: 6/30/2023

View Audit 52864

Finding 50469 (2022-002)

Significant Deficiency 2022

Home Forward

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-02 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit findin...

2022-02 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The files in question were moved from one office to another using Home Forward?s contracted courier system. Moving forward, any file that must be transported from one office to another will require the signature of the individual who is receiving the file as well as the individual relinquishing the file. The department will develop a new policy and train staff on the new procedure. In addition, the department will be conducting an audit of each site to assure that all files are present and accounted for. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson, Celeste King Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Finding 50468 (2022-001)

Significant Deficiency 2022

Home Forward

OR

Special Tests & Provisions HUD Housing Programs Significant Deficiency § 200.326

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requireme...

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Home Forward?s Procurement group will add an additional layer of contract review to the department?s quarterly review process. Procurement will begin review of the activity input into the agency?s certified payroll reporting system to compare to the payments made to contractors withing the period. Any payment activity will be cross referenced with the certified payroll to ensure receipt of Davis Bacon reporting has been submitted. Procurement will work with the Property Management group to resolve any items that require follow up with the contractors as a result of the review. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Finding 50461 (2022-004)

Significant Deficiency 2022

City of West Allis

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the annual HQS inspection. Explanation of dis...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the annual HQS inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned previously, the PHA is currently finalizing a contract with a 3rd party contractor to perform the required HQS inspections. They anticipate that outsourcing the inspection work will lessen the workload on PHA staff to allow for program staff to focus their efforts on improving overall program compliance, including HQS inspection procedures. As the contract arrangement is rolled out staff will review procedures between inspectors and PHA staff to ensure proper communication and clear procedures are in place to ensure all required inspections are completed. The Housing Coordinator or other PHA staff should review summary reports of renewals processed each month and compare them to inspections processed each month to ensure all necessary inspections are completed. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific cases that did not have a documented or completed annual inspection. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Additionally, the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit with an incomplete inspection, for example. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50460 (2022-003)

Significant Deficiency 2022

City of West Allis

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreem...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding Action taken in response to finding: PHA supervisory staff will review the detailed income verification procedures that are in place, including documentation procedures. Supervisory staff have also requested more detailed information on the audit results to help them review the specific instances that led to this finding so specific procedural changes can be considered and implemented. Staff understand that income verification is essential to ensuring that only eligible participants are provided HAP benefits. Results of the PHA?s internal procedural review will be submitted to the Finance Department for additional review to ensure proper procedural controls are in place. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50420 (2022-004)

Significant Deficiency 2022

Housing Authority of the City and County of San Francisco

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Federal Catalog Number: 14.856 Federal Grant Number: Not Applicable Category of Finding: Eligibility and Sp...

Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Federal Catalog Number: 14.856 Federal Grant Number: Not Applicable Category of Finding: Eligibility and Special Tests and Provisions ? Housing Quality Standards Inspections Classification of Finding: Significant Deficiency in Internal Control over Compliance Material Noncompliance Authority?s Response & Actions Taken The Authority has made significant progress in addressing the backlog of annual inspections since outsourcing the programmatic functions of the HCV program to a third-party contractor. The Authority remains committed to proactively making substantial movement toward 100% completion of unit inspections by working diligently with its HCV contractor to ensure this occurs. With that said, the Authority maintains that this finding and questioned costs do not consider the three scheduled inspections of the unit in question, between March and August 2022, that all resulted in cancellation or no-show. The auditors refused to take in consideration the evidence of the repeat scheduled inspection dates for this unit and the ?No Show? results. Notwithstanding the fact that in May 2023, the Authority completed the HQS inspection, and the unit passed. This is acceptable documentation which further evidence that the owner did meet its obligations to maintain the unit in decent, safe, and sanitary condition during the audit period. In alignment with the Authority?s HCV administrative plan, both the family and owner are to be provided reasonable notice for all inspections, at least 24 hours prior. The family must allow the Authority to inspect the unit at reasonable times with reasonable notice (24 CFR 982.51 (d)). When a family occupies the unit at the time of inspection, an adult family member must be present for the inspection. If the family misses two scheduled inspections without the Authority?s approval, the Authority will consider the family to have violated its obligation to make the unit available for inspection. This may result in termination of the family?s assistance in accordance with the termination procedures in the HCV administrative plan. If the family?s assistance is to be terminated, the Authority must notify the owner of its intent to terminate the family?s program assistance so the owner can begin eviction procedures. The Authority is obligated to continue to pay the owner until the eviction is completed. Therefore, the potential effect and questionable costs assumed by the auditor are not applicable when the HQS deficiency is due to the tenant?s failure to meet family obligations. The California?s statewide Declaration of Emergency and the City and County of San Francisco?s proclamation of Local Emergency due to COVID-19 was also still in effect during fiscal year 2021-22. The impact COVID-19 pandemic had on housing stability and mental health has been devastating, and disproportionately affected the most vulnerable populations in San Francisco. California State and the City both implemented an eviction moratorium as a mitigating strategy to ensure housing stability. The Authority also made it a priority to ensure health, safety and housing stability of its residents comprised of some of the most vulnerable populations in San Francisco. To that effect, the Authority collaborated closely with landlords and service providers to assess tenants needs and provided needed assistance throughout the COVID-19 emergency period (i.e., processing interims to assist renters experiencing financial hardship, ensuring food security, and delivering personal protective equipment). Anticipated Implementation Date September 30, 2023 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractor Kendra Crawford, Director of Housing Operations

View Audit 43529 Questioned Costs: $1

Finding 50323 (2022-005)

Significant Deficiency 2022

Sports Leadership and Management Academy of Nevada

NV

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding Number: 2022-005 ? Approval Of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should have approval in writing. The findings were at a time when Academica NV was shorthanded, and since all open positions have been filled. Grant managers send a request ...

Finding Number: 2022-005 ? Approval Of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should have approval in writing. The findings were at a time when Academica NV was shorthanded, and since all open positions have been filled. Grant managers send a request for approval of a reimbursement request to schools, once ready. Approvals are now received in writing, via email, prior to any reimbursements being submitted. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 53741

Finding 50319 (2022-004)

Significant Deficiency 2022

Sports Leadership and Management Academy of Nevada

NV

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

Corrective Action Plan: In 2022, the 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 co...

Corrective Action Plan: In 2022, the 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. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 53741

Finding 50302 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Monroe

LA

HUD Housing Programs Eligibility Significant Deficiency

Reference # and title: 2022-001 Public Housing Tenant Files ? Eligibility ? Rent Calculations Federal program and specific federal award identification: Asst. Listing Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Housing and Urban Development Publi...

Reference # and title: 2022-001 Public Housing Tenant Files ? Eligibility ? Rent Calculations Federal program and specific federal award identification: Asst. Listing Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Housing and Urban Development Public and Indian Housing Program 14.850 2021 and 2022 Condition: The Code of Federal regulations, the Housing Authority Admissions and Occupancy Plan and specific HUD guidelines in documenting and maintaining Public Housing tenant files. Our review of seventy-five (75) Public Housing Tenant Files revealed the following discrepancies: ? There were eight (8) instances of income miscalculations. We noted that the income miscalculations were mainly related to wage calculation or child support calculations. We extrapolated the total potential error and found it to be material to the financial statements at both the total and singular AMP level. ? There was one (1) instance of a file missing required childcare deduction verification. Corrective action planned: Monroe Housing Authority will develop more effective processes for measuring, monitoring, and reducing errors in subsidy payments due to rent calculation and tenant underreporting of income. Implementations and strategies to include: ? Resolution of income and rent issues identified in the report and communication to Tenants where applicable. ? Development and implementation of an ongoing quality control review process of income at initial certification and re-examination to mitigate wage/income calculation errors to PHA and tenants by: o Hiring (1) FTE to perform quality control review of verification of income (upfront and/or a third party), and Tenant files upon new lease and re-examinations. o Developing a Tenant File Review checklist to document the result of file reviews. ? Partner with the National Association of Housing and Redevelopment Officials (NAHRO) to train staff on Public Housing Occupancy, Eligibility, Income and Rent training to accurately calculate Tenant Rent and avoid common errors in occupancy and eligibility functions in addition to understanding updates to the HUD-50058. Person responsible for corrective action: Mr. William Smart, Executive Director Anticipated completion date: 6/30/2023

View Audit 48238

Finding 50261 (2022-001)

Significant Deficiency 2022

Elsie Whitlow Stokes Community Freedom Public Charter School

DC

Subrecipient Monitoring Reporting Significant Deficiency

Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect st...

Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect storm. First, the effects of covid which were felt on all levels of not only our organization but the entire country. Second, the growth the school is going thru and the need to adjust to this growth. Add to this environment of covid and growth 2 events that caused a serious disruption to our normal procedures. The first event started out as a correction entry in QuickBooks that caused our June 2021 bank reconciliation to be out of balance. This prevented the school from doing timely bank reconciliations until the problem was corrected. An outside consultant was hired and corrected the problem. The most significant event was the ESSER II and III grant applications which were not approved until November. Much effort went into getting the grants approved and estimating the grants for the audit. As noted above, the school is growing, and the capacity of the finance department has to grow as well. A full-time finance associate was added to the department in July 2022. Additional capacity will be added as needed. Due to growth, we will revise our accounting manual to list all steps in the closing process including checklists to ensure that all reconciliations and account analysis are completed and reviewed by supervisory personnel. This revision will be completed by the 4th quarter of the fiscal year. Contact Person: Bill Moczydlowski, Director of Finance

View Audit 52646

Finding 50253 (2022-002)

Significant Deficiency 2022

Lake County Community College District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.334

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forw...

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forward including the fourth quarter 2022 report and the 2022 annual report. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward for future quarterly and annual reports starting 12/19/2022

View Audit 51053

Finding 50214 (2022-001)

Significant Deficiency 2022

Catholic Charities

OR

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Fi...

CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Finding Reference #: 2022-001 Significant deficiency Recommendation: We recommend management review the current internal control procedures and implement additional procedures to ensure annual recertifications are performed as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure annual recertifications are performed as required by December 31, 2022. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.

View Audit 43034

Finding 50168 (2022-002)

Significant Deficiency 2022

Sibley County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly....

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly. Unit meetings are planned and will be held twice per month with Health Care as a standing agenda item. The importance of updating MAXIS with reported information will be discussed at these meetings. DHS also provides County and Tribal nations with regular update meetings which agency staff will be encouraged to watch every other Wednesday. In addition, the HCE-PIX meetings are specifically directed toward heath care and the updates that were made to policy and procedure. These meetings occur between 2 to 5 times per month and the information shared will also be a topic of discussion during our semimonthly unit meetings. During the unwinding period of the Public Health emergency DHS has sent out several bulletins with policy updates and the procedures these new policies require along with agency responsibilities. Communicating these changes regularly will aide in the appropriate and accurate determination of Health Care eligibility. Anticipated Completion Date: July 01, 2023 and ongoing.

View Audit 42609

Finding 50162 (2022-001)

Significant Deficiency 2022

Central Linn School District No. 552c

OR

Significant Deficiency

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency liste...

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. Deficiency SA-2022-1 1. The auditor noted that the District did not collect certified payrolls for contractors paid with federal ESSER funds. There was a recent change in ESSER requirements that for minor remodeling, renovation or construction contracts over $2,000 laborers and mechanics must meet Davis-Bacon prevailing wage requirements. 2. The auditor's recommendation is for the District to establish a payment system where invoices for contractors are not paid until certified payrolls are received. Central Linn is adopting the recommendation. 3. The district has established a notification procedure where all district and contractor personnel are made aware of the prevailing wage requirement for public works jobs. The previous maintenance supervisor that failed to notify contractors has been removed from the position and replaced with an employee whose sole function is maintenance and reports directly to the Superintendent. As a result of the finding, the Business Manager, who is knowledgeable of the funding source, is now involved in communication with contractors.

View Audit 42708

Finding 50072 (2022-005)

Significant Deficiency 2022

Frontier School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High Sch...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High School ECA Treasurer review and approve all financial data collection reports for grants prior to submission. Anticipated Completion Date: Immediately

View Audit 43314

Finding 49999 (2022-001)

Significant Deficiency 2022

Maine College of Art and Design

ME

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.327

Finding: 2022-001 Department of Education Federal Program(s): Education Stabilization Fund- AL No. 84.425F and 84.425M Type: Significant deficiency in controls over compliance Compliance Requirement: Procurement Recommendation: We recommend the College implement a procurement policy with the require...

Finding: 2022-001 Department of Education Federal Program(s): Education Stabilization Fund- AL No. 84.425F and 84.425M Type: Significant deficiency in controls over compliance Compliance Requirement: Procurement Recommendation: We recommend the College implement a procurement policy with the requirements identified in 2 CFR Section 200.318 through 200.327. Explanation of any disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College is in the process of formalizing the procurement standards noted above within its purchasing policies. Planned completion date for corrective action plan: April 30, 2023 Name(s) of the contact person(s) responsible for corrective action: Holly Higgins, Director for Business Services

View Audit 43608

Finding 49997 (2022-001)

Significant Deficiency 2022

Excela Health and Subsidiaries

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care...

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care for all quarters presented. The adjustments needed within the PRF report to correct the errors decreased year over year lost revenues from $44,218,904 to $43,347,174 on total distributions of PRF funding of $19,837,251. Corrective Action Plan: Corrective Action Planned: Management has updated its policies and procedures and anticipates updating this information with its Period 4 reporting. The Period 4 reporting portal opens January 1, 2023 and closes on March 31, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Allison Lutz, Vice President, Finance & Business Intelligence, 724-832-4016, alutz@excelahealth.org Anticipated Completion Date: Will be corrected by Reporting Period 4?s submission due date of March 31, 2023.

View Audit 43607

Finding 49992 (2022-001)

Significant Deficiency 2022

The Native Project

WA

Special Tests & Provisions Material Weakness Significant Deficiency

Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractua...

Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractual requirements. The Organization will formally update its policies after it has determined, with the help of IHS, that the policies are sufficient. We will work with IHS to get a final determination for contract compliance. After receiving a definite answer and technical assistance and guidance from IHS, NATIVE could begin the fingerprint background process for identified staff and volunteers. Anticipated completion date: December 2023 Contact person responsible for corrective action: Joe Dressler, HR Director; Toni Lodge, CEO

View Audit 43944

Finding 49990 (2022-001)

Significant Deficiency 2022

Center for Accessible Living, Inc.

KY

Significant Deficiency

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audi...

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely.

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Corrective Action Plans

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