Corrective Action Plans

Finding 49702 (2022-002)

Significant Deficiency 2022

PA

Reporting Significant Deficiency § 200.512

Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result...

Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our newly promoted accounting manager (Effective January 2023) will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual.

View Audit 43191

Finding 49685 (2022-001)

Significant Deficiency 2022

Children and Families of Iowa

IA

Cash Management Significant Deficiency Internal Control / Segregation of Duties

See Corrective Action Plan for table.

View Audit 47070

Finding 49659 (2022-002)

Significant Deficiency 2022

Michigan State University

MI

Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number: 2022-002 Condition: The University did not reconcile the SAS data file to its institutional financial records. Planned Corrective Action: The Office of Financial Aid is now downloading the monthly file from COD and performing the reconciliation as required. Contact person responsible...

Finding Number: 2022-002 Condition: The University did not reconcile the SAS data file to its institutional financial records. Planned Corrective Action: The Office of Financial Aid is now downloading the monthly file from COD and performing the reconciliation as required. Contact person responsible for corrective action: Cheryl Whitman, Associate Director, Office of Financial Aid Anticipated Completion Date: April 1, 2023

View Audit 42191

Finding 49649 (2022-006)

Significant Deficiency 2022

Michigan State University

MI

Questioned Costs Student Financial Aid Significant Deficiency

Finding Number: 2022-006 Condition: The University did not obtain the correct tax return as part of the verification process. Planned Corrective Action: The University? initial understanding was that the new financial aid management database extracted the required data from the uploaded documents. ...

Finding Number: 2022-006 Condition: The University did not obtain the correct tax return as part of the verification process. Planned Corrective Action: The University? initial understanding was that the new financial aid management database extracted the required data from the uploaded documents. When it was discovered that this was not the case, the Office of Financial Aid disabled this functionality in the system and began reviewing all uploaded documents in January 2022 to confirm that they are the required documents. Contact person responsible for corrective action: Marshall Rumsey, Senior Associate Director, Office of Financial Aid Anticipated Completion Date: Completed January 1, 2022

View Audit 42191 Questioned Costs: $1

Finding 49628 (2022-003)

Significant Deficiency 2022

Nash Board of Education

NC

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Name of Contact Person: Doug Hale, Chief Financial Officer Corrective Action Plan: Management will implement controls to ensure that any expenditures paid from Education Stabilization funds are supported by proper documentation with proper administrative approvals. Proposed Completion Date: Immediat...

Name of Contact Person: Doug Hale, Chief Financial Officer Corrective Action Plan: Management will implement controls to ensure that any expenditures paid from Education Stabilization funds are supported by proper documentation with proper administrative approvals. Proposed Completion Date: Immediately

View Audit 42510

Finding 49611 (2022-001)

Significant Deficiency 2022

Lower Yukon School District

AK

School Nutrition Programs Reporting Cash Management

Name of Contact Person Susan Pougher spougher@lysd.org 907-591-2411 Corrective Action Plan Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Corrective Action Plan The Director of Food Service gathers site meal count sheets, and separates by site. The Food Servi...

Name of Contact Person Susan Pougher spougher@lysd.org 907-591-2411 Corrective Action Plan Finding 2022-001 Significant Deficiency in Internal Control Over Compliance - Reporting Corrective Action Plan The Director of Food Service gathers site meal count sheets, and separates by site. The Food Service Director will then perform a count for the month for each site. A second person will review the count sheets separated by site. The second person will prepare a count for the month for each site. The two separate monthly meal count sheets will be compared, and any count discrepancies will be identified and resolved. Once the two count sheets are in alignment, the period will be submitted to the state for reimbursement. Expected Completion Date June 30, 2023

View Audit 42433

Finding 49609 (2022-001)

Significant Deficiency 2022

Alaska Works Partnership, Inc.

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Melody Austin, Chief Financial Officer 161 Klevin Street, Suite 207 Anchorage, AK 99508 (907)569-4733 maustin@alaskaworks.org Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan Alaska Works Partnership...

Name of Contact Person: Melody Austin, Chief Financial Officer 161 Klevin Street, Suite 207 Anchorage, AK 99508 (907)569-4733 maustin@alaskaworks.org Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan Alaska Works Partnership will ensure timely year end closing and weekly review of audit schedules and progress of audit team to ensure timely reporting and on time completion and audit and submission of AWP?s audit to State/Federal Audit Department. Other possible options: A. Start Audit earlier for FY 23 Audit Year B. Find another audit company to do Audit for FY 23 year Expected Completion Date Fiscal Year 2023

View Audit 42286

Finding 49604 (2022-004)

Significant Deficiency 2022

Illinois Housing Development Authority

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.1 § 200.303

The Authority is in the process of working with Illinois Department of Revenue to obtain an agreement for fiscal year 2023. Unless extraneous circumstances prevent the Authority from obtaining an agreement in a timely manner, the Authority will ensure intergovernmental agreements exist before commen...

The Authority is in the process of working with Illinois Department of Revenue to obtain an agreement for fiscal year 2023. Unless extraneous circumstances prevent the Authority from obtaining an agreement in a timely manner, the Authority will ensure intergovernmental agreements exist before commencing new program administration. The Authority will implement new policies and procedures to strengthen control.

View Audit 42245

Finding 49589 (2022-001)

Significant Deficiency 2022

Tahlequah Hospital Authority Dba Northeastern Health System

OK

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financ...

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financial Assistance Listing # 93.489 Finding Summary: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: April 2023

View Audit 42346

Finding 49588 (2022-001)

Significant Deficiency 2022

Impact Services Corporation

PA

Reporting Significant Deficiency

Impact Services Corporation and Its? Consolidated Affiliates respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. As audited by: Zelenkofske Axelrod LLC 2370 York Road, Suite A-5 Jamison, PA 18929 Audit Period: July 1, 2021 through June 30, 2022 The Significan...

Impact Services Corporation and Its? Consolidated Affiliates respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. As audited by: Zelenkofske Axelrod LLC 2370 York Road, Suite A-5 Jamison, PA 18929 Audit Period: July 1, 2021 through June 30, 2022 The Significant Deficiency reported in the June 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The significant deficiency applies to both the consolidated financial statements reported in accordance with Government Auditing Standards, issued by the Comptroller General of the United States and the Uniform Guidance, Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendations: We recommend Impact ensure that financial records for all related entities are reconciled and closed on a monthly basis. Monthly financial statements, both individual entities and on a consolidated basis, should be provided to an analyzed by management and the Board of Directors. All financial information should be filed with funders, creditors, and the Federal Audit Clearinghouse in a timely manner. Corrective Action: Impact will take this recommendation and implement revised procedures to ensure timely month-end and year-end financial statements are provided to management, the Board of Directors, funders, creditors, and independent auditors. I, Michael Waterman, Chief Financial Officer, will be responsible for resolving this deficiency by October 1, 2023.

View Audit 42118

Finding 49534 (2022-009)

Significant Deficiency 2022

County of Kern

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Expla...

Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller?s Office is working with departments to improve SEFA reporting and has recommended individuals who work with grants to attend annual cost principles training. Name(s) of the contact person(s) responsible for corrective action: Aimee Espinoza, Auditor-Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2023

View Audit 43375

Finding 49522 (2022-001)

Significant Deficiency 2022

Western Michigan University

MI

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: While the information was reported on time to the National Student Clearinghouse, there were unresolved error re...

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: While the information was reported on time to the National Student Clearinghouse, there were unresolved error reports that prevented three of these students from being reported to NSLDS within the 60 days. For the other five students, there was a delay within the clearinghouse which was an isolated incident. We will continue to follow up with the clearinghouse and NSLDS for students that are not updated and staff responsible for reconciling error reports will notify a supervisor if they are unable to complete the task within two weeks so additional assistance can be provided. Contact person responsible for corrective action: Carrie Cumming, Registrar Anticipated Completion Date: 3/01/2023

View Audit 47967

Finding 49521 (2022-005)

Significant Deficiency 2022

Western Michigan University

MI

Student Financial Aid Eligibility Reporting

Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were impr...

Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were improperly reported in COD because of the COVID-19 national emergency. SFA evaluated its R2T4 procedures and strengthened its internal controls by discontinuing the practice of automatically adding the COVID indicator to students who withdrew. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 4/15/2023

View Audit 47967

Finding 48895 (2022-001)

Significant Deficiency 2022

Wake County, North Carolina

NC

Eligibility Significant Deficiency

Finding 2022-001, Significant Deficiency over Eligibility (Repeat Finding); Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommenda...

Finding 2022-001, Significant Deficiency over Eligibility (Repeat Finding); Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Recommendation: The County train and monitor employees on the eligibility determination process; also recommend the County review and amend current policies and procedures in place to ensure that all eligibility determination documentation is completed and retained by the County. Corrective Action Plan: The County will complete a quarterly review of errors in income, resources, and social security number and citizenship verification. For those staff identified by the targeted review with errors in these areas, supervisors will provide refresher training on Medicaid policy requirements. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2023 for initial quarterly review 2/28/2023 for refresher training for identified staff 7/31/2023 for additional reviews as needed for identified staff Contact Person: Yolanda McInnis, Economic Services Division Director

View Audit 49163

Finding 48891 (2022-002)

Significant Deficiency 2022

Wake County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and ...

Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: Every effort is made to ensure that Daysheet entries match with time claimed, the different deadline submissions for each, sometimes mean that one must be approved before the other is entered in its entirety. In these instances, we may not have been able to compare the timesheet with the full scope of Daysheet entries prior to the timesheet submission being due. Employees track time by service code in 5-minute increments. The department section will review Daysheet entry timeline expectations with social workers and ensure entries are reviewed against timesheet entries before submitting for final approval; follow up with social workers regarding any discrepancies noted and closely monitor all future transactions. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Patricia Pritchett, Department Budget Manager

View Audit 49163

Finding 48888 (2022-002)

Significant Deficiency 2022

Rivherhead Charter School

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perfo...

Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perform quarterly reviews of their reserve levels and modify their expenditure patterns to ensure reserves are maintained within approved limits. The required approvals should be obtained from the funder to expend excess funds. Management?s Response: The Organization had earmarked the reserve funds for the purchase of additional kitchen equipment associated with its new high school. Due to permit delays the opening of the high school was delayed by a year. Management anticipates that the excess funds will be spent during fiscal year 2023 and the Organization will be within the 90-day reserve level.

View Audit 47308

Finding 48887 (2022-001)

Significant Deficiency 2022

Rivherhead Charter School

NY

Reporting Subrecipient Monitoring Cash Management

Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submissi...

Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submission exceeded the required 60 days following the last day of the month covered by the claim. The September 2021 voucher could not be accessed and verified by auditors. Auditors? Recommendation: Management should maintain a checklist of all specific due dates associated with Uniform Guidance (?UG?) compliance, including credential renewals, voucher submissions, UG report due date, and other reporting requirements. Management?s Response: Management is aware of the reporting deadlines associated with voucher claims. Unfortunately, a staff member left the Organization and failed to file the annual renewal report, which resulted in the Organization being locked out of the vouchering system. The Organization immediately filed to renew but due to the time it took for the renewal process the September and October vouchers were filed beyond the reporting deadline. This has been rectified and procedures have been implemented whereby the Organization CFO reviews the renewal application to ensure timely filing.

View Audit 47308

Finding 48829 (2022-002)

Significant Deficiency 2022

Intrahealth International, Inc,

NC

Reporting Significant Deficiency

Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identi...

Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identified prevented the finalization of the audit within 9 months of year-end. Effect: The data collection form was not filed timely. Views of Responsible Officials and Planned Corrective Action: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and audit will not be delayed and so that the required data collection form can be submitted within 9 months of year-end.

View Audit 48231

Finding 48828 (2022-001)

Significant Deficiency 2022

Hood College of Frederick, Maryland and Affiliates

MD

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

Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evide...

Finding 2022-001 Special Tests and Provisions ? Direct Loan Reconciliations Condition: During fiscal 2022, the College performed a reconciliation of disbursement records in COD to the institution?s records prior to initiating Direct Loan Program draws in the G5 system. However, there was no evidence that the monthly reconciliation of the SAS to the institutions records was performed. Corrective Action Planned: The Accounting office will continue to perform detailed reconciliations of the Financial Aid system (PowerFaids) to the Billing System (PowerCampus) and the General Ledger (Great Plains) prior to initiating the Direct Loan Program draws in the G5 system on a monthly basis. The Accounting office will provide the Financial Aid office the detailed student record files used in their monthly reconciliations. The Financial Aid office will then reconcile the SAS report to those records on a monthly basis. Anticipated Completion Date: June 30, 2023 for Fiscal Year 2023 Name of Contact Persons Responsible for the Plan: Christine Sneeringer, Controller and Sarah Mariner, Director of Financial Aid.

View Audit 48230

Finding 48761 (2022-001)

Significant Deficiency 2022

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal en...

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal entries should have additional oversight duties performed and documented. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 52436

Finding 48715 (2022-001)

Significant Deficiency 2022

Carmel Unified School District

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

Views of responsible officials and planned corrective actions: The District will implement procedures in the 22-23 fiscal year to correct this compliance issue. District staff will follow procedures to verify that the District is not using vendors who are either suspended or debarred by the federal ...

Views of responsible officials and planned corrective actions: The District will implement procedures in the 22-23 fiscal year to correct this compliance issue. District staff will follow procedures to verify that the District is not using vendors who are either suspended or debarred by the federal government, using the SAM.gov website. The following language has been communicated to CUSD staff and added to the District?s Business Users Guidelines Document. To process a requisition using Federal Monies (resource codes 3000-5999), staff shall perform the following procedures: Non-federal entities are subject to the non-procurement debarment and suspension regulations. These regulations restrict awards, sub-awards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities (2 CFR 200.213). To check if a vendor is disbarred or suspended: a. Go to the website at www.sam.gov (you do not need to register). b. Verify the status of the vendor by performing the following: ? Click on the search records icon on the top left. ? Use the "quick search" box and enter the vendor's name (leave remaining classifications blank) c. Click search at the bottom of the web page. d. Print a copy of the search results including if results were not found. e. If the vendor is not debarred, note on the requisition and / or contract if applicable, that the vendor has been checked in the SAM system and is not debarred. Include a copy of the printed page with the requisition. f. If a vendor search produces no results, print the page and attach as supporting documentation to the requisition. Note on the requisition and / or contract is applicable that the vendor has been checked in the SAM system. ? The District is prohibited from doing business with a vendor or individual that is debarred or suspended.

View Audit 49464

Finding 48670 (2022-003)

Significant Deficiency 2022

Agate Housing and Services, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2022-003 Payroll Rates Approval Documentation Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Management ha...

2022-003 Payroll Rates Approval Documentation Federal Program ? Emergency Solutions Grants Program Assistance Listing # 14.231 Significant Deficiency Category of Finding ? Allowable Costs/Cost Principles Name of contact person ? Laura Straw, Director of Finance Corrective action ? Management has reviewed the current practice for approval of raises and are implementing a new payroll system that will have authorizations built into the software which will correct this issue. Completion date ? Management and the Board of Directors implemented the above as of December 25, 2022.

View Audit 48034

Finding 48665 (2022-005)

Significant Deficiency 2022

Port Edwards School District

WI

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for comp...

Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: District will obtain all the certified payroll information, confirm review by CESA or whoever the construction manager is and note on the copy of the invoice that certified payrolls for x dates were received by the District and kept in a project folder on the network drive. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing

View Audit 45473

Finding 48641 (2022-002)

Significant Deficiency 2022

Easter Seals New Jersey, Inc.

NJ

Subrecipient Monitoring Reporting Significant Deficiency

Audit Finding Reference: Finding 2022-002 Planned Corrective Action: Easter Seals New Jersey agrees with the auditor?s findings. We are establishing new procedures that will strengthen communication between Finance and Program staff and have adopted controls with regards to obtaining, providing, and...

Audit Finding Reference: Finding 2022-002 Planned Corrective Action: Easter Seals New Jersey agrees with the auditor?s findings. We are establishing new procedures that will strengthen communication between Finance and Program staff and have adopted controls with regards to obtaining, providing, and reporting subaward reporting requirements in accordance with 2 CFR Chapter 1, Part 170. Name of Contact Person: Aleisha Hart, Chief Financial Officer, ahart@nj.easterseals.com, 732-955-8374 Anticipated complete date: Summer of 2023

View Audit 42019

Finding 48605 (2022-009)

Significant Deficiency 2022

State of Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.1

Corrective Action Plan: The following actions will be taken: ? Work with the Ohio Department of Rehabilitation and Correction to obtain more accurate incarceration dates. Currently we are not receiving the dates the claimant is incarcerated in a facility. We are currently receiving their expected ...

Corrective Action Plan: The following actions will be taken: ? Work with the Ohio Department of Rehabilitation and Correction to obtain more accurate incarceration dates. Currently we are not receiving the dates the claimant is incarcerated in a facility. We are currently receiving their expected release date which does not meet the needs of the office. ? We do not believe there is a need to work with the Department of Health as there has been no discrepancy with the accuracy of the data provided. ? We will create a process to create a weekly review file and save those results for review and evaluation purposes for both death and incarceration records. ? We will create a procedure to investigate the results of the death and incarceration files consistent with our existing procedures to investigate similar situations. Anticipated Completion Date for Corrective Action: January 2024 Contact Person Responsible for Corrective Action: Carl Prideau, Section Chief-BPC, Ohio Department of Job and Family Services 30 East Broad Street, 38th floor, Columbus OH 43215 Phone Number: 614-644-5164, E-Mail Address: Carl.Prideau@jfs.ohio.gov

View Audit 52604 Questioned Costs: $1

Corrective Action Plans

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