Corrective Action Plans

Finding 46426 (2022-003)

Significant Deficiency 2022

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant ? Assistance Listing Number: 14.218 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as requir...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant ? Assistance Listing Number: 14.218 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the City develop an internal compliance checklist that includes required reports and due dates to be maintained for tracking and record keeping purposes to assist in monitoring compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City could not log into the federal system, we have since fixed this problem. Finance will keep a calendar of all reporting requirements and check in prior to the due date to ensure reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Juan G. Guerra, ICMA-CM, CPA, Controller Planned completion date for corrective action plan: April 30, 2023

View Audit 46467

Finding 46422 (2022-002)

Significant Deficiency 2022

Wakemed

NC

Eligibility Cash Management Reporting

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned ...

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. During testing of 60 patients, we identified one patient who should not have been submitted to HRSA for reimbursement, as they were covered by insurance and, therefore, ineligible. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance coverage. Patients identified with active insurance coverage were considered ineligible for grant purposes, and the HRSA payments are in the process of being refunded. These costs were removed from the SEFA. In addition, WakeMed has written off all outstanding HRSA claims. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023

View Audit 46463

Finding 46421 (2022-001)

Significant Deficiency 2022

Wakemed

NC

Reporting Significant Deficiency

Finding Number: 2022-001 Condition: WakeMed reported duplicate expenditures within the Period 2 portal submission. WakeMed entered expenditures totaling $941,790 into the Period 1 portal submission. WakeMed then reported the same expenditures into the Period 2 portal submission. Planned Corrective A...

Finding Number: 2022-001 Condition: WakeMed reported duplicate expenditures within the Period 2 portal submission. WakeMed entered expenditures totaling $941,790 into the Period 1 portal submission. WakeMed then reported the same expenditures into the Period 2 portal submission. Planned Corrective Action: WakeMed reviewed the portal submission to determine the impact of the error on the amount of provider relief funding recognized and reported on the SEFA. WakeMed has concluded that there were carried forward lost revenues of $26.4 million that are eligible to be applied to the Period 2 funds of $10.9 million. Therefore, there is no impact on the amounts reported on the SEFA. WakeMed has implemented additional review procedures for grant report submissions to ensure the accuracy of the reports in accordance with granting agency?s reporting requirements. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023

View Audit 46463

Finding 46191 (2022-001)

Significant Deficiency 2022

Town of Westport, Conencticut

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDING - FEDERAL AWARD PROGRAMS AUDIT United States Department of the Treasury 2022-001 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? AL No. 21.027 Recommendation: We recommend that the Town implement a control for the Project and Expenditure Report to be reviewed by an individual ind...

FINDING - FEDERAL AWARD PROGRAMS AUDIT United States Department of the Treasury 2022-001 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? AL No. 21.027 Recommendation: We recommend that the Town implement a control for the Project and Expenditure Report to be reviewed by an individual independent of the preparation process prior to submission to the Treasury. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management further notes that a two-step review process has been implemented where the Controller will review the documents sign-off before the Finance Directors submits them through the State portal. The of the contact person responsible for corrective action: Sheila Carey Planned completion date for corrective action plan: March 30, 2023.

View Audit 40828

Finding 46189 (2022-006)

Significant Deficiency 2022

Northwest Iowa Mental Health Center D/b/a Seasons Center for Community

IA

Reporting Significant Deficiency § 200.303 § 200.328 § 200.329

Finding 2022-006: Reporting Federal Agency Name: Department of Health and Human Services CFDA #93.829 Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Finding Summary: Through testing of one programmatic report, the number of adults and children served du...

Finding 2022-006: Reporting Federal Agency Name: Department of Health and Human Services CFDA #93.829 Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Finding Summary: Through testing of one programmatic report, the number of adults and children served during the reporting period included six individuals twice. As a result of a software change during the grant year, management combined the listing of adults and children served from two electronic health record systems and did not identify these six individuals were duplicates in the listings. Responsible Individuals: Project Directors (Missy Martini, Rebecca McCrackin) and CEO (Dan Ries) Corrective Action Plan: CEO will review reports prior to submission and will do random testing of numbers included in the report to ensure numbers reported have supporting documentation. Documentation used to complete the required reports will be retained by the Center. Anticipated Completion Date: This process was implemented beginning January 2023.

View Audit 41794

Finding 46186 (2022-004)

Significant Deficiency 2022

Northwest Iowa Mental Health Center D/b/a Seasons Center for Community

IA

Reporting Significant Deficiency § 200.303 § 200.328 § 200.329

Finding 2022-004: Reporting Federal Agency Name: Department of Health and Human Services CFDA #93.087 Program Name: Enhance Safety of Children Affected by Substance Abuse Finding Summary: Through testing of one programmatic report, amounts reported did not agree to supporting documentation. Program...

Finding 2022-004: Reporting Federal Agency Name: Department of Health and Human Services CFDA #93.087 Program Name: Enhance Safety of Children Affected by Substance Abuse Finding Summary: Through testing of one programmatic report, amounts reported did not agree to supporting documentation. Programmatic information included within the report were included in the wrong category for services provided to adults and children and amounts were included in two categories for services in which no adults or children were provided services. The preparer of the report improperly input the case sizes within the incorrect column within the report and entered incorrect information in two instances. The report included programmatic information in the wrong categories for services provided and services not provided to adults and children. Responsible Individuals: Project Directors (Christina Eggink-Postma, Sarah Heinrichs) and CEO (Dan Ries) Corrective Action Plan: CEO will review reports prior to submission and will do random testing of numbers included in the report to ensure numbers reported have supporting documentation. Documentation used to complete the required reports will be retained by the Center. Anticipated Completion Date: This process was implemented beginning January 2023.

View Audit 41794

Finding 46182 (2022-002)

Significant Deficiency 2022

Cle Elum-Roslyn School District No. 404

WA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

The District concurs and will review current year?s indirect rates for ESSER reimbursements.

View Audit 41236 Questioned Costs: $1

Finding 46163 (2022-002)

Significant Deficiency 2022

Shepherd Public School District

MI

Cash Management Reporting School Nutrition Programs

Finding 2022-002 ? REPORTING Type: Significant Deficiency in Internal Control! Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for lunch for one of the two months meals were tested. Criteria: The D...

Finding 2022-002 ? REPORTING Type: Significant Deficiency in Internal Control! Noncompliance ? Reporting Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: Meals claimed were not supported by count sheets for lunch for one of the two months meals were tested. Criteria: The District is required to claim meals served, by category, based on reports provided from individual meal serve counts. Cause: This condition was caused by an insufficient internal control process for comparison of supporting documentation of meal counts to meal claims. Effect: Based on a comparison of meals claimed to reports provided from individual meal serve counts, the District has underclaimed reimbursement for the year by an immaterial amount. Questioned Costs: None. Recommendation: We recommend that the District review their process of meal claims and make necessary changes to ensure that all meals claimed, by category, agree to supporting documentation. Corrective Action Plan: Shepherd Public Schools Food Service Department will implement internal control review process to ensure that individual meal serve counts match identically the meals claimed by reviewing original count sheets at the time of certification of meal claims. Either the food service director or assigned designee will verify counts at the end of each month. This internal control review process will begin effective with the October 2022 claims report.

View Audit 41016

Finding 46161 (2022-006)

Significant Deficiency 2022

Waushara County

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Health and Human Services and Wisconsin Department of Health Services (DHS) 2022-006 WIMCR Reporting Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR re...

U.S. Department of Health and Human Services and Wisconsin Department of Health Services (DHS) 2022-006 WIMCR Reporting Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: CLA recommends the County develop and implement a process to require review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual WIMCR reporting to be completed by Waushara County DHS Finance team; Financial Manager and/or Financial Assistant. If both positions are fully employed both positions need to review and sign off on data prior to submission. If one of the positions is vacant a second review of data and sign-off needs to be done by someone else within DHS ? likely the DHS Director. Name(s) of the contact person(s) responsible for corrective action: Peder Culver, Finance Manager, Clara Voigtlander, DHS Director Planned completion date for corrective action plan: 2022 WIMCR has been submitted. Action plan will be in place for 2023 reporting or sooner, if 2022 WIMCR is re-opened.

View Audit 40814

Finding 46150 (2022-003)

Significant Deficiency 2022

Signature Theatre, Inc.

VA

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-003 200 CFR Subpart F Audit Requirements Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Signature will incorporate federal grant compliance training ...

2022-003 200 CFR Subpart F Audit Requirements Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Signature will incorporate federal grant compliance training for appropriate personnel.

View Audit 40745

Finding 46149 (2022-002)

Significant Deficiency 2022

Signature Theatre, Inc.

VA

Allowable Costs / Cost Principles Significant Deficiency

2022-002 2 CFR Part 200 Cost Principles for Non-Profit Organizations Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Due to unexpected turnover in accounti...

2022-002 2 CFR Part 200 Cost Principles for Non-Profit Organizations Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Due to unexpected turnover in accounting personnel some procedures were not followed consistently. Signature will update their procedures and training to have consistent procedures followed.

View Audit 40745

Finding 46148 (2022-001)

Significant Deficiency 2022

Signature Theatre, Inc.

VA

Cash Management Period of Performance Significant Deficiency

2022-001 Revenue Recognition Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Signature will incorporate training on ASU 2018-08, Not-for-Profit Entities (T...

2022-001 Revenue Recognition Views of Responsible Officials and Corrective Action Plan: Responsible Officials: Maggie Boland, Managing Director Valerie Bunns, Director of Finance and Administration Corrective Action Plan: Signature will incorporate training on ASU 2018-08, Not-for-Profit Entities (Topic 958) related to revenue recognition of pledges and contributions for the appropriate personnel.

View Audit 40745

Finding 46134 (2022-004)

Significant Deficiency 2022

Freeborn County

MN

Internal Control / Segregation of Duties Special Tests & Provisions Reporting § 200.303

2022-004 SPECIAL PROVISIONS Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: We recommend that the County enact policies to ensure that Collaborative reports are reviewed prior to submission in a timely manner. Explanation of disagreement with audit finding: There is no dis...

2022-004 SPECIAL PROVISIONS Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: We recommend that the County enact policies to ensure that Collaborative reports are reviewed prior to submission in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Name of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 40299

Finding 46133 (2022-003)

Significant Deficiency 2022

Freeborn County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

2022-003 REPORTING Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: We recommend that the County enact policies to ensure that reports are reviewed prior to submission in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2022-003 REPORTING Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: We recommend that the County enact policies to ensure that reports are reviewed prior to submission in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 40299

Finding 46109 (2022-001)

Significant Deficiency 2022

Reynolds School District

OR

Cash Management Significant Deficiency

The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be imple...

The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be implemented; a copy of the email will be sufficient.

View Audit 40856

Finding 46100 (2022-004)

Significant Deficiency 2022

Eastern New Mexico University

NM

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.62

Corrective Action: A review of related GEAR UP grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. Additionally, records and reviews of student participation in GEAR UP activities will be performed on a monthly basis. Tim...

Corrective Action: A review of related GEAR UP grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. Additionally, records and reviews of student participation in GEAR UP activities will be performed on a monthly basis. Timeline of Corrective Action: The review of student participation will begin by November 30, 2022. Responsible Party(ies): GEAR UP Program Director; Roswell Campus

View Audit 41471

Finding 46096 (2022-003)

Significant Deficiency 2022

Eastern New Mexico University

NM

Student Financial Aid Eligibility Reporting

Corrective Action: (SSS): SSS will verify student?s low-income levels for those with a FAFSA on file by having the University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA University?s Financial Aid Department confirm that the st...

Corrective Action: (SSS): SSS will verify student?s low-income levels for those with a FAFSA on file by having the University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA. The EFC that is listed at $0 is information that is derived from the institution?s Financial Aid Department that is uploaded into Banner once the department verifies the information which comes from the FAFSA and parent/student taxes. (TS): Students in question were offered allowable activities (e.g., tutoring, career/college exploration) by TS program staff. However, these eight students elected to forgo involvement in permissible activities. During the audited period, the former TS program director retired and a new program director was hired. There was no overlap between the former and new program director. The TRIO Tracking Specialist reviewed, signed, and initialed documents in the absence of the TS Director. The applications audited show evidence of the initials of the TRIO Tracking Specialist which was intended to provide evidence of internal program control. Timeline of Corrective Action: 1. The above processes will be put in place by December 31, 2022. 2. A review of related TRIO grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. 3. In addition to the above steps, the Roswell campus is in the process of reviewing the job description for a grants director to oversee federal grants. This position would include oversight of compliance with federal rules, regulations, guidelines, and campus policies. The ENMU-Roswell Campus HR office reviewed the grants director job description and started the process of posting this position on October 24, 2022. It is anticipated this position will be filled by January 31, 2023. 4. Additional compliance discussion sessions and grant requirement reviews for the involved TRIO grant program directors will take place in November 2022 with the campus senior leadership. Responsible Party(ies): Roswell Campus; Assistant Vice President of Student Affairs

View Audit 41471

Finding 46091 (2022-002)

Significant Deficiency 2022

Eastern New Mexico University

NM

Matching / Level of Effort / Earmarking Student Financial Aid Reporting

Corrective Action: Management agrees that students were not properly reported to the Clearinghouse or NSLDS again and that all of the proposed corrective action in FY 21 did not occur. The registrar did not utilize NSLDS access until October 2022 and was not able to verify the submissions. Timeli...

Corrective Action: Management agrees that students were not properly reported to the Clearinghouse or NSLDS again and that all of the proposed corrective action in FY 21 did not occur. The registrar did not utilize NSLDS access until October 2022 and was not able to verify the submissions. Timeline of Corrective Action: Immediate. The registrar now has access to NSLDS as well as the Clearinghouse and has established procedures to verify the submission after every upload. The Financial Aid and Registrar Offices have agreed to meet quarterly to review submissions and to include Roswell offices in the meetings too. Responsible Party(ies): Registrar; Portales Campus

View Audit 41471

Finding 46088 (2022-001)

Significant Deficiency 2022

Village Cooperative of Greeley

CO

Internal Control / Segregation of Duties Significant Deficiency

Department of Housing and Urban Development HUD project FHA #101-23103 Village Cooperative of Greeley Federal ID# 81-5277495 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The project o...

Department of Housing and Urban Development HUD project FHA #101-23103 Village Cooperative of Greeley Federal ID# 81-5277495 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The

View Audit 40957

Finding 46075 (2022-001)

Significant Deficiency 2022

Knob Noster R-Viii School District

MA

Questioned Costs Reporting Significant Deficiency

The District will review state law, federal law and District policy as well as administrative procedures regarding enrollment of resident and non-resident students to ensure accuracy and compliance.

View Audit 41469 Questioned Costs: $1

Finding 46072 (2022-002)

Significant Deficiency 2022

Southeast Mental Health Services

CO

Reporting Subrecipient Monitoring Significant Deficiency

View of Responsible Official and Planned Corrective Action: Training has been completed with the individual responsible for the SEFA and notes have been made for future single audit preparation.

View Audit 40000

Finding 46064 (2022-001)

Significant Deficiency 2022

Charles R. Drew University of Medicine and Science

CA

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

Management?s Corrective Action Plan: The University acknowledges the finding and the recommendation from Moss Adams regarding improving procedures. Finding-2022-001 Special Tests and Provisions-Enrollment Reporting-Significant Deficiency in Internal Controls Over Compliance Improved Process of Proto...

Management?s Corrective Action Plan: The University acknowledges the finding and the recommendation from Moss Adams regarding improving procedures. Finding-2022-001 Special Tests and Provisions-Enrollment Reporting-Significant Deficiency in Internal Controls Over Compliance Improved Process of Protocol: The University will implement corrective action during November 2022 related to the filing of the NSLDS report. This will include updating monthly reporting to National Student Clearinghouse when responding to NSLDS roster files rather than every other month. Additionally, the department has revised paperwork for graduating students to ensure status are processed in a timely manner by the Registrar. Contact Person Responsible for Corrective Action: Raquel Munoz. Registrar Anticipated Completion Date: November 2022

View Audit 40248

Finding 46058 (2022-003)

Significant Deficiency 2022

Colona Grade School District No. 190

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

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

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

View Audit 40633

Finding 46051 (2022-002)

Significant Deficiency 2022

Compton Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action Plan We concur. Admissions and Records is aware of this issue and the impact that is has on the NSLDS reporting and will implement a business practice that includes a collaboration with Financial Aid and Academic Affairs to address this matter. Ad...

Views of Responsible Officials and Corrective Action Plan We concur. Admissions and Records is aware of this issue and the impact that is has on the NSLDS reporting and will implement a business practice that includes a collaboration with Financial Aid and Academic Affairs to address this matter. Additionally, Admissions and Records will work with Academic Affairs to implement a district policy to enforce faculty drops by the established deadlines. Lastly, a recent update was applied to our Banner ERP system on November 13, 2022, to address a known defect that prevented faculty from dropping students by the class census date and W deadline.

View Audit 52256

Finding 46046 (2022-001)

Significant Deficiency 2022

Valley Children's Healthcare

CA

Cash Management Reporting Significant Deficiency

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significa...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan Finding No: 2022-001: Reporting ? Significant Deficiency in Internal Control Over Compliance Federal Program Information Federal Agency: U.S Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year 2020-2021 Corrective Action Planned Management has implemented a corrective action plan. Management has added an additional layer of review control over the completeness and accuracy of expenditures and calculations included in all submissions. Person Responsible for Corrective Action: Stephanie Vance, VP Finance Anticipated Completion Date: September 30, 2022

View Audit 51260

Corrective Action Plans

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