Corrective Action Plans

Finding 20999 (2022-001)

Significant Deficiency 2022

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 13, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 22922 Questioned Costs: $1

Finding 20979 (2022-005)

Significant Deficiency 2022

Cleveland County

NC

Eligibility Significant Deficiency

Finding 2022-005 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training on how and when to request information needed that includes when to request The Work Number, OVS,AVS, Property che...

Finding 2022-005 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training on how and when to request information needed that includes when to request The Work Number, OVS,AVS, Property checks and Register of Deeds checks. The county will conduct a targeted second party of cases to check the effectiveness of the refresher training provided. This area will continue to be a part of the second party process conducted monthly by lead staff and supervision in the county. Proposed Completion Date: January 31, 2023.

View Audit 22821

Finding 20978 (2022-004)

Significant Deficiency 2022

Cleveland County

NC

Eligibility Significant Deficiency

Finding 2022-004 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training to staff on the appropriate entry of resources on applications/recertifications. The county will complete a target...

Finding 2022-004 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training to staff on the appropriate entry of resources on applications/recertifications. The county will complete a targeted second party of cases to check for the effectiveness of the refresher training. This area will continue to be a part of the second party checks conducted by lead staff and supervision in the county Proposed Completion Date: January 31, 2023.

View Audit 22821

Finding 20977 (2022-003)

Significant Deficiency 2022

Cleveland County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second pa...

Finding 2022-003 Name of Contact Person: Alice Wilson, Economic Program Administrator Corrective Action: The county will conduct refresher training for staff on how to correctly add/remove household members to a case. The county will conduct a targeted second party of cases to check for the effectivemness of the refresher training. This area will continue to be a part of the second party checks conducted by lead staff and supervision in the county. Proposed Completion Date: January 31, 2023.

View Audit 22821

Finding 20976 (2022-002)

Significant Deficiency 2022

Cleveland County

NC

Eligibility Significant Deficiency

Finding 2022-002 Name of Contact Person: Alice Wilson, Economic Services Program Administrator Corrective Action: County will conduct a refresher training to all staff on when/how to complete the IVD referral. The county has added a section for IVD referrals to ...

Finding 2022-002 Name of Contact Person: Alice Wilson, Economic Services Program Administrator Corrective Action: County will conduct a refresher training to all staff on when/how to complete the IVD referral. The county has added a section for IVD referrals to the casenote template for all staff to complete when evaluating applications and recertifications for eligibility. The casenote template serves as a checklist for staff to ensure that all areas of eligibility as well as post eligibilty items are addressed. The county will complete a targeted second party to check for effectiveness of refresher training in the IVD referral area. This area will continue to be a part of the second party checks conducted by lead and supervision in the county. This is a repeat finding from previous year however the total number of findings for this review was lower than previous. Proposed Completion Date: January 31, 2023.

View Audit 22821

Finding 20975 (2022-001)

Significant Deficiency 2022

Olmsted Medical Center

MN

Questioned Costs Internal Control / Segregation of Duties Cash Management

U.S. Department of Health and Human Services Olmsted Medical Center (the Medical Center) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: (PRF Phase 3 and 4 Reports) The findings from the schedule of findings and questioned costs are discu...

U.S. Department of Health and Human Services Olmsted Medical Center (the Medical Center) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: (PRF Phase 3 and 4 Reports) The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD SINGLE AUDIT U.S. Department of Health and Human Services 2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the PRF and ARP guidelines to make sure amounts requested for reimbursement are supported by paid invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Medical Center will review reporting requirements to ensure proper reporting in future periods. However, it is noted that there was unreimbursed expenses to support the PRF and ARP distributions received. Name(s) of the contact person(s) responsible for corrective action: Matthew Peterson, Controller Planned completion date for corrective action plan: Implemented If the U.S. Department of Health and Human Services has questions regarding this plan, please call Matthew Peterson, Controller at 507-529-6615.

View Audit 22796 Questioned Costs: $1

Finding 20969 (2022-004)

Significant Deficiency 2022

Cedar Unified School District No. 25

AZ

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313

FINDINGS?FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-004: Equipment/Real Property Management Program: Education Stabilization Fund CFDA Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111389-01A Question...

FINDINGS?FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-004: Equipment/Real Property Management Program: Education Stabilization Fund CFDA Number: 84.425D Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111389-01A Questioned Costs: $-0- Type of Finding: Noncompliance, significant deficiency Compliance Requirement: F. Equipment/Real Property Management Condition/Context: The District did not properly update its capital assets listing to include equipment purchased under the ESSER program. Criteria: The District must follow 2 CFR sections 200.313 which requires that: Property records must be maintained that include a description of the property, a serial number or another identification number, and the source of funding for the property (including the federal award identification number), who holds the title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Repeat Finding: This finding is a repeat of a finding in the immediately prior year. The prior year finding number was 2021-006. Action planned in response to finding: The District will ensure the capital assets listing is properly updated for all assets and stewardship items in the upcoming fiscal year. Planned completion date for the corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Judy James, Business Manager

View Audit 22513

Finding 20890 (2022-001)

Significant Deficiency 2022

Cgh Medical Center

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Megan Shank, DOF. Planned completion date for corrective action plan: February 1, 2023

View Audit 19824

Finding 20817 (2022-001)

Significant Deficiency 2022

City of Springfield

MN

Reporting Significant Deficiency

Auditor Prepared Financial Statements - This finding is unresolved and appears as finding 2022-001

View Audit 21176

Finding 20814 (2022-004)

Significant Deficiency 2022

City of Nogales Arizona

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not i...

2022 ? 004 ? Reporting Federal Agency: Department of Homeland Security Federal Program Title: Homeland Security Grant Program ALN: 97.067 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: 200430-01/02 7/1/2021 ? 6/30/2022 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria or specific requirement: Per 2 CFR 200.303(a), the City must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 31 CFR Part 35, the Department of Treasury requires all states, territories, metropolitan cities, counties, and tribal governments to submit one interim report and quarterly project and expenditure reports thereafter. All reports are due 30 days after the close of the reporting period. Condition: During our testing of four quarterly expenditure reports and five quarterly programmatic reports, we noted the following: ? Three out of four quarterly expenditure reports were submitted after the reporting due date. ? One out of five quarterly programmatic reports were submitted after the reporting due date. Questioned costs: None. Context: See ?Condition.? Cause: Current controls are not at the correct precision level to detect and enforce timeliness of report submissions. Effect: Ineffective internal controls may result in questioned costs and noncompliance with the terms of the grant agreement. Repeat Finding: No Recommendation: The City should enhance and/or modify existing controls to ensure all required reports are reviewed and approved well in advance of the reporting deadline to allow for timely submission. Corrective action plan: The City concurs with this recommendation and will develop a quarterly timeline to address the report submission procedure with the police department. All reports submitted will be copied to the Finance Director to track dates and anticipate any further adjustments. Anticipated completion date: June 30, 2023. Contact person: Mr. Roy Bermudez, Acting City Manager

View Audit 21175

Finding 20808 (2022-001)

None 2022

Mountain Area Health Education Center, Inc.

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correc...

2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correct submission and retain as support for the filing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will document within its files the correct submission, noting lost revenues reported in the appropriate section. The Organization will retain this documentation within its files. In addition, if any future reporting is required related to funds received in the future, the Organization will ensure lost revenues are correctly reported. Name of the contact person responsible for corrective action: Paige Blankenship, Finance and Budget Manager Planned completion date for corrective action plan: December 31, 2022

View Audit 21025

Finding 20778 (2022-002)

Significant Deficiency 2022

Transit Alliance Group, Inc.

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $2...

2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $25,000 reportable limit of questioned costs. Cause: The Organization?s controls did not provide for supporting documentation to be adequately retained. Recommendation: We recommend that internal control procedures on recordkeeping and filing should be clearly stated as part of the Organization policy. Management Response: We concur with the finding. The Organization?s internal control procedures have been inconsistent due to changes in the processing of DHS invoices, necessitating adjustments to the Organization?s records and filings after the fact because of errors and omissions relative to the use of the DHS software mandated (by DHS). This has resulted in numerous discrepancies between DHS and the Organization?s subcontractor documentation. On occasion, the discrepancy between the DHS software and the Organization?s internal control documents could not be reconciled. These reconciliations occurred after the DHS invoice was closed; consequently, the discrepancies could not be corrected. Corrective Action: The Organization will immediately implement an Organizational Policy that will require the reconciliation of the Organization?s internal documents based on subcontractor documentation and invoices prior to the closure of the DHS invoice to ensure both reconcile exactly. All discrepancies will be documented, and attempts will be made to resolve them completely. To ensure compliance with this Corrective Action, the Organization will immediately begin a search for an experienced consultant/consulting firm/qualified part-time staff person to manage the day-to-day bookkeeping requirements for the Organization to ensure that adjustments are made in a timely way and account balances are reviewed for completeness and accuracy. The day-to-day financial control processes will be implemented and followed by the consultant/consulting firm/part-time staff. The Organization will advertise for qualified consulting agencies/consultants/part-time staff and will select the best-qualified respondents to assist the Organization. Name of Responsible Person: Barbara Hurst

View Audit 26764

Finding 20762 (2022-004)

Significant Deficiency 2022

Dickinson County

MI

Procurement, Suspension & Debarment Significant Deficiency § 200.320

Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to f...

Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dickinson County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Name of the contact person responsible for corrective action: Brian Bousley, Controller/Administrator Planned completion date for corrective action plan: December 31, 2023 If the State of Michigan has questions regarding this plan, please call Brian Bousley at 906-774-2573.

View Audit 18316

Finding 20759 (2022-002)

Significant Deficiency 2022

Loras College

IA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incor...

Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incorrectly for three of five students selected for testing. Recommendation: The College should review its procedures to ensure that refunds are calculated correctly and timely and any returns are made within the required timeframe. Corrective Action: Management has reviewed internal processes and procedures to ensure that all refunds are calculated correctly and sent back or provided to the student as a post withdrawal disbursement when appropriate and within the required timeframe as stated in the federal student aid handbook. Procedures are clarified to include a student withdrawal date based on formal withdrawal by the student and despite the Loras policy to refund all charges back to the student if they fully withdraw in the first week of classes, a return of Title IV funds will be calculated to be certain the student receives any federal aid that has been earned. If a student withdraws before the 60% point of the semester, the last date of attendance as reported by faculty will be used to calculate the return of funds. All refund calculations will be completed using the Common Origination and Disbursement R2T4 calculator along with the Colleague R2T4 calculation and will then receive a final review by the Director of Student Accounts to ensure the correct type and amount of aid earned by the student and the correct type and amount of all federal funds is sent back in the timeframe outlined by the regulations. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President

View Audit 22866 Questioned Costs: $1

Finding 20739 (2022-006)

Significant Deficiency 2022

Town of Elkton, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day ...

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day of the month after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Subsequent reports were filed by the due date and this is expected to continue. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: Completed for all subsequent reports. If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20682 (2022-004)

Significant Deficiency 2022

Children's Home Society of South Dakota

SD

Cash Management Significant Deficiency § 200.303

Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summar...

Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: One instance was noted in which an independent review of a grant draw request was not completed prior to the draw request being submitted for reimbursement. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: Independent review of grant draws will be completed prior to submission for reimbursement and formally documented to support that the review occurred prior to submission. Anticipated Completion Date: June 30, 2023

View Audit 27591

Finding 20680 (2022-001)

Significant Deficiency 2022

Timber Hills Housing of Tishomingo County, Inc.

MS

HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Timber Hills Housing of Tishomingo County (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Pa...

CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Timber Hills Housing of Tishomingo County (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended September 30, 2022 Finding 2022-001: Replacement Reserve Deposits Recommendation: The Project should make the additional payment to meet the requirement and should implement a process to ensure implements a monthly process to ensure that all required payments have been made to the replacement reserve account in the correct to ensure compliance with their Regulatory Agreement. Actions Taken: Management concurs with the finding. Management will make an additional deposit to meet requirement and implement controls to ensure that all required deposits are made. If the U.S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362. Sincerely, Timber Hills Housing of Tishomingo County

View Audit 27375

Finding 20678 (2022-001)

Significant Deficiency 2022

Cabell Huntington Hospital, Inc. and Subsidiaries

WV

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

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar y...

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar year Q1 and Q2. There was no impact on the lost revenues calculation as neither quarter had lost revenues. Corrective Action Plan: Corrective Action Planned: Cabell Huntington Hospital, Inc. and Subsidiaries agrees with the finding and has worked extensively over the past several years to monitor the changing guidelines surrounding the various programs designed to respond to the COVID-19 pandemic. Management will continue to further this effort by reading all available guidance to ensure that the most recent guidelines are followed. Additionally, management has begun the process of reviewing policies and procedures to improve internal controls over the submission of PRF reports, including implementing controls sufficient to identify and correct errors prior to the completion of PRF reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: D. Monte Ward, Senior VP/CFO 1340 Hal Greer Blvd Huntington, WV 25701 Phone 304.526.2055 Monte.ward@mhnetwork.org Anticipated Completion Date: June 30, 2023

View Audit 26265

Finding 20667 (2022-001)

Significant Deficiency 2022

Salus University and Its Foundation

PA

Reporting Student Financial Aid Significant Deficiency

Auditor?s Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University reviews its policies and procedures on reporting enrollment information to the NS...

Auditor?s Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University reviews its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Corrective Action Plan: Two of the incidents identified by the audit were students who graduated in the middle of summer term, which was not identified in NSC as a required term. This classification has been corrected at NSC. Current Process ? Director of Financial Aid and two Assistant Registrar?s meet monthly to audit 10-20 records per meeting. Record of students who graduated off cycle, withdrew, went on leave of absence, or were dismissed were specifically reviewed. Effective January 2023, the Office of the Registrar will add students to the monthly sample who returned after a period of non-enrollment, students with more than one active program, and all graduates (on time and off cycle). The audits will take place in both NSC and NSLDS, ensuring that students marked as graduated and re-enrolled are not only reported correctly and on time in NSC, but that the data is the same in NSLDS. Secondly, the Office of the Registrar worked with Salus Technology Services to modify a report to assist with identifying discrepancies between campus level and program level enrollment. The program level date is now included on the internal audit report. Lastly, an Assistant Registrar will take on a more active role in auditing enrollment data prior to submission to NSC providing another set of eyes on the data. A training reference document was provided to the Assistant Registrar on 12/12/22. Name(s) of the contact person(s) responsible for corrective action: Shannon Boss, Registrar Jaime Schulang, Director of Student Financial Aid

View Audit 22881

Finding 20665 (2022-001)

Significant Deficiency 2022

Monmouth University

NJ

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titl...

Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titles and CFDA Numbers: Federal Direct Student Loan Program (ALN 84,268), Federal Pell Grant Program (ALN 84.063) Federal Grant Numbers: P063Pl90268 (07/0 l/2021-06/30/2022), P268K200268 (07/0l/2021-06/30/2022) Contact Person: Mary Byrne, A VP for Finance & Controller, (732) 571-3404 Corrective Action: During fiscal year 2022, a student was found to have been reported as withdrawn, when they, in fact, graduated. The University determined that when it was notified by the National Student Clearinghouse (the Clearinghouse) that the student's graduation status did not generate, the University made the correction to the Program-Level record status, but failed to update the Campus-Level record status. Therefore, when the first enrollment file for the Fall term was transmitted, the student was not included, and was incorrectly reported as withdrawn. As part of a corrective action, the University immediately corrected the Campus-Level Record status for the student to graduated and confirmed that the updated status was reported to the National Student Loan Data System (NSLDS). Effective immediately, the University's business practice will include using a two-person team to review the Clearinghouse error resolution to ensure that all corrections are made on both the Program-Level and the Campus-Level records to ensure that they are properly reflected in NSLDS. Anticipated Completion Date: January 2023

View Audit 21059

Finding 20660 (2022-003)

Significant Deficiency 2022

Sharon Joint #11 School District

WI

Significant Deficiency Internal Control / Segregation of Duties

Reference Number: 2022-003 Description: Federal #85.425 ? Education Stabilization Fund Corrective Action Plan: The District will ensure compliance with Federal Fund requirements by applying the requirements to contracts for which the District plans to use Federal Funds as well as contracts that mig...

Reference Number: 2022-003 Description: Federal #85.425 ? Education Stabilization Fund Corrective Action Plan: The District will ensure compliance with Federal Fund requirements by applying the requirements to contracts for which the District plans to use Federal Funds as well as contracts that might be used to claim Federal Funds. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional information regarding this finding please contact Sara Andrus, District Administrator, at 262-736-4477.

View Audit 20590

Finding 20658 (2022-002)

Significant Deficiency 2022

Southern Mono Healthcare District Dba Mammoth Hospital

CA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District?s lost revenue calculation claimed under the Provider Relief Fund program and the HHS reported submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: A policy was developed on October 14, 2022, outlining the controls to be followed for filing reports with Federal Agencies. This policy reflects the procedures needed for proper internal controls to provide assurance that the District is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. All reporting after the creation of the policy has followed the policy. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted. Anticipated Completion Date: Completed October 14, 2022 2

View Audit 20512

Finding 20645 (2022-003)

Significant Deficiency 2022

Rowan County, North Carolina

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be t...

Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be transferred to the Quality Assurance Supervisor and oversight will be provided by Deputy Director. Proposed Completion Date: Effective this date, 11-18-22

View Audit 28584

Finding 20629 (2022-005)

Significant Deficiency 2022

Municipality of Coamo

PR

Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The fiscal year 2021-2022 Single Audit Report for Municipality of Coamo will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Implementation Date: April 30, 2023 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20628 (2022-004)

Significant Deficiency 2022

Municipality of Coamo

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The new Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Implementation Date: April 30, 2023 Responsible Person: Mr. Hector R. Sanjurjo Rodriguez Federal Programs Director See Corrective Action Plan for chart/table

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