Corrective Action Plans

Finding 41895 (2022-002)

Material Weakness 2022

AR

Subrecipient Monitoring Reporting

Management concurs with the auditor?s findings and recommendations. Additional personnel have been added to the accounting department and a process for review of reconciliations is being implemented.

View Audit 39772

Finding 41893 (2022-002)

Significant Deficiency 2022

Municipality of Catano

PR

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accord...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O 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. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Maria Perez, Finance Director Phone: (787) 788-0404 Original Finding Number: 2022-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality has taken corrective measures for faithful compliance with the established reporting dates. Compliance oversight will be strengthened for this program or any other required funds. Implementation Date: Fiscal year 2022-2023 Responsible Person: Mrs. Maria Perez - Finance Department Director

View Audit 39093

Finding 41892 (2022-003)

Significant Deficiency 2022

Municipality of Catano

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O Corrective Action Plan For the Fiscal Year Ended June 30, 2022 ______________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accord...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATA?O 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. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Maria Perez, Finance Director Phone: (787) 788-0404 Original Finding Number: 2022-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality has taken corrective measures for faithful compliance with the established reporting dates. Training and supervision of compliance personnel for this program or any other required funds will be reinforced. Implementation Date: Fiscal year 2022-2023 Responsible Person: Mrs. Maria Perez - Finance Department Director

View Audit 39093

Finding 41857 (2022-001)

Significant Deficiency 2022

Centre County Airport Authority

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management

Finding 2022-001: Reporting ? Significant Deficiency/Non-Compliance Federal Program ? Airport Improvement Program Federal Agency ? U.S. Department of Transportation Pass-Through Entity ? Not Applicable Assistance Listing Number ? 20.106 Federal Award Year ? December 31, 2022 Criteria: The Uniform G...

Finding 2022-001: Reporting ? Significant Deficiency/Non-Compliance Federal Program ? Airport Improvement Program Federal Agency ? U.S. Department of Transportation Pass-Through Entity ? Not Applicable Assistance Listing Number ? 20.106 Federal Award Year ? December 31, 2022 Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, subrecipient monitoring and conflicts of interest. Condition: As part of our audit of the Authority's Airport Improvement Grant Program, it was noted that the Authority did not adopt written policies/procedures surrounding certain areas to comply with the requirements of the Uniform Guidance. Questioned Costs: Not applicable. Context: The Authority does not have in place a number of written policies/procedures surrounding their administration of federal awards. Cause: Authority management failed to adopt the required written policies/procedures. Effect: The Authority is not in compliance with the written policy/procedure requirements of the Uniform Guidance. Corrective Action Taken: Since the finding was identified during the audit, the Authority has initiated a plan to prepare and file the written policies/procedures required of the Uniform Guidance. Expected Completion Date: December 31, 2023 Designated member responsible for corrective action plan: James Meyer, Authority Director

View Audit 44569

Finding 41853 (2022-004)

Significant Deficiency 2022

Catholic Reflief Services - US Conference of Catholic Bishops

MD

Subrecipient Monitoring Period of Performance Reporting § 200.309 § 200.344 § 200.71

Suggested Action (s)- Create an SR (Service Request) with Oracle to prevent transactions coming from subledgers after the award expiration date. Update and share the award closeout checklist under the ERP platform emphasizing the critical activities and timelines to ensure successful and timely clos...

Suggested Action (s)- Create an SR (Service Request) with Oracle to prevent transactions coming from subledgers after the award expiration date. Update and share the award closeout checklist under the ERP platform emphasizing the critical activities and timelines to ensure successful and timely closure of awards. Develop additional reports in ERP system to support the analysis of expenses charged to the awards after their expiration dates for timely remedial actions. Responsible Official- Global Controller Senior Director Finance Systems & Operations Regional Finance Officers Country Program SMT. Completion Date- September 30th, 2023.

View Audit 44568

Finding 41850 (2022-001)

Significant Deficiency 2022

City of Babbitt, Minnesota

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segr...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Kathy Vraa, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 44567

Finding 41835 (2022-014)

Material Weakness 2022

Harris-Stowe State University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-014 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV ca...

Finding 2022-014 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations.

View Audit 40401

Finding 41822 (2022-008)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding 2022-008 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University will document lost revenue in comparison to the Board of Regents approved budget. The calculation will be prepared by...

Finding 2022-008 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University will document lost revenue in comparison to the Board of Regents approved budget. The calculation will be prepared by the Assistant Comptroller, reviewed by the Comptroller as the 2nd reviewer, and approved by the Chief Financial Officer, as the 3rd and final review for charges being allocated to the grant.

View Audit 40401

Finding 41821 (2022-010)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Cash Management Material Weakness

Finding 2022-010 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department respon...

Finding 2022-010 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department responsible for reporting, reporting deadlines, and governing agency. The Finance Compliance Officer will work with the respective departments to ensure accurate and timely completion of all reports.

View Audit 40401

Finding 41819 (2022-009)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Material Weakness Reporting

Finding 2022-009 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department respon...

Finding 2022-009 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department responsible for reporting, reporting deadlines, and governing agency. The Finance Compliance Officer will work with the respective departments to ensure accurate and timely completion of all reports.

View Audit 40401

Finding 41817 (2022-007)

Material Weakness 2022

Harris-Stowe State University

MO

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-007 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University's current process is to collect and retain procurement documents for no less than five years. The institution will wo...

Finding 2022-007 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University's current process is to collect and retain procurement documents for no less than five years. The institution will work to strengthen the current process in place relevant to securing adequate documentation. Supporting documentation was provided for data selection relating to the upgrades to the HVAC, ventilation, and the spacing of the academic facilities which were all completed in accordance with Covid guidelines. The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401

Finding 41808 (2022-006)

Material Weakness 2022

Harris-Stowe State University

MO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-006 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process across all three programs in which Educational Advisors provide broc...

Finding 2022-006 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process across all three programs in which Educational Advisors provide brochures which outline eligibility requirements as well as the services offered to student participants. Educational Advisors also track services provided to program participants through participant sign-in. At the conclusion of each grant year, the Executive Director will solicit the services of a third-party to conduct an external review to ensure the program's compliance.

View Audit 40401

Finding 41807 (2022-005)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding 2022-005 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process which consists of the Educational Advisors for each program (Educati...

Finding 2022-005 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process which consists of the Educational Advisors for each program (Educational Talent Search, Upward Bound, and Student Support Services) creates a file which includes documents to determine student participant eligibility for their respective programs. Once the student participants complete all required forms from the checklist, the Educational Advisors then determine the students eligibility for the program. Once eligibility has been established the file is escalated to the Director of the respective programs for a 2nd review for accuracy. At the conclusion of each grant year, the Executive Director will solicit the services of a third-party to conduct an external review to ensure the program's compliance.

View Audit 40401

Finding 41799 (2022-003)

Material Weakness 2022

Harris-Stowe State University

MO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are c...

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401 Questioned Costs: $1

Finding 41798 (2022-001)

Significant Deficiency 2022

Holy Family University

PA

Student Financial Aid Subrecipient Monitoring Eligibility

Holy Family University respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Baker Tilly US, LLP 1650 Market Street, Suite 4500 Philadelphia, Pennsylvania 19103 Audit period: June 30, 2022 The findings from...

Holy Family University respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Baker Tilly US, LLP 1650 Market Street, Suite 4500 Philadelphia, Pennsylvania 19103 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. Finding 2022-001: Special Tests and Provisions - Gramm-Leach Bliley Act (?GLBA?) 84.268 Federal Direct Loan Program; 84.063 Federal Pell Grant Program, 84.033 Federal Work Study Program, 84.007 Federal Supplemental Education Opportunity Grant; 84.038 Federal Perkins Loan Program Recommendation: The University should perform and document an annual risk assessment to determine the University's specific risks relevant to protecting consumer nonpublic personal information. At a minimum, the University should have at least one risk statement aligned or referenced to each of the three required areas noted in the GLBA law at 16 CFR 314.4 (b). Finally, the University should identify and document at least one safeguard (i.e., control) for each of the risks identified and document in the risk assessment. Each control should be aligned or referenced to the risk(s) to which the safeguard applies. Action Taken: The institution acknowledges and understands the requirements set forth by the Gramm-Leach-Bliley Act (GLBA) and is in the process of selecting a qualified individual for the partner role. Our team is actively developing a timeline to ensure full compliance with GLBA by June 9, 2023. In order to prioritize our efforts, we have identified areas of risk and implemented risk-based priorities to strengthen our network security, including firewalls, email access with Multi-Factor Authentication (MFA), applications, and policies/procedures. As part of our compliance efforts, our team will conduct a risk assessment to address three areas of concern, including 1. employee training and management 2. information systems (including network and software design 3. as well as information processing, storage, transmission, and disposal), and detecting, preventing and responding to attacks, intrusions, or other systems failures. We will document safeguards for identified risks by June 30, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Green, Associate Vice President Institutional Effectiveness, IT, and Innovation Anticipated Completion Date: June 9, 2023 If there are any questions regarding this corrective action plan please contact Eric Nelson, Vice President for Finance & Administration, at enelson@holyfamily.edu.

View Audit 38645

Finding 41771 (2022-008)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submi...

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submissions. After reporting fields have been populated in the UST Portal, the DSHA Director of Policy & Planning reviews, certifies, and submits reports to UST. DSHA is coordinating with this technical assistance provider to ensure that a record of reporting information is retained after reports are submitted. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: September 2022

View Audit 39256

Finding 41766 (2022-002)

Material Weakness 2022

City of Kokomo

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Going forward, city of Kokomo will include the sente...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Going forward, city of Kokomo will include the sentence below to all ARPA contract that are above $25,000.00 The Contractor certifies, warrants, and represents that it has no current, pending, or outstanding criminal, civil, or enforcement actions initiated by the City and that neither it nor its principal(s) is/are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into this Contract by any federal agency or by any department, agency, or political subdivision of the State of Indiana, or the City. The Contractor agrees that it will immediately notify the City and the Department of any such actions and during the term of such actions, the City or the Department may delay, withhold, or deny work under any supplement, amendment, change order, or other contractual device issued pursuant to this Contract. Anticipated Completion Date: July 31, 2023

View Audit 38488

Finding 41757 (2022-001)

Significant Deficiency 2022

Calvert County Public Schools

MD

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303

2022-001 Suspension and Debarment SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL, OTHER MATTERS Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), ALN 21.027 Child Nutrition Cluster (CNC), ALN 10.553, 10.555, 10.559 Auditor?s Recommendation: We recommend that the schools develop internal contro...

2022-001 Suspension and Debarment SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL, OTHER MATTERS Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), ALN 21.027 Child Nutrition Cluster (CNC), ALN 10.553, 10.555, 10.559 Auditor?s Recommendation: We recommend that the schools develop internal controls and procedures to ensure that documentation of vendor?s suspension and debarment status is maintained in accordance with the required retention policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: When issuing contracts in excess of $25,000 for goods or services, a school district employee will do one or both of the following: A. Add suspension and debarment language to the applicable vendor contract. B. (1) Check the federal government?s suspension and debarment website to determine if the vendor has been suspended or debarred, (2) take a screen shot that shows ?not found? or similar language to support that the vendor is not suspended or debarred, (3) save a copy of a screen shot to document completion of this check, and (4) retain the screen shots for the school district auditors. When using this option (instead of Option A above), staff will ensure that the date of the screen shot will be before or on the date on which the vendor contract is fully executed. Name(s) of the contact person(s) responsible for corrective action: Sheldon Taylor Planned completion date for corrective action plan: June 30, 2023 If the Maryland State Department of Education has any questions regarding this plan, please call Scott Johnson at 443-550-8200.

View Audit 38696

Finding 41733 (2022-007)

Significant Deficiency 2022

Urshan College

MO

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

2022-007 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. After year end, the College engaged CLA to assist with the GLBA pr...

2022-007 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. After year end, the College engaged CLA to assist with the GLBA process for the next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: College IT department is currently working with outside consultants to perform a risk assessment. Name(s) of the contact person(s) responsible for corrective action: Ashley Chancellor, CFO Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41720 (2022-001)

None 2022

Town of Yarmouth

ME

Cash Management Subrecipient Monitoring

Management response/corrective action plan: Maine school districts are required to pay the MEPERS Unfunded Actuarial Liability (UAL) contribution plus a health insurance fee for wages paid from federal funds to Teachers and Educational Technicians. In the rush to quickly hire and onboard dozens of ...

Management response/corrective action plan: Maine school districts are required to pay the MEPERS Unfunded Actuarial Liability (UAL) contribution plus a health insurance fee for wages paid from federal funds to Teachers and Educational Technicians. In the rush to quickly hire and onboard dozens of new employees who were hired in response to the pandemic, many newly hired teachers and educational technicians were not correctly coded as federally funded employees in the payroll system. The result was the requisite employer UAL contributions and health insurance fees were not paid until the error was discovered later. Procedures have been revised and the Director of Business Services now assigns payroll codes for all new hires to prevent a recurrence.

View Audit 38406

Finding 41705 (2022-003)

Significant Deficiency 2022

Forsyth County, North Carolina

NC

Subrecipient Monitoring Eligibility Significant Deficiency

Finding 2022-003, Significant Deficiency - Eligibility Corrective Action Plan: Goal: To ensure necessary Medicaid corrections are made by caseworkers in a timely manner and verified as completed by Medicaid management and/or Quality Assurance staff. Plan: The County will include a due date to the au...

Finding 2022-003, Significant Deficiency - Eligibility Corrective Action Plan: Goal: To ensure necessary Medicaid corrections are made by caseworkers in a timely manner and verified as completed by Medicaid management and/or Quality Assurance staff. Plan: The County will include a due date to the auditing tool so that correction tasks request can be tracked and monitored for completion and accurateness. Eligibility errors will be given five business days to be completed by workers and Internal Controls will be completed in 10 business days as they may require streamlining or revamping of internal processes. Performance Improvement Strategies: 1. Training will be given to supervisors, lead workers, and QA staff on proper usage and monitoring of due date requirements added to the audit tool. 2. Copies of reports will be stored in the shared Teams Channel for Medicaid Services. Responsible Parties: Marissa D. Adams, Medicaid Services Division Director Timeframes: Training for the usage of an audit tool is to be held no later than June 30, 2023, and usage of to begin immediately after is completed.

View Audit 38704

Finding 41688 (2022-002)

Significant Deficiency 2022

Biomedical Research Institute of New Mexico

NM

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

2022-002?Procurement Corrective Action: Current Management is not able to confirm nor deny that appropriate documentation was not collected prior to payment, but highly doubts that it was not collected based on the reliability of the previous Grants Manager. Management notes that the vendor was spec...

2022-002?Procurement Corrective Action: Current Management is not able to confirm nor deny that appropriate documentation was not collected prior to payment, but highly doubts that it was not collected based on the reliability of the previous Grants Manager. Management notes that the vendor was specifically mentioned in the Grant submission. Management will ensure that purchasing SOP are implemented and selection of vendors is adequately documented. Management has secured project management software that will retain project documentation. This should ensure appropriate documentation is collected and available to all Management for the life of the project, until date of destruction. Person Responsible: Jennifer Hogan, Executive Director Completion Date: September 30, 2023

View Audit 38543

Finding 41668 (2022-002)

Material Weakness 2022

High School for Recording Arts

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.320

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the stand...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the standards of 2 CFR section 200.317 through 200.320 to use for procurement of the acquisition of property or services required under federal awards or sub-awards. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.

View Audit 40106

Finding 41656 (2022-002)

Material Weakness 2022

Fayette County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring

Going forward the County will do additional training with office staff to assure that an entity is not suspended or debarred. We will also create a checklist to include checking for SAM exclusions.

View Audit 39435

Finding 41654 (2022-001)

Material Weakness 2022

Whatley Health Services, Inc.

AL

Subrecipient Monitoring Program Income

2022-001 Program Income The Corporation is increasing its efforts to ensure that its policies and procedures surrounding documentation of patient income, identification, and registration is followed, and specifically that this documentation is archived correctly within every patient file. The Corpor...

2022-001 Program Income The Corporation is increasing its efforts to ensure that its policies and procedures surrounding documentation of patient income, identification, and registration is followed, and specifically that this documentation is archived correctly within every patient file. The Corporation has conducted several staff trainings and has revised its review procedures for checking compliance to improve monitoring of the process by the Corporation. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tuscaloosa, AL 35403 (205) 614-6070 rsherman@whatleyhealth.org

View Audit 38162

Corrective Action Plans

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