Corrective Action Plans

Finding 44660 (2022-001)

Significant Deficiency 2022

OK

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties § 200.430

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2022-001 Research and Development Cluster, Various Assistance Listing Numbers, Various Agenci...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2022-001 Research and Development Cluster, Various Assistance Listing Numbers, Various Agencies, Award Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions ? Key Personnel ? 2 CFR ? 200.430(i) Finding Summary: The University?s time and effort review process includes review of monthly labor certification reports. These reports were not consistently reviewed in a timely manner during FY 2022. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2022. Officials Responsible for Ensuring Corrective Action: Tamara Franklin, Assistant Vice President of Research Financial Services. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management concurs with the finding and proper controls are being implemented during FY2023. Management will implement a labor certification monitoring and escalation process. A reminder will be distributed to all principal investigators reminding them of the University?s policy and their responsibilities in the review and confirmation of their personnel expenditures.

View Audit 48006

Finding 44659 (2022-001)

Material Weakness 2022

White Cloud Sherman Utilities Authority

MI

Reporting Subrecipient Monitoring Material Weakness

Finding: 2017-001 - Material Audit Adjustments, Financial Statement Preparation, and Preparation of the Schedule of Expenditures of Federal Awards (Repeat Finding) Auditor Description of Condition and Effect: We prepared, and management approved of, significant adjustments to the Authority?s genera...

Finding: 2017-001 - Material Audit Adjustments, Financial Statement Preparation, and Preparation of the Schedule of Expenditures of Federal Awards (Repeat Finding) Auditor Description of Condition and Effect: We prepared, and management approved of, significant adjustments to the Authority?s general ledger. Material adjustments were discovered during the audit process and because of this condition, the Authority is not in compliance with the required written procedures under the Uniform Guidance. As is the case with many small and medium-sized governmental units, the Authority has historically relied on its independent external auditor to assist with the preparation of the financial statements, the related notes, the management?s discussion and analysis, and, when applicable, the schedule of expenditures of federal awards, as part of its external financial reporting process. Accordingly, the Authority?s ability to prepare financial statements in accordance with GAAP, as well as the Uniform Guidance, is based, in part, on its reliance on its external auditor, who cannot, by definition, be considered part of the Authority?s internal controls. Having the auditor draft the annual financial statements is allowable under current auditing standards and ethical guidelines and may be the most efficient and effective method for preparation of the Authority?s financial statements. However, when an entity (on its own) lacks the ability to produce financial statements that conform to GAAP, or when material audit adjustments are identified by the auditor, auditing standards require that such conditions be communicated in writing as material weaknesses. Auditor Recommendation: The Authority should continue to monitor the relative costs and benefits of securing the internal or other external resources necessary to develop material adjustments and prepare a draft of the Authority?s annual financial statements versus contracting with its auditor for these services. Corrective Action: We concur with the finding and management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation. Responsible Person: Becky Freeman ? Office Manager Anticipated Completion Date: June 30, 2023

View Audit 45729

Finding 44657 (2022-001)

Significant Deficiency 2022

Union of Pan Asian Communities

CA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.329

December 9, 2022 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 1300 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in Union of Pan Asian Communities (UPAC) audit for the year ended June 30, 2022: 1) Finding 2022-0...

December 9, 2022 Aldrich CPAs + Advisors LLP 7676 Hazard Center Drive, Suite 1300 San Diego, CA 92108 RE: Corrective Action Plan Dear Aldrich, The following are responses to the finding identified in Union of Pan Asian Communities (UPAC) audit for the year ended June 30, 2022: 1) Finding 2022-001 a. Program Information: 93.778 Medicaid Cluster ? Medical Assistance Program, Pass-Through Awards #560005 and #555861 b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report. c. Condition: During our audit, we identified two quarterly status reports that were submitted to the Contracting Officer?s Representative (COR) after the stated due date. Response: UPAC has put in place to email those staff who are responsible for submitting the performances reports to the Contracting Officer?s Representative a few days before the stated due date. Contact persons responsible for corrective action: 1) Annette Phan, Chief Financial Officer 2) Manuel Mercado, Staff Accountant Completion date: Additional internal control procedure noted above will be effective immediately. Sincerely, Margaret Iwanaga Penrose Chief Executive Officer Union of Pan Asian Communities

View Audit 44776

Finding 44653 (2022-001)

Significant Deficiency 2022

District School Board of Pasco County

FL

Subrecipient Monitoring Reporting

Our procedures, detailed in a guiding document as a workflow and shared with all appropriate school-based users, describes the process a data entry operator, registrar, school administrator, school counselor and related personnel must follow to properly document all withdrawals including those that ...

Our procedures, detailed in a guiding document as a workflow and shared with all appropriate school-based users, describes the process a data entry operator, registrar, school administrator, school counselor and related personnel must follow to properly document all withdrawals including those that result in a student moving to another Florida public school, an out of state public school or an out of country public school. As a result of the preliminary and tentative audit finding the procedures outlined in the guiding document were updated based on the auditor?s recommendations and defined further on December 2, 2022, and then again on January 6, 2023. The updated procedures require the user to secure documentation through confirmation of enrollment at the student?s subsequent school to validate the code used when entering the withdrawal. Further, users are asked to document in the Student Information System the new school or program of enrollment in the ?Moved To? column of the official enrollment record as requested in US Code Title 20 Section 7801(25). Adherence to this process will be observed through monthly cohort monitoring as schools report to the district office the codes used for students removed from the cohort and the evidence they have to substantiate the exclusion during the end of year cohort reports. To ensure these instructions are carried out as designed the following impacted user groups will be trained by their supervisors during the Spring semester of 2023: ? School Administrators ? School Data Entry Operators ? School Registrars ? School Counselors

View Audit 39646

Finding 44651 (2022-001)

None 2022

Mid-America Arts Alliance

MO

Subrecipient Monitoring Reporting

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance, and Christine Bial, Director of Arts and Humanities Grant Programs Anticipated Completion Date: October 12, 2022 Corrective Action Plan: M-AAA submitted the FFATA report for the subaward and will implement proce...

Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance, and Christine Bial, Director of Arts and Humanities Grant Programs Anticipated Completion Date: October 12, 2022 Corrective Action Plan: M-AAA submitted the FFATA report for the subaward and will implement procedures to update and maintain FSRS award reporting timely.

View Audit 39274

Finding 44599 (2022-007)

Significant Deficiency 2022

Florida Rural Legal Services, Inc.

AL

Subrecipient Monitoring Significant Deficiency Special Tests & Provisions

Finding 2022-007 ? Special Test & Provisions- Private Attorney Involvement PAI (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS requested and received a waiver from LSC with respect to its 2022 spending on PAI. As part of its request, FRLS shared that as part of the corrective act...

Finding 2022-007 ? Special Test & Provisions- Private Attorney Involvement PAI (Significant Deficiency and Non-compliance) CORRECTIVE ACTION: FRLS requested and received a waiver from LSC with respect to its 2022 spending on PAI. As part of its request, FRLS shared that as part of the corrective action plan, improved PAI services by changing pro bono coordinators from paralegals to attorneys to better work with private attorneys and respective bar associations throughout our service areas. FRLS has also reestablished connections with our respective service partners throughout the pandemic, rebuilding and providing excellent services through our pro bono partners. PAI remains one of our top priorities in expanding our program services. Our program improvements, including pro bono assistance via virtual and courthouse clinics have resulted in more PAI services to our client communities. We have increased attendance at our annual bench and bar events to raise PAI awareness in our service communities and are also planning to introduce other annual bench and bar event in other regional offices in the future, including our first bench bar event in our Lakeland Service area.

View Audit 46024

Finding 44592 (2022-001)

Significant Deficiency 2022

Adna School District No. 226

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 985...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 98522 (360)748-0362 Corrective action the auditee plans to take in response to the finding: The District concurs and will review the current and future year?s indirect cost rates for ESSER re-imbursements. Anticipated date to complete the corrective action: Completed

View Audit 45725 Questioned Costs: $1

Finding 44590 (2022-002)

Significant Deficiency 2022

New River Valley Agency on Aging

VA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, ...

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, the impacts, and the planned remedy. Audit Name: New River Valley Agency on Aging - September 30, 2022 Audit Finding No. & SS Concurrence Short Title Summary Anticipated Completion Date Responsible Person(s) and Due Date * Status Status Date Concurs: Planned Action & Status Does Not Concur: Mitigating Controls & Risk Acceptance 2022-001 Updating and offsetting future Vehicle Sales Correction implemented immediately Completed and ongoing Senior Services Program Director C 9/30/2022 Concur 2022-002 UAI Forms Properly Completed Correction implemented immediately Completed and ongoing Aging and Disability Services Supervisor C 9/30/2022 Concur * Status Legend: NS = Not Started; U = Underway; C = Completed

View Audit 44107

Finding 44589 (2022-001)

Significant Deficiency 2022

New River Valley Agency on Aging

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, ...

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, the impacts, and the planned remedy. Audit Name: New River Valley Agency on Aging - September 30, 2022 Audit Finding No. & SS Concurrence Short Title Summary Anticipated Completion Date Responsible Person(s) and Due Date * Status Status Date Concurs: Planned Action & Status Does Not Concur: Mitigating Controls & Risk Acceptance 2022-001 Updating and offsetting future Vehicle Sales Correction implemented immediately Completed and ongoing Senior Services Program Director C 9/30/2022 Concur 2022-002 UAI Forms Properly Completed Correction implemented immediately Completed and ongoing Aging and Disability Services Supervisor C 9/30/2022 Concur * Status Legend: NS = Not Started; U = Underway; C = Completed

View Audit 44107

Finding 44588 (2022-002)

Material Weakness 2022

Lagrange County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303 § 200.318

FINDING 2022-002 Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA The County will establish a internal control system of checking Excluded Parties List System, collectin...

FINDING 2022-002 Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA The County will establish a internal control system of checking Excluded Parties List System, collecting a certification from that person or adding a clause or condition to the covered transaction with that person for all vendors equal to or in excess of $25,000 for SLFRF award funds to ensure such contractors and subrecipients are not suspended, debarred or otherwise excluded. Copies of supporting documents to be retained. Anticipated Completion Date: Implementation will begin immediately.

View Audit 44103

Finding 44582 (2022-003)

None 2022

South Shore Child Guidance Association, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Audit Finding Reference Number: 2022-003 Recommendation - South Shore should develop a documented procurement policy in accordance with the uniform guidance. Corrective Action Plan - We will develop a policy as part of our overall Policy & Procedure Manual that matches all uniform guidance regulati...

Audit Finding Reference Number: 2022-003 Recommendation - South Shore should develop a documented procurement policy in accordance with the uniform guidance. Corrective Action Plan - We will develop a policy as part of our overall Policy & Procedure Manual that matches all uniform guidance regulations related to procurement.

View Audit 38529

Finding 44578 (2022-001)

Material Weakness 2022

Brooklyn Plaza Medical Center, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: D...

CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (CFDA 93.224/93.527) Finding 2022-01 - Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken This finding was also reported in the calendar year 2021 audit. As part of our corrective action plan, we instituted monthly audits to capture any issues early. Unfortunately, the same finding was noted by the auditors in this 2022 audit. There were several factors that impeded us from resolving the sliding fee scale finding. We continue to have high staff turnover in the front desk position. In addition, the population generated from the system to select our sample on a monthly basis included both self-pay and insured patients, even though self-pay was the only criteria selected. It made a proper audit -inefficient. We are committed to putting in place a process that will prevent the reoccurrence of this finding. We have hired a consulting firm, "Health Efficient", to do a comprehensive review of our EMR systems to ensure that the system setup is correct and proper reports are being generated. In addition, we have retained them to train all front desk staff, including the director and supervisor. The consulting firm will also conduct bi- weekly audits for six months to ensure the issue is resolved. If the Health Resources and Services Administration has questions regarding this plan, please call Daniel Desire, Chief Financial Officer at 718-596-9800, ext. 226. Sincerely yours, Daniel Desire

View Audit 48905

Finding 44577 (2022-002)

Material Weakness 2022

Christian Brothers Major Superiors and Subsidiary

DC

Subrecipient Monitoring

Finding Number: 2022-002 Condition: The Organization did not file the FFATA report for the subaward issued during the year. Planned Corrective Action: Management is working to ensure all parties responsible for FFATA reporting are informed of the requirements. Further, FFATA reporting will be includ...

Finding Number: 2022-002 Condition: The Organization did not file the FFATA report for the subaward issued during the year. Planned Corrective Action: Management is working to ensure all parties responsible for FFATA reporting are informed of the requirements. Further, FFATA reporting will be included in the internal subrecipient monitoring tracker and checklist. Further, management has worked with project management staff to file the subaward information in compliance with FFATA reporting requirements. Contact person responsible for corrective action: James G. Lindsay, Director of Administration Anticipated Completion Date: September 30, 2023

View Audit 48904

Finding 44575 (2022-001)

Material Weakness 2022

Whitman County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Whitman County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Whitman County January 1, 2022 through December 31, 2022 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The County lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of the County contact person: Jessica Jensema, Chief Finance Administrator 400 N. Main St. Colfax, WA 99111 (509) 397-5278 Corrective action the auditee plans to take in response to the finding: This is the second year in a row the County has received this finding. The 2021 finding was not brought to the attention of the County until early fall 2022 thus, a correction could not be made to the 2022 work that had already happened thus the finding had to be reissued for the 2022 financial year as well. The Counties response is the same as it was for the 2021 financial year: The County understands the importance of following 2 CFR 200, Uniform Guidance. In this situation, a County employee who was unfamiliar with the administration of Federal grants was responsible for the accounting of the SLRF (ARPA) fund (due to an extreme shortage of staff at the time). While this employee verified that all entities receiving the funds were in good standing with Washington State and were, indeed, valid businesses; verification from the federal websites for suspension and debarment was mistakenly missed. After the County was made aware of this issue, it did utilize the federal websites and fortunately, all businesses were clear of suspension and debarment, so they were eligible for federal funding. Going forward, the Finance staff will train employees who are new to administering a federal grant, ensuring that all requirements are met. Additionally, the County has now discussed this matter with all of the department accounting liaisons and the process for correct debarment verification is now included in the County?s Grant Policies and Procedures. Anticipated date to complete the corrective action: 9/30/2023

View Audit 47433

Finding 44553 (2022-001)

Material Weakness 2022

Bellevue Community School District

IA

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective actions plan at 2022-001.

View Audit 49209

Finding 44545 (2022-003)

None 2022

Town of Wayland

MA

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

RE: Finding 2022-003, Document Policies and Procedures over Federal Grants. To whom is may concern, The Town of Wayland Town Managers Office has prepared the documentation for procedures over Federal Grants. The Town of Wayland is now in compliance with this requirement. Sincerely, Brian Keveny Fina...

RE: Finding 2022-003, Document Policies and Procedures over Federal Grants. To whom is may concern, The Town of Wayland Town Managers Office has prepared the documentation for procedures over Federal Grants. The Town of Wayland is now in compliance with this requirement. Sincerely, Brian Keveny Finance Director Town of Wayland, Ma.

View Audit 46584

Finding 44544 (2022-002)

Material Weakness 2022

Town of Wayland

MA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

RE: Finding 2022-002, Maintain Employees' Time and Effort Records To whom it may concern: Time and Effort Records have been maintained as of the start of the 2022-2023 fiscal year. The District is now in compliance and will be going forward. Tom Lafleur Director of Finance and Operations

View Audit 46584 Questioned Costs: $1

Finding 44543 (2022-001)

Significant Deficiency 2022

Holmes County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The District Federal Programs Coordinator will: 1. Attend professional development activities provided by our Federal Programs Consultant, Dr. Cheryl Sattler with Ethica, LLC. ...

The District Federal Programs Coordinator will: 1. Attend professional development activities provided by our Federal Programs Consultant, Dr. Cheryl Sattler with Ethica, LLC. These activities include monthly technical calls, annual Title 1 Bootcamp, and Spring Coordinator's Workshop. 2. Seek help and advice from Dr. Sattler as needed. 3. Attend FASFEPA Conferences, twice per year, to learn about updates and changes to federal laws regarding Title 1 funds. 4. Review the budget entered into the district's accounting system to ensure there are no discrepancies.

View Audit 46578 Questioned Costs: $1

Finding 44542 (2022-003)

Significant Deficiency 2022

Norwood School District No. 63

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 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 liquid...

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 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: July 31, 2022 Name of Contact Person: Jake Flowers, 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 45033

Finding 44514 (2022-005)

Significant Deficiency 2022

Housing Authority of the County of Jackson

IL

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, ...

2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, 2023. Person Responsible for Corrective Action: Bedrock Housing Consultants.

View Audit 38705

Finding 44501 (2022-003)

None 2022

Primecare Community Health, INC

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manage...

PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manager of Enrollment & Access will conduct audits on a monthly basis and a monthly summary report will be submitted to the PrimeCare Controller or CFO for review. Additionally, PrimeCare?s Director, Revenue Cycle and Manager, Enrollment & Access will review and update the naming convention of sliding fee scale discounts within Athena to aid in selecting the appropriate patient discount.

View Audit 52797

Finding 44499 (2022-001)

Significant Deficiency 2022

Los Angeles Homeless Services Authority

CA

Subrecipient Monitoring § 200.332 § 200.521

2022-001 Coronavirus Relief Fund ? Assistance Listing No. 21.019 Recommendation: We recommend LAHSA implements controls to ensure that the subrecipient monitoring plan is revisited at the time contracts are entered into in order to ensure proper coverage. Explanation of disagreement with audit fin...

2022-001 Coronavirus Relief Fund ? Assistance Listing No. 21.019 Recommendation: We recommend LAHSA implements controls to ensure that the subrecipient monitoring plan is revisited at the time contracts are entered into in order to ensure proper coverage. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: LAHSA acknowledges that there is an opportunity to enhance its current subrecipient monitoring procedures. LAHSA conducts risk-based monitoring reviews of our subrecipients. Our FY 21- 22 Annual Monitoring Plan describes how LAHSA oversees the monitoring selection of our subrecipients, depending on the complexity of their activity, subrecipients? monitoring could be more frequent. It should be noted that LAHSA?s monitoring plan is inclusive of multiple LAHSA funding streams and programs. Additionally, the annual monitoring plan endeavors to alleviate any duplication of efforts. Subrecipients are selected for review based on Monitoring Priorities established each Fiscal Year. Moreover, since the onset of COVID-19, Monitoring and Compliance (M&C) now Grants Management and Compliance (GMC) shifted our monitoring efforts to help stand up Project Room Key, our compliance responsibilities were bifurcated between our grants management side of the house, whose core focus/activities were remote, and the compliance side of the house which implements more intensive monitoring which include onsite visits. During FY 21-22, monitoring was reduced to cover high risk and urgent priorities. All agencies selected for monitoring will have analysis conducted to review agencies risk assessment results, spending trends, and performance data on an on-going basis throughout the FY. This analysis will help identify if the risk assessment was accurate and if the activities of the agency need additional review. Moving forward, LAHSA acknowledges the opportunity to enhance monitoring and will conduct 100% monitoring of subrecipients that receive federal funds. We will bring the monitoring plan to a future Audit and Risk committee meeting. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Samson, Deputy Chief Financial & Administrative Officer, jsamson@lahsa.org; Amy Williams, Director ? Grants Management & Compliance, awilliams@lahsa.org Planned completion date for corrective action plan: To be implemented effective in FY 22-23.

View Audit 53407

Finding 44475 (2022-001)

Significant Deficiency 2022

Lewis-Clark State College

ID

Student Financial Aid Subrecipient Monitoring

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant ? Assistance Listing No. 84.007 Federal Work Study Program ? Assistance Listing No. 84.033 Federal Perkins Loan Program? Assistance Listing No. 84.038 Federal Pell Grant Program ? Assistance Listing No. 84.063 Fede...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant ? Assistance Listing No. 84.007 Federal Work Study Program ? Assistance Listing No. 84.033 Federal Perkins Loan Program? Assistance Listing No. 84.038 Federal Pell Grant Program ? Assistance Listing No. 84.063 Federal Direct Student Loans ? Assistance Listing No. 84.268 Teacher Education Assistance. for College and Higher Education Grants? Assistance Listing No. 84.379 Nursing Student Loans ? Assistance Listing No. 93.364 Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of a formal initiative, college IT at LCSC led a college-wide evaluation with the goal of constructing a formal Risk Register. As risks are identified and formally assessed, mitigation strategies are being developed to ensure each identified risk has been properly mitigated. Name(s) of the contact person(s) responsible for corrective action: Marty Gang Planned completion date for corrective action plan: May 19, 2023

View Audit 51806

Finding 44468 (2022-008)

Significant Deficiency 2022

The Fredric Rieders Family Foundation

PA

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

Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, Wi...

Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, WizeHive, a project management application, has been implemented to track grant and contract spending and invoicing. Accounting and Operations. Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC

View Audit 51950

Finding 44466 (2022-006)

Material Weakness 2022

The Fredric Rieders Family Foundation

PA

Subrecipient Monitoring Material Weakness

Finding 2022-006 Federal Listing Number 16.560 - Subrecipient Monitoring Corrective Action Plan Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The inter...

Finding 2022-006 Federal Listing Number 16.560 - Subrecipient Monitoring Corrective Action Plan Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC

View Audit 51950

Corrective Action Plans

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