Corrective Action Plans

Finding 40130 (2022-009)

Material Weakness 2022

NC

Subrecipient Monitoring

Incomplete Monitoring Department Name: Public Instruction Contact Name / Telephone Number of Person Responsible for CAP: Shirley McFadden - (984) 236-2258 During fiscal year 2023 management updated fiscal monitoring policies and procedures to incorporate the need for review and revision of the monit...

Incomplete Monitoring Department Name: Public Instruction Contact Name / Telephone Number of Person Responsible for CAP: Shirley McFadden - (984) 236-2258 During fiscal year 2023 management updated fiscal monitoring policies and procedures to incorporate the need for review and revision of the monitoring plan in response to changes in operations during the year. Department management will consider additional resources, scope changes, and adjusting the number and type of monitoring events as part of the contingency planning to ensure monitoring is completed when employee turnover occurs. Monitoring and Compliance continues to strive to provide high quality fiscal monitoring of PSUs. Anticipated Completion Date: June 30, 2023.

View Audit 53638

Finding 40129 (2022-008)

Material Weakness 2022

State of North Carolina

NC

Subrecipient Monitoring Reporting

Errors in FFATA Reporting Department Name: Public Instruction Contact Name / Telephone Number of Person Responsible for CAP: LaTricia Townsend - (984) 236-2787 The Office of Federal Programs will continue to interface with the federal agency regarding the technical difficulties of the system. A data...

Errors in FFATA Reporting Department Name: Public Instruction Contact Name / Telephone Number of Person Responsible for CAP: LaTricia Townsend - (984) 236-2787 The Office of Federal Programs will continue to interface with the federal agency regarding the technical difficulties of the system. A data entry plan will be developed and implemented to input required data as quickly as possible with system constraints. Staff will enter and track subaward information in accordance with the plan. Anticipated Completion Date: September 30, 2023.

View Audit 53638

Finding 40128 (2022-004)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Subrecipient Monitoring

Errors in Program Spending Department Name: Public Safety Contact Name / Telephone Number of Person Responsible for CAP: Amanda Stapleton - (919) 418-0554 The North Carolina Office of Recovery and Resiliency?s (NCORR) Compliance and Business Systems Department are actively working to reconcile the p...

Errors in Program Spending Department Name: Public Safety Contact Name / Telephone Number of Person Responsible for CAP: Amanda Stapleton - (919) 418-0554 The North Carolina Office of Recovery and Resiliency?s (NCORR) Compliance and Business Systems Department are actively working to reconcile the population of awards impacted by the errors identified. NCORR had already begun recapture efforts on many of the awards identified during this audit however, any remaining awards identified by NCORR will immediately enter the recapture process. In the event any recaptured amounts enter default, NCORR reserves the right to engage our federal partners and, additional resources, such as collections to recover the funds. Anticipated Completion Date: December 31, 2023.

View Audit 53638 Questioned Costs: $1

Finding 40127 (2022-003)

Material Weakness 2022

State of North Carolina

NC

Subrecipient Monitoring

Inadequate Monitoring of Coronavirus Relief Funds Department Name: Office of the Governor ? Office of State Budget and Management Contact Name / Telephone Number of Person Responsible for CAP: Stephanie McGarrah - (984) 236-0712 The Coronavirus Relief Funds (CRF) closed on December 31, 2022. Therefo...

Inadequate Monitoring of Coronavirus Relief Funds Department Name: Office of the Governor ? Office of State Budget and Management Contact Name / Telephone Number of Person Responsible for CAP: Stephanie McGarrah - (984) 236-0712 The Coronavirus Relief Funds (CRF) closed on December 31, 2022. Therefore, no corrective action will be taken to improve monitoring efforts surrounding the CRF funds. Anticipated Completion Date: Not applicable since the funds closed out December 31, 2022.

View Audit 53638

Finding 40121 (2022-002)

Material Weakness 2022

Spencer-Owen Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812) 829-2233 Views of Responsible Official: We concur with the Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to en...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Annette Brown, Treasurer Contact Phone Number: (812) 829-2233 Views of Responsible Official: We concur with the Audit Finding Description of Corrective Action Plan: The School Corporation will implement procedures and processes to ensure that the reporting compliance requirement is met for the Education Stabilization Fund. All reporting information will be gathered either by the Treasurer, Payroll Clerk or Accounts Payable depending on the information being requested. The information will then be reviewed for accuracy by the Grant Administrator or Superintendent before being submitted. All documentation will be signed and dated by the appropriate individuals and be filed with the appropriate ESF. Anticipated Completion Date: Will begin this process moving forward with future reporting after February 2023.

View Audit 53434

Finding 40115 (2022-004)

Material Weakness 2022

Warren County Fiscal Court

KY

Subrecipient Monitoring § 200.332 § 200.501

Prepared by: Greg Burrell Date Prepared: 12/21/2022 Person Respomible for Corrective Action Plan: Warren County Fiscal Court Anticipated Completion Date: 3/31/2023 Official's Response: The Treasurer and County Judge have been in communication with Live the Dream Development about proper sub reci...

Prepared by: Greg Burrell Date Prepared: 12/21/2022 Person Respomible for Corrective Action Plan: Warren County Fiscal Court Anticipated Completion Date: 3/31/2023 Official's Response: The Treasurer and County Judge have been in communication with Live the Dream Development about proper sub recipient reporting and they are providing quarterly reports. The project had not started and there was some confusion on whether they had to report that they hadn't started. They had communicated this verbally to the county but a written report was not received by June 30, 2022.

View Audit 51178

Finding 40106 (2022-001)

Material Weakness 2022

Bainbridge Island School District No. 303

WA

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

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name,...

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Kelly Pearson 8489 Madison Avenue N. Bainbridge Island, WA 98110 (206) 780-1061 Corrective action the auditee plans to take in response to the finding: All federal grants will be reviewed by the Grant Manager at the start of the grant to determine if Time and Effort reporting is required. The Grant Manager will coordinate with Human Resources and the manager of the federal grant to ensure proper forms and instructions are provided. The Grant Manager will monitor Time and Effort form submission throughout the grant period. Anticipated date to complete the corrective action: Immediately

View Audit 49875

Finding 40097 (2022-001)

Significant Deficiency 2022

Advanced Functional Fabrics of America, Inc.

MA

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

3/28/2023 Board of Directors of Advanced Functional Fabrics of America, Inc.: Advanced Functional Fabrics of America, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 160 Federal St. 16th ...

3/28/2023 Board of Directors of Advanced Functional Fabrics of America, Inc.: Advanced Functional Fabrics of America, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 160 Federal St. 16th floor Boston, MA 02110 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 20X2-001 Recommendation: AFFOA should develop and implement policies and controls for monitoring year end transactions as well as funding from the Federal and state governments to identify, document and track accurate expenditures for each year. Action Taken: We concur with the recommendation, particularly as it pertains to credit card transactions. During the current fiscal year, we have increased training and provide weekly reminders to all AFFOA employees that expense reports, including those related to credit card purchases, are to be submitted to Accounting in a timely manner (within 30 days of travel). In addition, we are reconciling the ?Clearing? account monthly. This account bridges the credit card payments and the employees? expense reports. With a monthly reconciliation of this account, we are better able to follow up with employees with overdue expense reports, and we will have a precise basis for any necessary accruals related to credit card purchases at year-end. If the Board has questions regarding this plan, please call Don Nadreau, CFO, at 603-702-3639. Sincerely yours, Don Nadreau, Chief Financial Officer

View Audit 45742

Finding 40028 (2022-002)

Significant Deficiency 2022

Bradley University

IN

Subrecipient Monitoring Reporting Significant Deficiency

2022-002 Higher Education Emergency Relief Fund ? Assistance Listing Number: 84.425E and 84.425F Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting requirements to ensure accurate and timely reporting. Explanation of disagreement with audi...

2022-002 Higher Education Emergency Relief Fund ? Assistance Listing Number: 84.425E and 84.425F Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting requirements to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Staff time constraints caused the finding. Reporting responsibilities have been reassigned to available staff. The University has subsequently complied with the guidelines and submitted all reporting requirements. Procedures are in place to meet all future reporting deadlines. Name of the contact person responsible for corrective action: Dennis Koch, Assistant Vice President of Financial Services Planned completion date for corrective action plan: Completed

View Audit 44191

Finding 39991 (2022-002)

None 2022

Georgia Alliance of Boys & Girls Clubs, Inc.

GA

Questioned Costs Subrecipient Monitoring Reporting § 200.516

FINDING 2022-002 Individuals Responsible for Corrective Action Plan: Kristine Steinmann, Director, Georgia Alliance of Boys & Girls Clubs Corrective Action: Management will continue to closely monitor the situation and implement more stringent internal controls and administrative oversight with resp...

FINDING 2022-002 Individuals Responsible for Corrective Action Plan: Kristine Steinmann, Director, Georgia Alliance of Boys & Girls Clubs Corrective Action: Management will continue to closely monitor the situation and implement more stringent internal controls and administrative oversight with respect to subrecipient monitoring. Anticipated Completion Date: December 1, 2023

View Audit 45800 Questioned Costs: $1

Finding 39990 (2022-003)

None 2022

Georgia Alliance of Boys & Girls Clubs, Inc.

GA

Questioned Costs Subrecipient Monitoring § 200.332

FINDING 2022-003 Individuals Responsible for Corrective Action Plan: Kristine Steinmann, Director, Georgia Alliance of Boys & Girls Clubs Corrective Action: Management will update subrecipient monitoring procedures to ensure compliance with subrecipient monitoring requirements and will continue to f...

FINDING 2022-003 Individuals Responsible for Corrective Action Plan: Kristine Steinmann, Director, Georgia Alliance of Boys & Girls Clubs Corrective Action: Management will update subrecipient monitoring procedures to ensure compliance with subrecipient monitoring requirements and will continue to follow these enhanced policies to properly detect and prevent unallowable charges to the grant. Management will implement monitoring processes to ensure subrecipients submit sufficient documentation prior to disbursing funds. Anticipated Completion Date: October 1, 2023

View Audit 45800 Questioned Costs: $1

Finding 39974 (2022-002)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-002 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39966 (2022-001)

Significant Deficiency 2022

Portland Public Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

PORTLAND PUBLIC SCHOOLS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 Portland Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year e...

PORTLAND PUBLIC SCHOOLS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 Portland Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Derrick Stair, Director of Finance The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2022-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be Taken: Management agrees with the finding and already has developed a spend down plan that has been approved by the Michigan Department of Education. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to kitchen equipment. Date of Completion: The District?s spend down plan is anticipated to be completed by June 30, 2024. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of this equipment is also limited based on times when school is not in session. These are the two primary factors why the District anticipates it will take multiple years in-order to complete its spend down plan.

View Audit 37727

Finding 39955 (2022-001)

Significant Deficiency 2022

Jefferson West Usd 340

KS

Procurement, Suspension & Debarment Subrecipient Monitoring

Management?s Response/Corrective Action Plan (Unaudited): USD 340 will correct this during our annual bid process.

View Audit 37327

Finding 39954 (2022-004)

Significant Deficiency 2022

City of Laguna Hills

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Correctiv...

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will correctly report expenditure information for future reports. The department will prepare, audit, verify, and double-check the reports are completed correctly prior to submission. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39943 (2022-001)

Significant Deficiency 2022

Olivet Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

OLIVET COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Olivet Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended J...

OLIVET COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Olivet Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Gail Williams, Business Office Manager The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should submit and implement a required corrective action plan, for the 2022- 2023 school year that will adequately reduce the food service fund balance. Action to be Taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Anticipated Completion Date: June 30, 2023

View Audit 37726

Finding 39934 (2022-001)

Material Weakness 2022

The Rogosin Institute, Inc.

NY

Subrecipient Monitoring § 200.332

Finding 2022-001 ? M. Subrecipient Monitoring Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 93.847 / R24DK106743 Views of responsible officials and planned corrective actions: Du...

Finding 2022-001 ? M. Subrecipient Monitoring Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 93.847 / R24DK106743 Views of responsible officials and planned corrective actions: During 2022, management has implemented a policy which addresses the 2 CFR section 200.332(b) requirements, including evaluating the results of previous audits obtained by its subrecipients including whether or not the subrecipient receives a single audit in accordance and the extent to which the same or similar subaward has been audited as a major program. Name of responsible official: Name ? Betty-Jane Sloan Title ? Clinical Research Manager Phone: 646-317-0701 Email: bjsloan@nyp.org Projected completion date: June 10, 2022

View Audit 37679

Finding 39933 (2022-002)

Significant Deficiency 2022

The Rogosin Institute, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2022-002 ? I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 12.420 / W81XWH180620 93.847 / RC2DK125960 93.84...

Finding 2022-002 ? I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 Section III ? Federal Award Findings and Questioned Costs (continued) 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Views of responsible officials and planned corrective actions: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200. Name of responsible official: Name ? Lauren Everson Title ? Director of Finance, NYP Phone: (212-297-3325) Email: jrh9009@nyp.org Projected completion date: December 31, 2023

View Audit 37679

Finding 39929 (2022-012)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring § 200.332

2022-012 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) re...

2022-012 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. The auditing firm selected a sample of 7 subawards active in FY 2022. The auditing firm noted that program management did not evaluate the subrecipient?s risk of noncompliance at the time of the subaward for one of the subawards tested. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with federal program requirements, including compliance with 2 CFR Section 200.332(b) which requires an evaluation of each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39927 (2022-009)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring Reporting

2022-009 ? Reporting (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition A prime recipient of a federal award is required to file a Feder...

2022-009 ? Reporting (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition A prime recipient of a federal award is required to file a Federal Funding Accountability and Transparency Act (FFATA) report to the FFATA Subaward Reporting System (FSRS) by a specific period for any subaward greater than or equal to $30,000. The auditing firm haphazardly tested the two subawards executed in FY 2022 and noted that B&F was unable to file FFATA reports on FSRS.gov. Current Status of Corrective Action Plan Concur. The HAF award is not listed on the pre populated Worklist in FSRS thus subaward reports could not be filed for the award. The U.S. Treasury is aware that recipients are unable to report subawards in FSRS due to this unresolved technical issue between Treasury and FSRS. B&F will monitor the FSRS website and file the necessary FFATA reports if/when possible. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39926 (2022-010)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring § 200.332

2022-010 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through e...

2022-010 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring for the subaward. The auditing firm selected a sample of two subawards that were executed in FY 2022. The auditing firm noted that program management did not evaluate the subrecipient?s risk of noncompliance prior to the execution of the subawards. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with Federal program requirements, including compliance with 2 CFR Section 200.332(b) which requires an evaluation of each subrecipient?s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39925 (2022-007)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring Reporting § 200.332

Finding No. 2022-007 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.023 Program Title: Emergency Rental Assistance Program Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) req...

Finding No. 2022-007 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.023 Program Title: Emergency Rental Assistance Program Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. The auditing firm selected three subawards and noted untimely evaluation of the subrecipients? risk of noncompliance for two subawards. The auditing firm noted that one assessment was performed 2 days after a subaward was made, and for the second subaward, an assessment was performed 172 days after the subaward was made. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with federal program requirements, including compliance with 2 CFR Section 200.331(b) which requires an evaluation of each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39865 (2022-001)

Material Weakness 2022

Massachusetts Housing Partnership

MA

Subrecipient Monitoring Material Weakness Reporting

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Co...

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Condition: Cash received from a federal grant funded the Homeowner Assistance Fund (HAF) program, expenditures were recorded on the Statement of Net Position as a reduction in cash and a corresponding entry to unearned revenue for the year ended June 30, 2022. Management took the position that MHP was acting as contractor and therefore the program should not be presented on the Statement of Revenues, Expenses and Changes in Net Position, but rather disclosed in summary form in the footnotes to the financial statements and Management?s Discussion and Analysis. As a result of MHP?s subrecipient relationship with the Commonwealth of Massachusetts?s HAF program, an adjustment was posted subsequent to year end to reflet the gross revenue and expense from the program transactions on an accrual basis in the Statement of Revenues, Expenses and Changes in Net Position as required by generally accepted accounting principles (GAAP). CORRECTIVE ACTION PLAN: Management will report the HAF funds on a gross basis consistent with the recommendation of RSM to follow GAAP guidance. Management?s controls over financial reporting include internal consultation over the appropriate basis of presentation at the time the program was implemented. Controls also include management review of the related decision. This process for considering and concluding the appropriate basis of presentation is appropriate and will continue. MHP will strengthen its financial reporting controls to address this condition, as follows: ? Increased resources in financial reporting and operations: o New position of Director of Finance (as of 7/1/22) o New general ledger and financial reporting system currently being implemented (target date for rollover to SAGE accounting system is 4/1/23) o Review of staffing needs on the finance team currently under discussion, target date for completion by 12/31/22. When approved by senior management, the new staffing plan will be implemented in calendar year 2023 based on the needs of the team, hiring and budget priorities. ? Finance team CPA?s will focus their CPE credits on financial reporting in the upcoming year. ? MHP will document its accounting and financial presentation for new programs and request audit consideration of the financial presentation conclusions at the time interim audit procedures are completed. CONTACT PERSONS: Charleen Tyson, Chief Financial and Administrative Officer Karen English, Director of Finance Massachusetts Housing Partnership Fund Board Charleen Tyson Chief Financial & Administrative Officer

View Audit 37467

Finding 39862 (2022-001)

Significant Deficiency 2022

Aids Action Coalition of Huntsville and Subsidiary

AL

Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan Fiscal Year Ending September 30, 2022 Management recognizes the importance of preparing financial statements that are materially correct in accordance with accounting principles generally accepted in the United States of America (GAAP). Reference # 2022-001 In order to ensur...

Corrective Action Plan Fiscal Year Ending September 30, 2022 Management recognizes the importance of preparing financial statements that are materially correct in accordance with accounting principles generally accepted in the United States of America (GAAP). Reference # 2022-001 In order to ensure the Sliding Fee discounts are consistently calculated and applied to patients? accounts, Thrive changed the EMR set up to increase automation in September 2021, which reduced manual transactions and potential Slide Fee errors. Thrive continues to review and have discussions of the Sliding Fee policy and procedures with the outsourced billing company who are aware of, and understand, and are following them to the best of their abilities. Beginning in January 2023, the billing company began monitoring the creator of and the accuracy of slide adjustments. This will be done by running a report of slide adjustments in the month and spot checking 20-30 accounts for accuracy. Comments will be made on the monthly list and saved. Any concerns will be investigated. Other procedures already in place to monitor sliding fee discounts include monthly audits which began September 2021. These audits are conducted by Carmen Fortson, Director of Patient Access and Natoris Harris Patient Access Manager. This year they audit 5 charts per provider and will increase that by choosing another 5 charts at random for additional testing. They review the sample for sliding fee discounts applied to them, the correct insurance information, documentation of proof of income, and correct Federal Poverty Limit designation, and discount calculations. Any discrepancies are investigated and providers and management are educated in best practices. The monthly review also includes an internal audit of client records to identify any patients that have provided the proper proof of income qualify for the sliding fee discount that are not receiving the discount. If this situation occurs, training will be conducted by Carmen or Natoris with their staff to ensure the patients who are qualified are receiving the discounts. Stephanie Harville Chief Financial Officer

View Audit 37432

Finding 39853 (2022-008)

Material Weakness 2022

Western Heights Independent School District No. I-41

OK

Subrecipient Monitoring School Nutrition Programs

2022-008 Federal Agency: U.S. Department of Agriculture Pass Thro Entity: Oklahoma State Department of Education Program: Child Nutrition Cluster Assistance Listing: 10.553 & 10.555 Grant Period: Year ending June 30, 2022 Recommendation: The auditor recommended that written contracts need to be obt...

2022-008 Federal Agency: U.S. Department of Agriculture Pass Thro Entity: Oklahoma State Department of Education Program: Child Nutrition Cluster Assistance Listing: 10.553 & 10.555 Grant Period: Year ending June 30, 2022 Recommendation: The auditor recommended that written contracts need to be obtained on an annual basis for contract services provided by outside companies on a recurring basis. Controls need to be implemented to insure those amounts paid under these contracts agrees with detail supporting invoices. Action Taken: FY23 Food Service Management contract has been reviewed. Finance Director will compare monthly invoices and detail with the meals claimed to contract terms. Also note that FY24, the District is returning to a self-managed Child Nutrition program.

View Audit 45226

Corrective Action Plans

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