Corrective Action Plans

Finding 9186 (2023-002)

Significant Deficiency 2023

AL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan Recommendation 1: The University Registrar will review the NSC Reject Detail Report every 45 days and will use the NSC error description resources to resolve any errors noted. For files rejected due to a discrepancy with a student’s SSN, the University Registrar will attempt t...

Corrective Action Plan Recommendation 1: The University Registrar will review the NSC Reject Detail Report every 45 days and will use the NSC error description resources to resolve any errors noted. For files rejected due to a discrepancy with a student’s SSN, the University Registrar will attempt to verify the students’ SSN via the Social Security Administration’s verification site (https://www.ssa.gov/employer/ssnv.htm). If the SSN cannot be verified using the link above, the University Registrar will provide the NSC Reject Detail Report to USA’s Office of Financial Aid to verify the students’ SSN. If the SSN is unable to be verified by Financial Aid, the Registrar’s Office will send an email to the student’s university email account notifying them that there is an issue with the SSN reported for them to NSC. The notification will encourage students to provide documentation to the Registrar’s Office to verify their SSN. Students will be given the option to provide their documentation directly to NSC if they prefer that option. After the student provides documentation of their SSN, we will notify NSC to have the student’s records corrected and updated to the NSLDS. Recommendation 2: The University Registrar's Office will submit student status enrollment changes every 30 days based on the date the enrollment file was submitted. Anticipated Completion Date 11/27/2023 Name of Contact Person for Corrective Action Ashley Suggs, University Registrar

View Audit 12556

Finding 9185 (2023-001)

Significant Deficiency 2023

University of South Alabama

AL

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

Corrective Action Plan Inaccurate Vendor Invoice Calculations Communication was made by USA Health Director of Accounting to the USA Health Accounting Department on 11/4/23 and sent via email to all USA Health Department Managers on 11/6/2023 reiterating the procedures for submission, review, and ap...

Corrective Action Plan Inaccurate Vendor Invoice Calculations Communication was made by USA Health Director of Accounting to the USA Health Accounting Department on 11/4/23 and sent via email to all USA Health Department Managers on 11/6/2023 reiterating the procedures for submission, review, and approval of contract labor invoices. Specific instructions to recalculate each contract employees’ timesheet(s) and agree the totals to the related invoice prior to approval were included and outlined for department managers, accountants, and accounts payable staff. Duplicate Grant Expenditures and Proper Approvals The manager charged with approval of grant related transactions and transfers in 2022/2023 has since left USA. The process for reviewing and approving grant expenditures has since been enhanced. Specifically, employees responsible for processing grant transfer documentation will ensure documents contain management approval(s), grants and contracts accounting approval, and appropriate documentation prior to keying and uploading documentation into the general ledger (Banner system). The new practice will help compensate for employee turnover as documentation of historical review will be available to successors. Additional process enhancements will include the following: • Expenses cannot be transferred to a grant until payment has been processed. • Entries must contain a transaction line item for each invoice transferred to the Grant (not subtotals). • Accounting records will be reviewed prior to approval to ensure expenditures have not been previously transferred to a grant. • Expense transfer supporting documentation must contain a detailed schedule of all invoices, include a reference to the foapal and document number originally charged, name of vendor, date of initial payment, and amount. USA Health Accounting is currently working with Grants & Contracts Accounting and the USA Campus Business Office to document the process and effectively communicate this process with all responsible parties. Anticipated Completion Date 01/31/2024 Name of Contact Person for Corrective Action Becky Schaffer, USA Health Director of Accounting

View Audit 12556 Questioned Costs: $1

Finding 9159 (2023-001)

Material Weakness 2023

Montgomery College

MD

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2023-001 NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that the incorrect enrollment status, effective date, and program begin date was reported to N...

U.S. Department of Education 2023-001 NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that the incorrect enrollment status, effective date, and program begin date was reported to NSLDS. Recommendation: The College should evaluate their procedures and policies related to reporting status changes to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Cause-Enrollment Status Reporting: Montgomery College utilizes the National Student Clearinghouse (NSC) as a third-party provider in order to submit student information to the NSLDS. Student enrollment status corrections were uploaded to NSC timely, however, monitoring of the upload through success was inconsistent, resulting in error reports preventing the accurate and timely update to the enrollment statuses. No review was completed to ensure the upload was completed in NSLDS. Cause for Effective Date Reporting - Inaccurate Student withdrawal effective dates were not identified timely due to delays in the review of student withdrawal status. Cause for Program Start Date Reporting - Inaccurate Student program begin dates were due to a programming issue with the file transmission software. Program start date was updating each semester to the latest semester start date. There was insufficient review to identify the problem and recommend a solution to resolve. The following actions have been implemented to resolve the deficiencies: Review of error reports by an employee not responsible for correcting the errors to ensure completeness and timeliness of the corrections submitted. Use of internal weekly reports to identify students who dropped below half time status or withdrew entirely from a semester. Use of the NSC online error reporting tool to correct errors monthly. Errors are corrected using this tool within eight days of receipt of the error report, which provides the NSC two days to resubmit the information and meet the ten-day resolution requirement. Utilize the Enrollment Reporting Summary Report (SCHER1) to ensure completeness and timeliness of error correction submissions. The Dept of Enrollment Services has coordinated with the Office of Information Technology to adjust the programming on the file transmission to NSC to ensure accuracy and minimize discrepancies. Manually submit corrections directly to NSLDS on an as-needed basis. Name(s) of the contact person(s) responsible for corrective action: Director of Enrollment Services- Earnest Cartledge Planned completion date for corrective action plan: December 2023

View Audit 12532

Finding 9099 (2023-002)

Significant Deficiency 2023

Anne Arundel Community College

MD

Special Tests & Provisions Student Financial Aid Reporting § 200.303

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We rec...

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We recommend the College report associate degree program length to NSLDS at two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently investigating ERP system configuration changes necessary to report associate degree program length to NSLDS at two years. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Spring 2024

View Audit 12444

Finding 9095 (2023-001)

Significant Deficiency 2023

Anne Arundel Community College

MD

Student Financial Aid Significant Deficiency Equipment & Real Property Management § 200.303

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written informati...

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the conclusion of our audit the College documented in writing the required minimum elements. Name(s) of the contact person(s) responsible for corrective action: Dr. Richard C. Kralevich, Vice President, Information and Instructional Technology Planned completion date for corrective action plan: Completed

View Audit 12444

Finding 8952 (2023-002)

Significant Deficiency 2023

Moraine Park Technical College District

WI

Student Financial Aid Reporting Significant Deficiency § 200.303

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explana...

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College’s review of student record confirmed the record had the correct enrollment date in Financial Aid reported. Financial Aid reviewed and determined no Return to Title IV of financial aid was required. The student record in the National Student Loan Data System (NSLDS) was reviewed and updated to the correct enrollment date. The College has meetings planned with our ERP (Enterprise Resource Planning) vendor to determine possibility of automation of this manual process. Name(s) of the contact person(s) responsible for corrective action: Lynn Marquardt, Registrar and Enrollment Services Manager Planned completion date for corrective action plan: June 2024

View Audit 12245

Finding 8656 (2023-001)

Significant Deficiency 2023

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Questioned Costs Cash Management Period of Performance § 200.1 § 200.303

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the ...

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2024

View Audit 11825 Questioned Costs: $1

Finding 8604 (2023-001)

Significant Deficiency 2023

Goodwill Industries, Inc. / Easter Seals Minnesota

MN

Reporting Significant Deficiency § 200.303

Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Responsible I...

Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Responsible Individuals: Accounting Operations Manager, Kashif Zia and Sr. Director Services and Programs, Keith Brooks. Corrective Action Plan: Management has implemented a formal process for reviewing and approving all required reporting. Anticipated Completion Date: Completed January 2024.

View Audit 11748

Finding 8513 (2023-001)

Significant Deficiency 2023

Assisi Village, Inc.

LA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Dire...

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Director Accounting

View Audit 11485

Finding 8295 (2023-001)

Significant Deficiency 2023

Unified School District Number 374

KS

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

FINDINGS – FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Education Stabilization Fund Cluster Federal Assistance Listing Numbers: 84.425W, 84.425U, 84.425D Finding 2023-001 Recommendations: The District should have an e...

FINDINGS – FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Education Stabilization Fund Cluster Federal Assistance Listing Numbers: 84.425W, 84.425U, 84.425D Finding 2023-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Action Taken: We agree with the recommendation. Our targeted implementation date is March 2024. If the Kansas State Department of Education and/or Kansas State Department of Administration has questions regarding this plan, please call Rex Richardson at 620-675-2277.

View Audit 11094 Questioned Costs: $1

Finding 8278 (2023-001)

Significant Deficiency 2023

Peacehealth Networks

WA

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost reven...

As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost revenues. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the “Finding” section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions, if required. As of the date of this letter, PeaceHealth Networks has reported on all PRF funds received and has no future portal reporting obligations. Corrective Action Plan Completion Date: October 15, 2023

View Audit 11002 Questioned Costs: $1

Finding 8204 (2023-001)

Significant Deficiency 2023

Kanawha Valley Regional Transportation Authority

WV

Procurement, Suspension & Debarment § 200.303 § 200.318

2023-001 PROCUREMENT Recommendation: We recommend that the Authority implement controls to ensure that entities are not debarred, suspended, or otherwise excluded and that adequate supporting documentation is maintained. Action Taken: The Authority has implemented proper controls and procedures to...

2023-001 PROCUREMENT Recommendation: We recommend that the Authority implement controls to ensure that entities are not debarred, suspended, or otherwise excluded and that adequate supporting documentation is maintained. Action Taken: The Authority has implemented proper controls and procedures to ensure that entities that the Authority plans to enter a covered transaction with are not debarred, suspended, or other otherwise excluded. This includes performing the necessary due diligence to verify the particular vendor in question is not debarred, suspended, or other excluded. Additionally, the Authority plans to adopt additional policies and procedures to ensure that all procurement policies and procedures within the Authority's procurement manual are being followed, and that adequate documentation of these procedures is being maintained.

View Audit 10787

Finding 8152 (2023-001)

Significant Deficiency 2023

Women’s Advocates Inc.

MN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • All transactions need to be routed through our bill payment software to ensure a proper paper trail and approvals. • All Financial Transactions forms must be signed by supervisor before being processed. • All credit card transactions will be reviewed weekly/monthly to ensure Accounting has receipts for all transactions. Staff must include a Financial Transaction Form signed by their supervisor for each receipt. Name(s) of the contact person(s) responsible for corrective action: Susan Lucas Planned completion date for corrective action plan: 1/1/2024 If there are questions regarding this plan, please call Holly Henning at 651-726-5215.

View Audit 10706

Finding 8035 (2023-001)

Significant Deficiency 2023

Habitat for Humanity Central Arizona

AZ

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting § 200.303 § 200.328

Type of Finding – Significant Deficiency in Internal Control Over Compliance Condition/Context – Internal Control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and appro...

Type of Finding – Significant Deficiency in Internal Control Over Compliance Condition/Context – Internal Control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and approved before being submitted. Corrective Action Plan – Management has reviewed and revised procedures to review and approve all reports prepared in connection with federal awards prior to being submitted. Anticipated Completion Date and Person Responsible – As of December 1, 2023, all reports will be reviewed and approved prior to submission and all reports submitted prior to November 30, 2023, have been reviewed to detect if there were any material errors or adjustments needed.

View Audit 10534

Finding 7983 (2023-001)

Significant Deficiency 2023

Providence College

RI

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

The Office of the Registrar recognizes the importance of both timely and accurate reporting of enrollment status changes for lenders and servicers of student loans to determine in-school status, deferments, grace periods, and repayment schedules, as well as the federal government’s payment of intere...

The Office of the Registrar recognizes the importance of both timely and accurate reporting of enrollment status changes for lenders and servicers of student loans to determine in-school status, deferments, grace periods, and repayment schedules, as well as the federal government’s payment of interest subsidies. Through our own data reporting and, in conjunction with the NSC, we are working to identify the affected students to correct their enrollment record statuses to graduated. We expect to make these corrections no later than January 12, 2024. Individuals with reporting responsibilities will engage in training through the NSC. An office audit will be conducted to assess areas for improvement. These actions will be completed by March 1, 2024. The College recently instituted additional conferral dates where graduated students will be submitted to NSC as batch files, thereby, substantially lessening the need to report as individual online updates.

View Audit 10432

Finding 7943 (2023-005)

Material Weakness 2023

Tri Valley Health System

NE

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327

Finding 2023-005 Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The ...

Finding 2023-005 Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The Health System did not obtain quotes from multiple vendors as it relates to the procurement and purchasing of flooring which was over the micro-purchase threshold. In addition, the Health System did not have a written procurement policy or written standards of conduct policy related to procurement. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement a procurement policy and standards of conduct policy related to procurement, implement internal control processes to ensure compliance with their procurement policy, and retain documentation to support procurement, suspension and debarment procedures performed. Anticipated Completion Date: 01/31/2024

View Audit 10349

Finding 7942 (2023-004)

Material Weakness 2023

Tri Valley Health System

NE

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303

Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Period of Performance Material Wea...

Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The Health System’s expense tracking spreadsheet, which identified the expenses claimed under the federal program as allowable costs included three expenses which were subsequent to December 31, 2022, and therefore, outside the period of performance. Although invoices were approved for payment, only one invoice included documentation relating to specific approval as allowable costs related to the grant. Likewise, the Health System’s expense tracking spreadsheet did not include a documented secondary review and approval by someone other than the preparer. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement a control process which includes an independent review and approval of the expense tracking spreadsheet which identifies the expenses claimed under the federal program as allowable costs and retain documentation of the review process. The expenses referenced as being outside of the period of performance were costs to a vendor whom was contracted/engaged prior to the period of performance. Due to supply chain/vendor demand issues, the work was completed subsequent to the period of performance. It was our understanding that these are eligible expenses under the program, as the work and payment was delayed due to supply chain/vendor demand issues. However, if necessary, we have identified other qualifying expenditures incurred within the period of performance we can submit which will satisfy allowable costs claimed for the period of performance. Anticipated Completion Date: 01/31/2024

View Audit 10349 Questioned Costs: $1

Finding 7921 (2023-001)

Significant Deficiency 2023

Association of University Centers on Disabilities

MD

Reporting Internal Control / Segregation of Duties § 200.303

Views of Responsible Officials: New program staff was hired to provide added capacity and trained on the invoicing process and the bill.com system. Furthermore, the Program Director is developing and implementing a clear, written procedural protocol that will eliminate this issue in the future.

View Audit 10327

Finding 7838 (2023-002)

Significant Deficiency 2023

Rio Rancho Public School District No. 94

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.403

Executive Director of Finance: Management agrees with this finding. The school district converted to a new financial ERP system as of July 1, 2023. The new ERP system flags any duplicate invoice numbers that maybe entered. The Accounts Payable (A/P) staff will verify if payment has already been made...

Executive Director of Finance: Management agrees with this finding. The school district converted to a new financial ERP system as of July 1, 2023. The new ERP system flags any duplicate invoice numbers that maybe entered. The Accounts Payable (A/P) staff will verify if payment has already been made. On occasion, payment requests do not have an invoice number. To prevent duplicate payments, the Accounts Payable staff require original invoices and uses a system generated invoice number, or a will use a manual entry numbering convention to prevent duplicate invoice numbers. The invoice data is entered by an Accounts Payable specialist and reviewed by the Accounts Payable Manager. On occasion, A/P must request corrected invoices from vendors who try and reuse invoice numbers. The A/P Manager reviews invoice numbers during the check run for accuracy. Purchasing and A/P will also periodically review the vendor database for duplicate vendors. For construction projects that list a pay application number instead of an invoice number, A/P will implement a consistent invoice numbering convention to avoid duplicate payments. The A/P specialists will also review the PO payment history prior to processing. Responsible party(ies) for corrective action(s): Accounts Payable Manager Corrective action(s) timeline: December 1, 2023

View Audit 10190 Questioned Costs: $1

Finding 7831 (2023-004)

Significant Deficiency 2023

Cherry County Hospital

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of...

Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of allowable expenses and amounts entered into the provider relief fund reporting portal. Contact Person: Stephanie Jacobsen, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2024

View Audit 10165

Finding 7607 (2023-001)

Significant Deficiency 2023

Somerton Elementary School District No. 11

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.439

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Jorge Cano, Director of Food Service Anticipated Completion Date: January 1, 2024 Planned Corrective Action: The District plans to en...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Jorge Cano, Director of Food Service Anticipated Completion Date: January 1, 2024 Planned Corrective Action: The District plans to ensure that all program costs are allowable and in adherence to applicable federal requirements. This includes submitting Capital Expenditure Pre‐Approval Request Forms to ADE for approval prior to purchasing equipment items that are not listed on ADE’s approved equipment list.

View Audit 9955 Questioned Costs: $1

Finding 7582 (2023-002)

Material Weakness 2023

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Corrective Action Plan The reconciliation review process will be enhanced for funding that applies to multiple funding periods. Anticipated Completion Date To be corrected with the Period 6 PRF portal submission Name of Contact Person for Corrective Action Rebecca Villar, Director of Accounting

View Audit 9933

Finding 7581 (2023-001)

Material Weakness 2023

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan Transition the St. Dominic payroll to be processed centrally at the System in accordance with all System's processes and procedures. Anticipated Completion Date January 1, 2022 Name of Contact Person for Corrective Action Amanda Hymel, Corporate Controller

View Audit 9933 Questioned Costs: $1

Finding 7577 (2023-004)

Material Weakness 2023

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management created the reserve account of $114,600 in December 2022 which was established as a separate bookk...

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management created the reserve account of $114,600 in December 2022 which was established as a separate bookkeeping and bank account. However, management transposed the $116,400 amount that was required to be in the reserve account according to the Letter of Conditions. The Organization underfunded the actual reserve balance after interest earnings by $521 as of June 30, 2023. Additionally, the Organization withdrew $100,000 in May 2023 from the reserve account to deposit into the operating account and subsequently replenished the reserve account within 14 days without obtaining proper federal agency approval. Responsible Individuals: Dalton Huber, Chief Financial Officer Corrective Action Plan: A new line of credit has been established at First Interstate Bank to prevent this from reoccurring. The correct amount is presently in the reserve account. Anticipated Completion Date: 10/1/2023

View Audit 9917

Finding 7569 (2023-003)

Material Weakness 2023

Stillwater Area Public Schools Independent School District #834

MN

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Material Weakness § 200.303

U.S Department of Education 2023-003 Special Education Cluster – Assistance Listing No. 84.027 and 84.173 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered trans...

U.S Department of Education 2023-003 Special Education Cluster – Assistance Listing No. 84.027 and 84.173 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance Planned completion date for corrective action plan: January 31, 2024

View Audit 9887

Corrective Action Plans

Filters