Corrective Action Plans

Finding 50087 (2022-004)

Significant Deficiency 2022

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: In...

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Finding: Significant Deficiency Condition and Context: The School Corporation is a member of the Daviess-Martin Special Education Cooperative (Cooperative). During fiscal year 2020-2021, the Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. As the grant agreements were between the Indiana Department of Education (!DOE) and each member school, the school corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The Non-Public Proportionate Share expenditures for the 19611-007-PN01 and 19619-007-PN01 grant awards could not be verified for the individual member schools. Total grant expenditures were posted as expended. The non-public proportionate share expenditures were then determined by applying the budgeted percentage for non-public school expenditures to the total expenditures. These were the amounts reported to !DOE. As such, we were unable to identify if the minimum amount per the grant awards was expended and properly reported to !DOE as required. The lack of internal controls and noncompliance was isolated to the 19611-007-PN01 and 19619-007-PN01 grant awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The School Corporation will set internal controls in place to ensure that the required level of expenditures for non-public school students with disabilities was met for our school corporation. Earmarking requirements for the Matching, Level of Effort will be reviewed and reported. We have consulted with Daviess-Martin Special Education Co-Op and they have assured us additional Komputrol training has been completed on their part to ensure that we are all monitoring internal controls. Responsible party and timeline for completion: Federal regulation requires name and title of person overseeing corrective action plan and anticipated completion date. Mrs. Berry, Superintendent will work with the Daviess-Martin Special Education Co-Op to ensure our School Corporation is in compliance each school year.

View Audit 43321

Finding 50084 (2022-002)

Material Weakness 2022

North Vermillion Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2020-002 Contact Person Responsible for Corrective Action: Shelly Harrison, Corporation Treasurer Contact Phone Number: 765-492-5102 Views of Responsible Official: We concur to the findings; however, while completing the ESSER Reports, some formatting errors of the provided spreadsheet cr...

FINDING 2020-002 Contact Person Responsible for Corrective Action: Shelly Harrison, Corporation Treasurer Contact Phone Number: 765-492-5102 Views of Responsible Official: We concur to the findings; however, while completing the ESSER Reports, some formatting errors of the provided spreadsheet created some questions by the North Vermillion officials prompting a clarification email to the DOE. Since the formatting errors were not addressed and all completed boxes on the North Vermillion ESSER Report spreadsheet turned green (indicating the correct amounts on the spreadsheet), the North Vermillion officials felt the ESSER report submitted was correct. Description of Corrective Action Plan: To correct the internal control issue, the Superintendent and Corporation Treasurer will work independently as well as collaboratively on the ESSER Reports. Prior to submitting any future report, the corporation officials will document their work by signing off and dating the report prior to submission to the DOE. To rectify the incorrect dollar amount on the Yearly ESSER Report Spreadsheet, the corporation treasurer and superintendent will work collaboratively to correct the amounts on either the ESSER I Year End Report and the ESSER II Year 2 and/or Year End Report. Anticipated Completion Date: Both the Internal Control and ESSER I corrective actions have been corrected, with the ESSER I Final Expenditure Report being completed and signed off on. The ESSER II corrective actions will be completed on the upcoming ESSER III Year End Report when that report is due.

View Audit 43320

Finding 50081 (2022-001)

Material Weakness 2022

North Vermillion Community School Corporation

IN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2022-001 Contact Person Responsible for Corrective Action: Christy Nale Contact Phone Number: 765-492-5411 View of Responsible Official: Procurement request for milk and dairy was requested from the West Central Educational Service Center. After not receiving the bid request in a timely ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Christy Nale Contact Phone Number: 765-492-5411 View of Responsible Official: Procurement request for milk and dairy was requested from the West Central Educational Service Center. After not receiving the bid request in a timely manner, the procurement bid was received from the Wilson Education Center. The North Vermillion Community School Corporation was unaware that the Wilson Education Center was not IDOE approved in 2021. The IDOE approved cooperative list was not made available to our corporation, and not easily accessible on the IDOE School Nutrition link. Description of Corrective Action Plan: The corrective action has been made as the Wilson Education Center was approved as a Cooperative Procurement site in 2022 by the IDOE. Anticipated Completion Date: No anticipated date, the Corrective Action has already been completed.

View Audit 43320

Finding 50080 (2022-004)

Material Weakness 2022

Metropolitan School District of Shakamak

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jerry Keller, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Maintenan...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jerry Keller, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Maintenance Supervisor will begin reviewing all wage rates for construction contracts in excess of $2,000, to verify that the wages are not less than the prevailing wage rates, determined by the Department of Labor, to their laborers and mechanics. The Superintendent and the Maintenance Supervisor will review the prevailing wage rates listed on sam.gov. Anticipated Completion Date: Immediate review will begin of all wage rates for construction contracts in excess of $2,000.

View Audit 43315

Finding 50077 (2022-005)

Material Weakness 2022

Metropolitan School District of Shakamak

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jerry Keller, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Maintenan...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jerry Keller, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Maintenance Supervisor will begin reviewing all capital asset inventories. These inventories are completed every two years, by an independent company. The Superintendent and Maintenance Supervisor will also maintain a corporation capital asset listing, updating any additions between inventories, to verify that the assets are properly accounted for on the capital asset inventory. The Superintendent and Maintenance Supervisor will add to the corporation capital asset listing, the assets that were omitted from the most recent capital asset inventory, and ensure that those assets are listed in the next capital asset inventory. Anticipated Completion Date: The Superintendent and Maintenance Supervisor will immediately begin maintaining a capital asset listing, updating any additions between inventories, as well as adding the assets that were omitted on the previous capital asset inventory.

View Audit 43315

Finding 50076 (2022-003)

Material Weakness 2022

Metropolitan School District of Shakamak

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer. Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer wil...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer. Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will begin reviewing all annual data reports completed by the Superintendent, prior to submission of the reports, to verify that all expenditures are reported in the correct reporting period. Anticipated Completion Date: Immediate review will begin of all annual data reports.

View Audit 43315

Finding 50072 (2022-005)

Significant Deficiency 2022

Frontier School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High Sch...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High School ECA Treasurer review and approve all financial data collection reports for grants prior to submission. Anticipated Completion Date: Immediately

View Audit 43314

Finding 50065 (2022-004)

Material Weakness 2022

Frontier School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Rhonda Morgan, FSD Contact Phone Number: 765-240-2386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Frontier School Corporation will have the Elementary and Jr/Sr High Kitchen ...

Finding 2022-004 Contact Person Responsible for Corrective Action: Rhonda Morgan, FSD Contact Phone Number: 765-240-2386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Frontier School Corporation will have the Elementary and Jr/Sr High Kitchen Managers pull the monthly reports from eTrition for breakfast and lunch meals served for their respective schools. A blank Monthly Worksheet will be provided to each Kitchen Manager to be filled out using the data report from eTrition, the foodservice software. The reports and worksheets from each school will be given to the Food Service Director. The FSD will have independently prepared a complete report using data pulled from eTrition including both schools. The FSD will then compare the elementary Kitchen Manager?s report with the Master Report. The FSD will then compare the Jr/Sr High Kitchen Manager?s report with the Master Report. The Master Report will then be presented to each Kitchen Manager for their approval after checking to see that the data matches, initialing and dating the Master Report. The Food Service Director will then submit the Monthly Claims Report to CNPweb. The Corporation Treasurer will also have access to all data collected to ensure proper reportig. All data and internal checks will be filed in the Food Service Director?s office.. Anticipated Completion Date: The CAP will be in place by March 24, 2023 in preparation for the Monthly Claim of March 2023 to be the first month these internal controls will be implemented.

View Audit 43314

Finding 50064 (2022-003)

Material Weakness 2022

Frontier School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

Finding 2022-003 Contact Person Responsible for Corrective Action: Rhonda Morgan, FSD Contact Phone Number: 765-240-2386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: Frontier School Corporation will have the Food Service Directo...

Finding 2022-003 Contact Person Responsible for Corrective Action: Rhonda Morgan, FSD Contact Phone Number: 765-240-2386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: Frontier School Corporation will have the Food Service Director prepare contacts to all possible food & drink vendors asking for Vendor Bids for the following school year. Any email correspondence will be CC?d to the Corporation Treasurer and Superintendent when contacting the Vendors. A phone call log will also be kept by the Food Service Director. After receiving Vendor Bids, all Vendor Bids or Vendor Declining to Bid will be presented to the School Board for their approval. The Food Service Director will also give a recommendation at that time on who they would like to award the Vendor Bid to. After the School Board vote on Vendor Bid Awards, e-mail correspondence will be sent to all vendors with Corporation Secretary and Superintendent CC?d. All email data, phone logs, and School Board notes will be filed in the Food Service Director?s office. This internal control system will ensure compliance with the state Procurement agreements and requirements. Anticipated Completion Date: The CAP will be in place by March 24, 2023 in preparation for the Vendor Bids for the School Year 2023-2024 to be prepared and sent out in April 2023. Suspension and Debarment: Frontier School Corporation Food Service Director will check SAM Exclusions, collect a certification from that vendor, or adding a clause or condition to the covered transaction with that vendor. This information would then be kept in the Vendor?s file. Anticipated Completion Date: The CAP will be in place by March 17, 2023 in preparation for the Vendor Bids for the School Year 2023-2024 to be prepared and sent out in April 2023. The Food Service Director will have current vendors checked on SAM Exclusion or have a certification from that vendor, or adding a clause or condition to the covered transactions with the current vendors by March, 17, 2023.

View Audit 43314

Finding 50039 (2022-001)

Material Weakness 2022

Baptist Health Care, Inc.

FL

Reporting § 200.303 § 200.329

Finding 2022-001 (L - Reporting) US Department of Homeland Security, Federal Emergency Management Agency, Assistance Listing 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of contact person: Rob Tonkinson, Vice President, Corporate Finance Corrective action: ...

Finding 2022-001 (L - Reporting) US Department of Homeland Security, Federal Emergency Management Agency, Assistance Listing 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of contact person: Rob Tonkinson, Vice President, Corporate Finance Corrective action: The Vice President, Corporate Finance will review and approve all quarterly and other required reports prior to submission. Proposed completion date: November 30, 2023

View Audit 51461

Finding 49997 (2022-001)

Significant Deficiency 2022

Excela Health and Subsidiaries

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care...

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care for all quarters presented. The adjustments needed within the PRF report to correct the errors decreased year over year lost revenues from $44,218,904 to $43,347,174 on total distributions of PRF funding of $19,837,251. Corrective Action Plan: Corrective Action Planned: Management has updated its policies and procedures and anticipates updating this information with its Period 4 reporting. The Period 4 reporting portal opens January 1, 2023 and closes on March 31, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Allison Lutz, Vice President, Finance & Business Intelligence, 724-832-4016, alutz@excelahealth.org Anticipated Completion Date: Will be corrected by Reporting Period 4?s submission due date of March 31, 2023.

View Audit 43607

Finding 49956 (2022-003)

Significant Deficiency 2022

Population Services International

DC

Subrecipient Monitoring § 200.303

2022-003 Internal Control over Compliance with Subrecipient Monitoring Requirements Contact: Karen Conley Title: Director, Grants & Contracts, Program Ethics Phone Number: 202-549-8388 Estimated Completion Date ? ongoing ...

2022-003 Internal Control over Compliance with Subrecipient Monitoring Requirements Contact: Karen Conley Title: Director, Grants & Contracts, Program Ethics Phone Number: 202-549-8388 Estimated Completion Date ? ongoing Corrective Action Grants and Contracts will work closely with the Program Management teams to remind non-US subrecipient organizations of the US government funding requirements included in their sub agreements and their need to comply with the annual audit certification letters. Following a departmental re-organization, the Subaward Compliance Unit in the Grants and Contracts Department will focus on strengthening PSI?s SR monitoring process.

View Audit 46560

Finding 49839 (2022-002)

Material Weakness 2022

Frontier School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: As of fiscal year 2022, the School Corporation no longer...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: As of fiscal year 2022, the School Corporation no longer pays teachers or aides from the School Lunch Fund, with the exception of one teacher being paid from the School Lunch Fund until December of 2022. As of January 1, 2023, only cafeteria employees are paid from the School Lunch Fund. Anticipated Completion Date: Completed

View Audit 43314 Questioned Costs: $1

Finding 49811 (2022-001)

Significant Deficiency 2022

Tockwotton Home D/b/a Tockwotton on the Waterfront

RI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We...

Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Tockwotton Home dba: Tockwotton on the Waterfront should review all expenditures for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review calculations and support for all payroll expenditures to ensure accuracy in future reporting. Name of the contact person responsible for corrective action: Joyce Nallen, Director of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 42162

Finding 49799 (2022-007)

Material Weakness 2022

County of Solano

CA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness Views of Responsible Officials: We concur with the fin...

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Emergency Rental Assistance Program (ERAP) was an emergency program that was implemented during the height of the COVID-19 pandemic. As ERAP is closed, the County cannot revise its processes to include this recommendation but will do so should any similar programs be administered by the County or a County subrecipient in future. Responsible Individual(s): Anne Putney, Principal Management Analyst Anticipated Completion Date: N/A

View Audit 42414

Finding 49788 (2022-010)

Material Weakness 2022

County of Solano

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Procurement, Suspension and Debarmen...

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The County has a purchasing and contracting policy to guide procurement activities. The policy includes steps to take when a vendor should be excluded from future purchases. An internal audit conducted of the county?s procurement process indicated the policy needs revision to include a process for verification and documentation of selected vendor status in the federal excluded parties list. The County is in the process of a thorough revision to the purchasing and contracting policy. In the interim all departments will be reminded of the importance to retain documentation that selected vendors are not on the federal excluded parties list. Responsible Individual(s): Megan Greve, Director of General Services Anticipated Completion Date: We anticipate sending a reminder by June 2023; we anticipate having a revised policy by end of 2023.

View Audit 42414

Finding 49787 (2022-009)

Material Weakness 2022

County of Solano

CA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material ...

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: County internal control procedures require report preparation by fiscal team staff, followed by manager review and approval. In instances where procedures were impacted by staff shortages, the report was submitted by the manager based on documentation provided by fiscal staff. Although the procedures were followed, the County did not document this procedure was done. The County will modify current procedures to include documentation, i.e. initials or signatures, indicating the procedure was followed. Responsible Individual(s): Nina Delmendo, Policy and Financial Manager Anticipated Completion Date: April 1, 2023

View Audit 42414

Finding 49779 (2022-011)

Material Weakness 2022

County of Solano

CA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Program: WIA/WIOA Cluster Assistance Listing No.: 17.258, 17.259, 17.278 Federal Agency: U.S. Department of Labor Passed-through: State of California Employment Development Department (EDD) Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Instance of Nonco...

Program: WIA/WIOA Cluster Assistance Listing No.: 17.258, 17.259, 17.278 Federal Agency: U.S. Department of Labor Passed-through: State of California Employment Development Department (EDD) Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Instance of Noncompliance Views of Responsible Officials: We concur with the finding Corrective Action Plan: The Workforce Development Board had transition of fiscal directors in FY2021-22. As a result, the fiscal director at the time of the reports in question was not fully aware of the fiscal reporting requirements. However, this has been addressed and a new procedure for fiscal reporting in the state?s system has been established. This new procedure has been in effect since July 1, 2022. Responsible Individual(s): Heather Henry, President/Executive Director, Workforce Development Board of Solano County Anticipated Completion Date: July 1, 2022

View Audit 42414

Finding 49776 (2022-004)

Material Weakness 2022

County of Solano

CA

Subrecipient Monitoring Reporting Material Weakness § 200.303

Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Material Noncompliance Views of ...

Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The County agrees that the Housing Voucher program is subject to the requirements of 2 CFR Part 170 and will complete Federal Funding Accountability and Transparency Act (FFATA) reporting as soon as the County is able. The County is continuing to make attempts at reporting through the FFATA Subaward Reporting System (FRS). The local HUD office and the FRS helpdesk have been unable to provide the necessary assistance, the County will continue to make attempts to report. Responsible Individual(s): Terry Schmidtbauer Anticipated Completion Date: July 2023

View Audit 42414

Finding 49768 (2022-004)

Material Weakness 2022

Flat Rock - Haw Creek School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims ...

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE and signed off on to document the review. Anticipated Completion Date: April 2023

View Audit 42424 Questioned Costs: $1

Finding 49767 (2022-003)

Material Weakness 2022

Flat Rock - Haw Creek School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2022-003 ? Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Correctiv...

Finding 2022-003 ? Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will establish a documented review of all Child Nutrition Cluster account payable claims before they are paid. Additionally, the School Corporation will transfer funds to replenish the school lunch fund. Anticipated Completion Date: June 2023

View Audit 42424 Questioned Costs: $1

Finding 49758 (2022-005)

Material Weakness 2022

City of Ozark

AL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Fi...

Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Financial Officer will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2023.

View Audit 51491

Finding 49757 (2022-004)

Material Weakness 2022

Hennepin County Minnesota

MN

Eligibility Subrecipient Monitoring Cash Management § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following insta...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following instances of noncompliance in the sample of 120 case files tested: ? One MAXIS case file had assets greater than their applicable household size asset limit. While beneficiaries may reduce their assets to continue to qualify, there was no documentation in the case notes showing the applicant reduced their assets subsequent to renewal in order to continue to qualify for benefits. ? One MAXIS case file had different bases of eligibility in MAXIS and MMIS where MAXIS indicated the beneficiary was ?EX? (age 65 or older) while MMIS indicated the beneficiary was ?DX? (disabled). ? One METS case file included documentation of verification of income that did not match the information entered into METS. ? One METS case file did not have a SSN entered at either the initial application date nor any of the subsequent renewal dates. No exemptions to the requirement to submit a SSN was noted in the case within METS. In addition, the County does not have effective internal controls over eligibility of the Medicaid program: ? The County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the MAXIS and METS systems. ? We were not able to review and test the automated application controls and the related ITGCs within the MAXIS, METS and MMIS systems, all of which are state systems that are administered by the state and required to be used by the County, to determine whether the system controls are adequately designed and implemented and operating effectively for the determination of eligibility. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will design internal controls to ensure eligibility inputs are correctly entered, and information required by contract is retained. Hennepin County Employee Responsible for the CAP: Jackie Poidinger Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS, METS, and MMIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49756 (2022-005)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Eligibility Student Financial Aid § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed ...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed or unallowed, allowable costs/cost principles and eligibility, we were not able to review and test the automated application controls and the related ITGCs within the MAXIS and SSIS systems that reside within the State of Minnesota, but are utilized by the County, to determine whether the system controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS and SSIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49755 (2022-003)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Matching / Level of Effort / Earmarking § 200.303 § 200.306

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-003?Matching Program: Continuum of Care Program (ALN 14.267) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the matching requirement, we noted that internal controls are not pr...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-003?Matching Program: Continuum of Care Program (ALN 14.267) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the matching requirement, we noted that internal controls are not properly designed. While the County was able to provide documentation that the matching requirement was met, we noted the following: - The documentation to demonstrate that the required match was met was on a calendar-year basis for all grants in total instead of on the required grant-by-grant basis. - The data utilized in determining the match requirement was met was obtained from the State?s information system, MAXIS, and the County did not retain this data. - Reporting of the match on the HUD Annual Performance Report is completed by multiplying the total direct costs by the required match percentage instead of the actual match. - There was a lack of evidence that a supervisory review was periodically performed over matching. In addition, while we were able to test a manual compensating control over matching, we were not able to review and test the automated application controls and related ITGCs within the MAXIS system. The State was not able to provide information regarding the design and implementation of MAXIS system controls nor were we able to test those controls directly. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will establish internal controls which includes determination of the required match on a grant-by grant basis semi-annually and retain County records of reviews preformed. Hennepin County Employee Responsible for the CAP: Michael Radcliffe Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

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