Corrective Action Plans

Finding 26390 (2022-001)

Material Weakness 2022

University of Arkansas for Medical Sciences

AR

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305

Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the gran...

Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023

View Audit 18650 Questioned Costs: $1

Finding 26377 (2022-002)

Material Weakness 2022

Colorado Springs School District 11

CO

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain ce...

2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain certified payrolls for contractor or subcontractor work performed. The District did not have internal controls in place to identify that certified payrolls were not obtained. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently developing and implementing internal controls to ensure compliance. Grants Department personnel met with Facilities personnel to discuss the processes and procedures to implement, and internal controls that would ensure this. These will include a monthly checklist, verified with signatures of Facilities and Grants Department Personnel. This checklist will provide verification that certified payroll is being monitored and reviewed weekly, and is being compared to prevailing wage rates. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Initial implementation of internal controls beginning on August 1. Adjustments and revisions to initial processes as needed. The verifications are to be done on a recurring monthly basis.

View Audit 18323

Finding 26376 (2022-001)

Material Weakness 2022

Colorado Springs School District 11

CO

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

2022-001 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425U - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listin...

2022-001 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425U - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425W - COVID 19 Elementary and Secondary School Emergency Fund (ESSER)Homeless Children and Youth Passed-through Colorado Department of Education Award Number - 4425, 5425, 4420, 4419, 4414, 9414,4413, 8425, 9019; Award Year 2022 Summary of Finding: The District?s internal control policy requires that the district complete semi-annual time and effort certification for employees with wages and/or benefits that are charged to a federal grant. No time and effort certifications were completed for FY 2022. In addition, there were no internal controls checklists or procedure manuals for the grants department staff to follow while administering the various grants of the district. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently implementing a process to ensure compliance. Grants Dept. met with Area Superintendents and Program Directors to discuss the process and procedures to implement, and internal controls that would ensure this. They are as follows: Each department is responsible for collecting time and effort certification which will be signed by the staff member receiving the wages, and by a supervisor primarily responsible for collecting and verifying the documentation. Completion of time and effort forms are a joint responsibility between the employee and the supervisor and will be verified by the Grants Department. Internal controls are being put into place to ensure that processes are implemented regardless of possible staff turnover. Grants Staff have access to updated electronic files, housed in the S Drive, to ensure accessibility. These files contain detailed procedures and processes for the tasks that staff is required to complete. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Internal Controls and training implemented as of Nov. 1, 2022. Training ongoing throughout the year as needed. Adjustments and revisions to initial processes as needed. Time and Effort certifications will be completed semi-annually.

View Audit 18323

Finding 26251 (2022-002)

Significant Deficiency 2022

Southeastern Electric Cooperative

SD

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment ra...

Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment rates for combination rate vehicles instead of the applicable 2017 FEMA equipment rates for combination rate vehicles. In addition, the Cooperative submitted equipment costs for reimbursement and match that duplicated usage of certain vehicles. Responsible Individuals: Jon Wunder, Chief Financial Officer and Jay Cleveland, Accounting Manager. Corrective Action Plan: The Cooperative met the threshold for a single audit for the first time in several years. To make the process as efficient as possible, the Cooperative developed an excel template that summarizes the Cooperative?s accounting data into formats that are summarized for FEMA submission, review and audit. Once the errors were identified by the auditors, a revised claim was calculated and submitted for reimbursement. The Cooperative used this template for two FEMA submissions in 2022 and continues to refine the output measured by input from reviewers and auditors. In addition, the Cooperative will develop a written process that details the preparation and review of the excel template and submitted costs. Anticipated Completion Date: June 30, 2023

View Audit 22994

Finding 26250 (2022-003)

Material Weakness 2022

City of Montgomery, Alabama

AL

Subrecipient Monitoring Reporting § 200.303

Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.

View Audit 22891

Finding 26225 (2022-101)

Significant Deficiency 2022

Coconino County

AZ

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.303 § 200.458 § 200.513 § 200.521

CFDA No. and Name: 10.691 Good Neighbor Authority Responsible Persons: Siri Mullaney, Finance Director Anticipated completion date: June 30, 2023 Corrective Action: Concur. In fiscal year 2023, the Flood Control District was moved from the Public Works Department and formed into a stand-alone...

CFDA No. and Name: 10.691 Good Neighbor Authority Responsible Persons: Siri Mullaney, Finance Director Anticipated completion date: June 30, 2023 Corrective Action: Concur. In fiscal year 2023, the Flood Control District was moved from the Public Works Department and formed into a stand-alone department, allowing for the hire of new staff dedicated to the management of federal awards. This increase in oversight will provide the capacity to accurately account for federal awards and comply with requirements such as adherence to the award start and end dates and the receipt of pre-approval by the federal agency for pre-award costs. The County will continue to provide technical assistance and resources to departments managing federal awards.

View Audit 23228 Questioned Costs: $1

Finding 26187 (2022-003)

Significant Deficiency 2022

St. Luke's Home and St. Luke's Home Foundation

ND

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

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve funds. Responsible Individuals: Amy Kreidt, CEO/Adm...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve funds. Responsible Individuals: Amy Kreidt, CEO/Administrator and Brenda Thronburg, Accountant Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the Organization's reserve fund is completed with formal documentation noting the review. Anticipated Completion Date: 3/31/2023

View Audit 25663

Finding 26110 (2022-001)

Significant Deficiency 2022

Polk County School District

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021), S425W210011 (Year: 2021) Questioner Costs: 99,748 Prior Year Finding: No Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The School District will work with all entities to confirm that all existing internal controls are adhered to by developing and implementing an improved monitoring process. This process will ensure that all expenditures are compliant with all applicable policies and regulations. Estimated Completion Date: June 30, 2023 Contact Person: Tammy McDonald, Executive Finance Director Telephone: 770-748-3821 Email: tammy@polk.k12.ga.us

View Audit 23422 Questioned Costs: $1

Finding 26084 (2022-002)

Material Weakness 2022

Food Lifeline

WA

Subrecipient Monitoring Eligibility § 200.303

Compliance activities were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements resumed during the year ending June 30, 2022. The Organization did not resume eligibility verification when the requirements were reinstated. A risk assessment spreadsheet is maintain...

Compliance activities were temporarily suspended during the COVID-19 pandemic; however, the eligibility requirements resumed during the year ending June 30, 2022. The Organization did not resume eligibility verification when the requirements were reinstated. A risk assessment spreadsheet is maintained and submitted to the funder annually, which details if sub-recipients meet the required eligibility criteria. However, the Organization does not have controls in place to review these eligibility determinations to verify that they are complete and correct. The corrective action plan by the Organization is as follows: 1. Training on 2 CFR section 200.303 and related federal statutes for all staff involved in the management and implementation of the program. Estimated date of completion 04/03/2023 2. Improve controls through the implementation of a new annual verification process with each sub-recipient participating in the program (this is in addition to regularly scheduled check-ins required by WSDA and annual risk assessment). Estimated date of completion 04/28/2023 Responsible Individual: Samantha Franklin, CFO SamanthaF@foodlifeline.org - 206.432.3601

View Audit 22864

Finding 26016 (2022-004)

Significant Deficiency 2022

Laboure College of Healthcare

MA

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

Finding: No. 2022-004 Enrollment Reporting Finding: Institutions are required to report enrollment information under the Pell Grant and Direct Loan programs via the National Student Loan Data System (NSLDS) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV...

Finding: No. 2022-004 Enrollment Reporting Finding: Institutions are required to report enrollment information under the Pell Grant and Direct Loan programs via the National Student Loan Data System (NSLDS) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the NSLDS website, certifying through the NSLDS?s batch enrollment reporting process, or through certification of rosters provided to the National Student Clearinghouse (NSC). Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statues, regulations, and terms and conditions of the federal award. Corrective Action Taken or Planned: The College, more importantly the Financial Aid Director, Erin Hanlon will review its processes and internal controls to ensure that all enrollment information and status changes are reported completely, accurately, and in a timely manner, effective immediately. Additionally, a review of the submitted enrollment data to the NSLDS be performed to ensure current student information and status is properly reflected. Enrollment reporting corrections have been corrected as of 03/29/2023.

View Audit 24461

Finding 26012 (2022-001)

Significant Deficiency 2022

Butler County School District

KY

Questioned Costs Allowable Costs / Cost Principles § 200.303

IN REGARDS TO COVID-19 EDUCATION STABILIZATION FUND - ASSISTANCE LISTING NO. 84.425C, 84.425D, 84.425U, 84.425W; GRANT PERIOD -- YEAR ENDED JUNE 30, 2022 THE DISTRICT WILL IMMEDIATELY PUT MEASURES IN PLACE TO ENSURE THAT ALLOWABLE COSTS ARE CHARGED TO THE GRANT. THIS WILL BE COMPLETED TODAY NOVEMBER...

IN REGARDS TO COVID-19 EDUCATION STABILIZATION FUND - ASSISTANCE LISTING NO. 84.425C, 84.425D, 84.425U, 84.425W; GRANT PERIOD -- YEAR ENDED JUNE 30, 2022 THE DISTRICT WILL IMMEDIATELY PUT MEASURES IN PLACE TO ENSURE THAT ALLOWABLE COSTS ARE CHARGED TO THE GRANT. THIS WILL BE COMPLETED TODAY NOVEMBER 14, 2022.

View Audit 20676 Questioned Costs: $1

Finding 25950 (2022-002)

Material Weakness 2022

Whitley County

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Whitley County will make sure that moving forward we will verify there is proper ver...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Whitley County will make sure that moving forward we will verify there is proper verbiage in contracts over $25,000 stating that the vendor is not suspended or disbarred. Our Attorney has already been made aware of this and will immediately implement this step. Anticipated Completion Date: Immediate

View Audit 20329

Finding 25809 (2022-002)

Material Weakness 2022

School City of Mishawaka

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tracey R. Bolin, Director of Business Services Contact Phone Number: 574.254.4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Accounts Payable Specialist will create a google ...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tracey R. Bolin, Director of Business Services Contact Phone Number: 574.254.4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Accounts Payable Specialist will create a google spreadsheet that will include all capital assets that are paid in a docket. This spreadsheet will be shared with the Purchasing Coordinator and Assistant Director of Business Services. The Purchasing Coordinator will verify the assets are in the fixed asset program with the required information. A physical inventory will be conducted at least once every two years to prevent loss, damage, or theft of the assets and signed by the Purchasing Coordinator and the Assistant Director of Business Services. The Assistant Director of Business Services will verify the spreadsheet by using the Form 9 ? Schedule of Capitalized Equipment Detail. The Assistant Director of Business Services and the Purchasing Coordinator will both sign the schedule. Anticipated Completion Date: ? Implementation: March 2023

View Audit 24488

Finding 25807 (2022-001)

Material Weakness 2022

School City of Mishawaka

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Opera...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Operations will be made aware that construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. They will then inform the vendor of the requirements of what needs to accompany the invoice. The Accounts Payable Specialist will not issue a check unless all documentation is included with invoice. Anticipated Completion Date: March 2023

View Audit 24488

Finding 25507 (2022-001)

Significant Deficiency 2022

City of Sacramento

CA

Procurement, Suspension & Debarment § 200.303

FINDING 2022-001 Views of Responsible Officials and Corrective Action: We concur. Due to the finding that Convention and Cultural Services Department agreements did not contain a certification clause indicating the contractor was not suspended or debarred and other documentation was lacking to dem...

FINDING 2022-001 Views of Responsible Officials and Corrective Action: We concur. Due to the finding that Convention and Cultural Services Department agreements did not contain a certification clause indicating the contractor was not suspended or debarred and other documentation was lacking to demonstrate verification had been obtained prior to performance of an agreement, the Convention and Cultural Services Department will develop procedures outlining the requirement to use the SAM.gov (excluded Parties List System) database, require the vendor to provide proper certification, or include specific language in agreements to verify that any vendors who may be awarded a contract or submit invoices for federal grant-funded activities have not been debarred or suspended. Implementation Date: April 2023 Name of Responsible Person: Donald Gensler, APP Project Manager, Office of Arts + Culture

View Audit 23861

Finding 25366 (2022-005)

Significant Deficiency 2022

Donnelly College

KS

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding Reference 2022-005 Contact Person: Stephani Berry Views of Responsible Officials and Planned Corrective Action: This was neglected and documents missing due to staffing issues and high turnover. Verification is completed for enrolled students as soon as their ISIR is available to Donnelly th...

Finding Reference 2022-005 Contact Person: Stephani Berry Views of Responsible Officials and Planned Corrective Action: This was neglected and documents missing due to staffing issues and high turnover. Verification is completed for enrolled students as soon as their ISIR is available to Donnelly through Empower. Verification worksheets are completed by the student and verified by the FA staff as required by DOE (per FSA handbook). All student documents are kept in student's file in the FA office locked cabinet. Anticipated Completion Date: March 21, 2022

View Audit 25035

Finding 25263 (2022-002)

Material Weakness 2022

Women’s Advocates Inc.

MN

Material Weakness Period of Performance Internal Control / Segregation of Duties § 200.303

2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit...

2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Payroll accruals are currently reviewed and approved by a contracted accountant. This task will transition to financial staff by the end of the fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams

View Audit 23379

Finding 25259 (2022-004)

Material Weakness 2022

Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate

NE

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attribu...

Finding No. 2022-004 Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management included expenses incurred in January 2020 and February 2020 which were not supported by management in relation to prepare, prevent, or respond to coronavirus as these were incurred prior to when the Hospital began to prepare for coronavirus. Planned Corrective Action: Management will continue to refine processes to review reporting requirements and the accumulation of eligible expenditures per the terms and conditions of the PRF and reporting guidance provided by HRSA. However, the Hospital also incurred and reported sufficient unreimbursed expenditures attributable to coronavirus in the PRF reporting portal that if the noted item were not to be reported, the Hospital would have satisfactorily incurred eligible expenses in excess of PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Crystal Wyatt, CFO

View Audit 22532

Finding 25059 (2022-003)

Material Weakness 2022

Milan Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer and Food Service Director will review and initial the pric...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer and Food Service Director will review and initial the price quotes that are received for small purchases. The Corporation Treasurer and Food Service Director will review and initial documentation that vendors paid with federal grant monies were not suspended or debarred from participation in the program. Anticipated Completion Date: 8/31/2023

View Audit 20688

Finding 25058 (2022-002)

Material Weakness 2022

Milan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the monthly reimbursement request submitted to SNP. Anticipated Completion Date: 3/31/2023

View Audit 20688

Finding 25013 (2022-001)

Significant Deficiency 2022

Center for the Advancement of Science in Pace

FL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior...

2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior to submission to NASA. Responsible Party: Jonathan Bobbitt, CPA, Finance Manager Date Expected to be Corrected: October 15, 2023

View Audit 26147

Finding 25010 (2022-006)

Significant Deficiency 2022

Tri Valley Health System

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-006 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-006 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Health System claimed expenses that were incurred prior to when the Health System began to prepare for, prevent and respond to the coronavirus. This resulted in the incorrect treatment of expenses on the special report submitted to the Department of Health and Human Services (HHS) for Period 1. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will enhance internal control policies to ensure expenditures claimed under a federal program meet the terms and conditions of the award and are properly included in the reports required to be submitted to the federal agency. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25009 (2022-005)

Significant Deficiency 2022

Tri Valley Health System

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: Tri Valley Health System calculated the reimbursement rate from the total expenses, but also calculated the reimbursemeone on an individual expense in duplicate. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to ensure the reduction for reimbursement of expenditures are calculated and reported correctly for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25008 (2022-004)

Material Weakness 2022

Tri Valley Health System

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Complian...

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: Tri Valley Health System did not have an internal control process in place to ensure review and approval of the period 1 HHS report was documented by a separate individual outside of the preparer. Tri Valley Health System selected option ii to calculate lost revenue and should have selected option iii in the absence of an approved budget for the entire reporting period that was approved prior to March 27, 2020. In addition, the internal statements net patient revenue differed from the net patient revenue in the audited financial statement due to certain cost centers being classified differently. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to enhance internal control policies to ensure all lost revenue calculations are reviewed and approved to ensure we are electing the appropriate methodology in accordance with program requirements for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 24994 (2022-002)

Material Weakness 2022

South Vermillion Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payrol...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payroll Personnel Director will work together to confirm the information to be submitted in regards to the ESSER/GEER Funds. Both will sign off on the information. The information will then be reviewed by the Director of Curriculum and Superintendent to ensure that the reporting is accurate. Additionally, one of those individuals will sign off on the reporting. Anticipated Completion Date: Implemented Immediately

View Audit 21301

Corrective Action Plans

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