Corrective Action Plans

Finding 575380 (2021-004)

Material Weakness 2021

National Center for the Advancement of Stem

PA

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

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE will invoice for the indirect amount proportional only to the direct amount invoiced and only after the direct amount has been invoiced. Policy and procedure have been updated to reflect how this is invoiced. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

View Audit 365412 Questioned Costs: $1

Finding 575370 (2021-005)

Material Weakness 2021

McKenzie County Healthcare Systems, Inc. and Subsidiary

ND

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 1 TIN #770637...

Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 1 TIN #770637498 Federal Assistance Listing #93.498 The Health System failed to provide an expense listing that supported the expenses included within the HHS Special Report - Period 1 (Report). In addition, the Health System's lost revenue report did not reconcile to the Report and there was no evidence of review by someone other than the preparer. We will implement internal control policies to ensure all amounts reported and submitted to the federal agency are adequately documented and supported We will also implement internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Scott Merkel, CFO Anticipated Completion Date: Ongoing

View Audit 365407

Finding 574737 (2021-010)

Material Weakness 2021

Claremont School District

NH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334

The District did not provide a corrective action plan

View Audit 365056 Questioned Costs: $1

Finding 574736 (2021-009)

Material Weakness 2021

Claremont School District

NH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334

The District did not provide a corrective action plan

View Audit 365056 Questioned Costs: $1

Finding 574658 (2021-011)

Material Weakness 2021

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.

View Audit 364929

Finding 574654 (2021-007)

Significant Deficiency 2021

Virgin Islands Port Authority

VI

Questioned Costs Allowable Costs / Cost Principles § 200.303

The Authority will ensure that the management team will perform more stringent review of the allowable costs.

View Audit 364929 Questioned Costs: $1

Finding 574653 (2021-009)

Material Weakness 2021

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in accounting to serve as a reminder to submit financial reports to Engineering or the grantor.

View Audit 364929

Finding 574652 (2021-008)

Significant Deficiency 2021

Virgin Islands Port Authority

VI

Equipment & Real Property Management § 200.303 § 200.313

The Authority recognize the importance of maintaining accurate and complete property records for fixed assets purchased with federal funding. A complete fixed asset inventory was conducted in 2023 and is now performed annually. In addition, the integration of the fixed asset system will provide a li...

The Authority recognize the importance of maintaining accurate and complete property records for fixed assets purchased with federal funding. A complete fixed asset inventory was conducted in 2023 and is now performed annually. In addition, the integration of the fixed asset system will provide a listing of federally funded assets. System testing is ongoing, with implementation planned for Q2 2026.

View Audit 364929

Finding 574651 (2021-006)

Material Weakness 2021

Virgin Islands Port Authority

VI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.

View Audit 364929

Finding 571922 (2021-006)

None 2021

Choctaw County

OK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

We will implement policies and procedures to ensure compliance with applicable grant requirements.

View Audit 362988 Questioned Costs: $1

Finding 571921 (2021-005)

Material Weakness 2021

Choctaw County

OK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Period of Performance § 200.303

We will implement control procedures to ensure compliance with requirements.

View Audit 362988

Finding 571920 (2021-004)

Significant Deficiency 2021

Choctaw County

OK

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.508 § 200.510

We will adopt procedures and implement to ensure accurate reporting of expenditures on the SEFA and to ensure compliance with federal requirements.

View Audit 362988

Finding 571778 (2021-002)

Significant Deficiency 2021

Gunnison Valley Hospital Special Service District

UT

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: Provider Relief Fund and American Rescue Plan {ARP} Rural Distribution Compliance Requirement: Activities Allowed or Unallowed, Allowable Cost/Cost Principles Finding Summary: The District ...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: Provider Relief Fund and American Rescue Plan {ARP} Rural Distribution Compliance Requirement: Activities Allowed or Unallowed, Allowable Cost/Cost Principles Finding Summary: The District did not have adequate internal controls policy in place to ensure expenditures claimed were accurate and based upon underlying records and to ensure the records were retained to support the amounts. Responsible Individuals: Brian Murray, Chief Financial Officer Corrective Action Plan: GVH will review its internal controls related to grant tracking. It also assign a project or grant account number to each grant and code all expenditures to that account code. The items in this account will be logged and the appropriate back identified and maintained.

View Audit 362800

Finding 565787 (2021-013)

Material Weakness 2021

Rogers County

OK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.403

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the ...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359478 Questioned Costs: $1

Finding 565786 (2021-012)

Material Weakness 2021

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the ...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359478

Finding 565785 (2021-011)

Material Weakness 2021

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the ...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359478

Finding 565784 (2021-008)

Material Weakness 2021

Rogers County

OK

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.508 § 200.510

The Board of County Commissioners, with the cooperation and participation of all elected officials, rev iews, develops and implements policies and procedures to create a strong internal control environment. Addit ionally, the Board of County Commissioners conducts meetings with all elected officials...

The Board of County Commissioners, with the cooperation and participation of all elected officials, rev iews, develops and implements policies and procedures to create a strong internal control environment. Addit ionally, the Board of County Commissioners conducts meetings with all elected officials and officers responsible for the receipt and/or expenditure of county funds. These meetings address fiscal matters, including but not limited to, pol icy d iscussions and implementation, financial reports, budget oversight, SEF A reporting, and legal compliance. Policies and procedures, combined with fiscal oversight meetings, are intended to: I) prevent or detect material misstatements in the financial statements; 2) prevent or detect fraud within the county; 3) increase communication between the Board of County Commiss ioners and those elected officials and officers respons ible for the receipt and/or expenditure of public funds; 4) provide oversight over the fiscal concerns of the county; 5) identify and address risks related to financial reporting; 6) ensure the accuracy of Rogers County's financial statements, Estimate of Needs, the Schedule of Federal Awards ("SEFA"); and 7) ensure compliance with all applicable federal and state laws, regulations, and/or codes. The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of county funds, will evaluate the processes and procedures currently in place to detect and identify material misstatements in Rogers County's financial statements, detect fraud, and identify and address risks related to Rogers County's financial processes and procedures will be implemented to identify fraud, detect material misstatements in the financial statements, and address risks related to financial reporting.

View Audit 359478

Finding 556180 (2021-006)

Material Weakness 2021

Island Health, Inc.

MA

Cash Management HUD Housing Programs Material Weakness § 200.302 § 200.303 § 200.305

Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written proced...

Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Drawdown requests, including the initial review, documented approval proves, submission to the funding agency, and the recoding of the drawdown in the accounting system immediately after submission. • Maintain detailed records of all drawdown requests, supporting documentation, approvals, and correspondence. • Conduct regular internal reviews of drawdown activities to ensure compliance with procedures and maintain audit trail. • Review drawdown procedures annually to ensure they remain current with funding agency guidelines and best practices.

View Audit 354872

Finding 555673 (2021-006)

Material Weakness 2021

Island Health, Inc.

MA

Cash Management HUD Housing Programs Material Weakness § 200.302 § 200.303 § 200.305

Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written proced...

Item 2021.006 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Prepare written procedures to document the process for Drawdown requests, including the initial review, documented approval proves, submission to the funding agency, and the recoding of the drawdown in the accounting system immediately after submission. • Maintain detailed records of all drawdown requests, supporting documentation, approvals, and correspondence. • Conduct regular internal reviews of drawdown activities to ensure compliance with procedures and maintain audit trail. • Review drawdown procedures annually to ensure they remain current with funding agency guidelines and best practices.

View Audit 354288

Finding 554491 (2021-012)

Material Weakness 2021

Washington County

OK

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

No corrective action taken.

View Audit 353149

Finding 554490 (2021-011)

Material Weakness 2021

Washington County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

No corrective action taken.

View Audit 353149

Finding 554489 (2021-010)

Material Weakness 2021

Washington County

OK

Reporting Internal Control / Segregation of Duties § 200.210 § 200.303 § 200.502 § 200.508 § 200.510

Through the assistance of the Oklahoma State Auditors and Inspectors Office, we have received appropriate instruction on how they wish the appearance of the SEF A to be. We believe this issue to be resolved and will be reported as instructed from this point forward.

View Audit 353149

Finding 530128 (2021-002)

Material Weakness 2021

Astria Health

WA

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

Finding Number 2021-002: Reporting - Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance. Program: U.S. Department of Helath and Human Services - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Response and Corrective Action Plan: Mana...

Finding Number 2021-002: Reporting - Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance. Program: U.S. Department of Helath and Human Services - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Response and Corrective Action Plan: Management agress with the finding. The Organization will review and modify policies and procedures over Federal Grant Awards to ensure management implements policies and procedures to ensure there is understanding of the terms and conditions of Federal awards and that reports are prepared and reviewed by separate individuals with evidence of review documented. Anticipated Completion Date: by December 31, 2024. Responsible Person: Matthew Matthiessen, CFO.

View Audit 348226

Finding 526799 (2021-012)

Material Weakness 2021

Muskogee County

OK

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Assistance Listing Number 21.019 Noncompliance Over Major Federal Program Coronavirus Relief Fund Activities Allowed or Unallowed and Allowable Costs/Cost Principles Chairman Board of County Commissioners: Muskogee County has hired an internal grant administrator to assist in keeping the county comp...

Assistance Listing Number 21.019 Noncompliance Over Major Federal Program Coronavirus Relief Fund Activities Allowed or Unallowed and Allowable Costs/Cost Principles Chairman Board of County Commissioners: Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to ensure that all grant funds are properly expended within the allowable period of performance. It should be noted that OMES did not review any of the submitted information to determine eligibility prior to sending reimbursements for items that have now been determined questionable. County Clerk: Documentation was scanned into the Purchase Order's images and once the Purchase Order was paid, the images were then deleted by the Board of County Commissioners secretary. Images were later recovered by the software system and since the incident, restrictions have been implemented to no longer allow deletions.

View Audit 345861 Questioned Costs: $1

Finding 526798 (2021-011)

Material Weakness 2021

Muskogee County

OK

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

Assistance Listing Number21.019 Lack of Internal Controls Over Major Federal Programs Coronavirus Relief Fund Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to ens...

Assistance Listing Number21.019 Lack of Internal Controls Over Major Federal Programs Coronavirus Relief Fund Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to ensure that all grant funds are properly expended.

View Audit 345861

Corrective Action Plans

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