Corrective Action Plans

Invoices that are received will be scanned to “invoices”. This will direct them to our electronic software, Docuware. The item will then be forwarded to the appropriate Program Director for approval, and they will indicate the appropriate cost centers / allocations. Bookers will then review the approved coding and entered fiscal software. If there is a question or concern about approved coding by the bookkeeper they will speak with Director of Finance, Ethan Terrio. Once invoices are entered into fiscal software, checks will be printed. The check stub and invoice will be attached to each other and filed in the fiscal department. Paper documents will continue to be maintained in fiscal until we go 100% paperless, then all documents will be stored in Docuware.

Dear Mr. Waguespack,We appreciate the opportunity afforded to review and respond to the revised audit finding regarding the "Weakness in Controls over Research and Development Project Closeouts and Accounting Records".Finding: Weakness in Controls over Research and Development Project Closeouts and Accounting RecordsManagement concurs with the finding listed in the report.Response to Finding and Corrective Actions:We agree with the finding that the audit identified ledger transactions incurred outside of 120 days from project end dates. Although LSUHSC-NO has made considerable progress in rectifying the weakness by implementing corrective plans identified in prior findings, significant turnover in departmental business managers and difficulty in recruiting personnel have impacted the complete resolution of the issue.Despite the considerable progress made, your office identified three (3) projects as being non-compliant. Of these projects, the FFR/final invoice was submitted within federal guidelines of 120 days. Thereafter, a credit was applied resulting in a revised FFR/final invoice and refund to the sponsor.It should be further noted that of the remaining seven (7) projects with control issues, none had questioned costs and are summarized below:? Four (4) projects had no effect on the Federal Financial Report (FFR) submitted or drawdown of funds. The expenditures included on the FFR and the requested funds were reasonable, allocable, allowable, and within the project closeout timeline.? One (1) project had transactions due to the month end indirect cost allocation process which was within the posting guidelines for the institution and within the period included in the 120 days .? Two (2) projects were authorized for an extension as supported by the documents provided to the auditor.LSUHSC-NO is committed to continued fiscal responsibility, partnership and training as evidenced by the following corrective actions:1) Sponsored Projects Accounting ("SPA") will initiate training for Departmental Business Managers and School Fiscal Deans to review single audit compliance requirements, project management, and SPA related reports and expectations.Responsible Personnel for #1: Sponsored Projects AccountingAnticipated Completion Date: June 30, 20232) Accounting Services will investigate the feasibility of implementing automated system controls in PeopleSoft to prevent costs from being charged to projects beyond close out periods or the feasibility of providing SPA with the authority to close out projects not addressed by the Schools in a timely manner.Responsible Personnel for #2: Executive Director of Accounting ServicesAnticipated Completion Date: December 31, 20233) In recognition of the significant turnover in Business Managers, LSUHSC-NO has increased the salaries of the departmental business managers to attract and retain effective team members. SPA has recently hired two new positions in response to the previous years' finding. Additionally, LSUHSC-NO will commit to hiring a third new position in SPA.The Director for Financial Reporting , Asset Management & Sponsored Projects Accounting position was recently created to provide a higher level oversight in the department. The director is reassessing the roles and responsibilities of the existing staff in the department and has identified opportunities for better utilization of the employees.Responsible Personnel for #3: Executive Director of Accounting ServicesAnticipated Completion Date: December 31, 2023Furthermore, LSUHSC -NO will continue the following ongoing corrective actions previously implemented:4) The Fiscal Dean of each School or his/her designee will continue to review and monitor departmental compliance with Chancellor Memorandum ("CM-21"), which includes the responsibilities of the required financial management of an individual project or group of projects.5) The Fiscal Dean of each School or his/her designee will ensure their Business Managers are properly trained on the following: monitoring budgets and timely collections of overruns, project closeout procedures, and account reconciliation in compliance with CM-21.Responsible Personnel for #4 and #5: School Fiscal DeansAnticipated Completion Date for #4 and #5: June 30, 20216) SPA will continue to provide PeopleSoft Financials error reports to applicable Business Managers and Fiscal Deans for immediate action with errors such as: projects with an end date that has passed, projects in deficit, or projects not setup to accept personnel expenses.Responsible Personnel for #6:Departmental Business Managers School Fiscal Deans Sponsored Projects AccountingAnticipated Completion Date for #6: February 20227) SPA will continue to escalate and follow-up on requests to correct projects with expenditures posting beyond 90 days that are not addressed in a timely manner to the Principal Investigator, Department Head, Dean, and Chancellor as necessary.Responsible Personnel for #7: Sponsored Projects AccountingAnticipated Completion Date for #7: January 5, 2023If you have any additional questions or concerns, please do not hesitate contacting me.

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

Suggested Action (s)- Create an SR (Service Request) with Oracle to prevent transactions coming from subledgers after the award expiration date. Update and share the award closeout checklist under the ERP platform emphasizing the critical activities and timelines to ensure successful and timely closure of awards. Develop additional reports in ERP system to support the analysis of expenses charged to the awards after their expiration dates for timely remedial actions. Responsible Official- Global Controller Senior Director Finance Systems & Operations Regional Finance Officers Country Program SMT. Completion Date- September 30th, 2023.

2022-006: Internal Control Over Compliance and Compliance with Period of Performance Management is emphasizing prompt period closing to ensure that know Items are recorded in the wrong period. New layers of internal control have been added to ensure detailed review of accounting transactions. The ERM department is in the process of hiring an international compliance director, whose team will work as the second set of eyes (internal audit function) to ensure compliance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023 Anticipated Completion Date:

Finding 2022-005: Internal Control Over Compliance and Compliance with Period of Performance Management through the local offices has already developed a policy to ensure that the period of performance is adhered too. Management is in the process of hiring another international compliance officer in both US and Iraq to particularly focus on grants performance requirements and sub-recipient grants management. Management through its Enterprise risk management is planning to schedule trainings for various departments concerning period of performance. Individual(s) Responsible for Corrective Action Plans: Simon Peter Kabogoza, Controller, Heartland Alliance International skabogoza@heartlandalliance.org Anticipated Completion Date: 12/2023

FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required reimbursement requests, quarterly performance reports, and semi-annual SF-425 ?Federal Financial Reports to the Federal Emergency Management Agency (FEMA)? are completed thoroughly, accurately, and on-time. The Fire Chief will direct the Assistant Fire Chief to complete the reports via the FEMA GO website. Once each of the reports have been submitted, the Assistant Fire Chief will print the completed documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Assistant Fire Chief 2. Submitted By: (NAME), Assistant Fire Chief 3. Reviewed & Approved By: (NAME), Fire Chief Anticipated Completion Date: ? Implementation: June 2023

Condition: Final financial reports were not filed in a timely manner for a Special Education Cluster grant. Corrective Action Planned: To date all grants required to be closed out have been completed. Anticipated Completion Date: 2022-2023 school year Contact: Thad King, Superintendent of Schools

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.

The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award not later than 90 days after the end of the funding period unless an extension is authorized. These procedures have been updated in the Financial Procedures Manual (pages 226-230 under Section G - Timely Obligation of Funds)

Invoices that are received will be scanned to “invoices”. This will direct them to our electronic software, Docuware. The item will then be forwarded to the appropriate Program Director for approval, and they will indicate the appropriate cost centers / allocations. Bookers will then review the approved coding and entered fiscal software. If there is a question or concern about approved coding by the bookkeeper they will speak with Director of Finance, Ethan Terrio. Once invoices are entered into fiscal software, checks will be printed. The check stub and invoice will be attached to each other and filed in the fiscal department.Paper documents will continue to be maintained in fiscal until we go 100% paperless, then all documents will be stored in Docuware.