Corrective Action Plans

Finding 572232 (2023-029)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.328 § 200.329 § 200.334

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and ...

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and written processes will be issued to expedite the information requests and ensure their rapid submission. This will be in accordance with both state and federal regulations. Once the agreements are finalized, they will be submitted to the auditing firm. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572221 (2023-004)

Significant Deficiency 2023

Galveston County Health District

TX

Cash Management Internal Control / Segregation of Duties

Planned Corrective Action: We will ensure that all drawdown is supported by data directly from the financial system. We will also develop a drawdown checklist with approval workflow to ensure that there is adequate review and approval over the monthly drawdowns. Name of Contact Person: Ruth Cable, C...

Planned Corrective Action: We will ensure that all drawdown is supported by data directly from the financial system. We will also develop a drawdown checklist with approval workflow to ensure that there is adequate review and approval over the monthly drawdowns. Name of Contact Person: Ruth Cable, CFO Anticipated completion date: September 30, 2025

View Audit 363352

Finding 572217 (2023-003)

Significant Deficiency 2023

Galveston County Health District

TX

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Planned Corrective Action: We will develop internal reports to align with UDS reporting requirements. We will also create a reconciliation log to track changes and justifications. We will assign an individual to oversee data integrity and submission. Name of Contact Person: Ruth Cable, CFO, Lane Bak...

Planned Corrective Action: We will develop internal reports to align with UDS reporting requirements. We will also create a reconciliation log to track changes and justifications. We will assign an individual to oversee data integrity and submission. Name of Contact Person: Ruth Cable, CFO, Lane Baker, COO, and Tomiko Fisher, COO Anticipated completion date: October 31, 2025

View Audit 363352

Finding 572213 (2023-002)

Material Weakness 2023

Galveston County Health District

TX

Eligibility Internal Control / Segregation of Duties

Planned Corrective Action: We have reviewed all billing codes and overrides and research ways to automate controls to apply sliding fee discounts consistently. The error was primarily due to COVID test cost CPT 87635 that was covered by the grants which was wet to ignore the slide. After the grants ...

Planned Corrective Action: We have reviewed all billing codes and overrides and research ways to automate controls to apply sliding fee discounts consistently. The error was primarily due to COVID test cost CPT 87635 that was covered by the grants which was wet to ignore the slide. After the grants were closed no one managed this properly as the full charge was being charged to the patient. We performed internal reviews of billing for compliance. Reports were run identifying these patients and we applied the appropriate discount that was applied on a sliding discount at the time of service. NexGen is set to apply sliding fee discounts automatically based on file maintenance setting and patient chart setting. All CPT Codes that are set to slide fees are exempt under special programs and are being managed at the beginning and ending of these programs. Name of Contact Person: Ruth Cable, CFO and Lane Baker, COO Anticipated completion date: September 30, 2025 Managements Response: The District has reviewed the Independent Auditor’s recommendation. The District’s leadership is committed to developing processes to ensure all compliance requirements are met.

View Audit 363352

Finding 572167 (2023-001)

Significant Deficiency 2023

Town of Needham

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Re: 2023-001 Improve Internal Controls over Reporting This letter is in response to the above referenced finding in the FY2023 Single Audit. The Town acknowledges the lateness of the filing of the report for FY2023, which was due to a misunderstanding as to the requirements on the use of ARPA fund...

Re: 2023-001 Improve Internal Controls over Reporting This letter is in response to the above referenced finding in the FY2023 Single Audit. The Town acknowledges the lateness of the filing of the report for FY2023, which was due to a misunderstanding as to the requirements on the use of ARPA funds that were considered as the standard allowance for revenue loss. Similarly, a reporting delay also happened for FY2024. We have taken action to ensure the issue does not reoccur.

View Audit 363280

Finding 572166 (2023-001)

Significant Deficiency 2023

Frist Art Museum

TN

Procurement, Suspension & Debarment

Procurement Auditor's Recommendation: FAM should ensure that the procurement policy subsequently implemented meets all the procurement standards outlined in the Uniform Guidance and should be followed for all purchases meeting the established thresholds. Corrective Action Taken: Management agrees wi...

Procurement Auditor's Recommendation: FAM should ensure that the procurement policy subsequently implemented meets all the procurement standards outlined in the Uniform Guidance and should be followed for all purchases meeting the established thresholds. Corrective Action Taken: Management agrees with the auditor's recommendation. We encountered difficulties complying with this criterion because the grant was not awarded and under contract until over nine months after the grant period began. Longstanding vendor relationships were already in place and so costs were incurred prior to award knowledge. On a prospective basis, we will develop and adhere to a procurement policy that meets the procurement standards outlined in the Uniform Guidance including established thresholds. Corrective Action Completion Date: Subsequent to December 31, 2023, FAM has developed a procurement policy that complies with the Uniform Guidance requirements and will apply it to future grants with federal expenditures.

View Audit 363273

Finding 572094 (2023-001)

Significant Deficiency 2023

Oxford School District

MS

Cash Management Reporting School Nutrition Programs

During our Mississippi Department of Education (MDE) Administrative Review, auditors provided technical assistance on using the Edit Check Report in Mosaic to avoid underreporting or overreporting meals. Since that review, we have implemented the use of the Edit Check Report to enter reimbursable m...

During our Mississippi Department of Education (MDE) Administrative Review, auditors provided technical assistance on using the Edit Check Report in Mosaic to avoid underreporting or overreporting meals. Since that review, we have implemented the use of the Edit Check Report to enter reimbursable meals in the MARS system instead of the Claim Report. This change improves the accuracy of meal counts and reimbursement claims. Additionally, we will establish a formal review process whereby a second staff member verifies montly claims before submission to further ensure accuracy and compliance.

View Audit 363239

Finding 572086 (2023-001)

Significant Deficiency 2023

North Mississippi Education Consortium, Inc.

MS

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.430

Issue: Summary Condition: The Auditee submitted reimbursement requests to the Mississippi Department of Education (MOE) that were not fully supported: Standard monthly amounts requested for Digital Learning Instructor (DU) labor exceeded actual contract costs, resulting in overstatements. 1 of 60 it...

Issue: Summary Condition: The Auditee submitted reimbursement requests to the Mississippi Department of Education (MOE) that were not fully supported: Standard monthly amounts requested for Digital Learning Instructor (DU) labor exceeded actual contract costs, resulting in overstatements. 1 of 60 items sampled lacked support for $11,700 in charges. Cause: The Consortium requested funds before receiving invoices or verifying actual expenses. There was no reconciliation process in place to verify that reimbursement requests matched actual expenditures. Effect: Federal funds were received in excess of allowable costs and not returned to the grantor. These excess reimbursements represent questioned costs which the grantor could request funds to be refunded. Criteria: In accordance with 2 CFR 200.403 and 200.430, costs must be necessary, reasonable, and allocable, and adequately documented to be allowable under federal awards. Questioned Costs: Total known questioned costs are $49,082, which includes: $37,382 related to Digital Learning Instructor (DLI) contract labor, including $34,445 in excess labor charges and $2,937 in related indirect costs. These charges were identified through a 100% review of all DU contract labor activity for fiscal year 2023. $11,700 from a single reimbursement request that partially lacked supporting documentation. This item was identified during testing of a sample of 60 items totaling $6,545,759.87. Response: The Consortium acknowledges the finding and agrees with the audit's assessment. The practice of requesting reimbursement based on estimated monthly amounts without timely reconciliation to actual expenses was not in alignment with federal cost principles under 2CFR 200.403 and 200.430. We recognize that this oversight led to the disbursement of excess federal funds, and we are committed to promptly resolving this issue and implementing strong internal controls to prevent recurrence. Corrective Action Plan: Reconciliation Process Implementation: We have implemented a formal reconciliation process to ensure reimbursement requests are in line with actual cost. This includes reviewing all invoices and matching them to amounts requested. Return of Excess Funds: We are identifying and preparing to return any excess federal funds that were distributed as a result of these overstatements, as part of our reconciliation review. Corrective Action Timeline: The reconciliation process was initiated in June 2025. The return of fund to Mississippi Department of Education will begin with sending the audit report to MDE and getting directions on how to return overstated funds. Responsible Individuals: Mark Brown, business manager, is leading the implementation of the corrective action measures, in collaboration with Projects Coordinator, Susan Scott.

View Audit 363217 Questioned Costs: $1

Finding 572058 (2023-004)

Significant Deficiency 2023

Waikiki Health

HI

Allowable Costs / Cost Principles § 200.303

Finding 2023.004 - Allowable Costs/Activities Allowed or Unallowed Recommendation The Center should establish a system of internal controls to ensure that all cash disbursements are properly approved. Action Taken I will work directly with the Chief Executive Officer, Alexis Charpentier, to develo...

Finding 2023.004 - Allowable Costs/Activities Allowed or Unallowed Recommendation The Center should establish a system of internal controls to ensure that all cash disbursements are properly approved. Action Taken I will work directly with the Chief Executive Officer, Alexis Charpentier, to develop written policies requiring cash disbursements to follow a clear, tiered approval process based on the amount. For example: • Up to a set threshold: Department manager approval • Above threshold: Department manager plus finance director/CFO approval • High-value disbursements: Additional executive or board-level approval. Requiring supporting documents (invoices, contracts, purchase orders) for every disbursement. Approvers must verify accuracy and completeness before authorizing payment. If there are any questions regarding this plan, please e-mail Yumiko Molden at ymolden@waikikihealth.org. Sincerely, Yumiko Molden CFO

View Audit 363175

Finding 572057 (2023-003)

Significant Deficiency 2023

Waikiki Health

HI

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2023.003 - Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken I will work directl...

Finding 2023.003 - Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken I will work directly with the Director of Clinical Operations, Kei Wee, to conduct a comprehensive review of the Center's existing sliding fee scale policy to ensure alignment with federal guidelines and best practices, clarifying documentation requirements, including acceptable forms of income verification and definition of family size. The Clinical Operations Director, Kei Wee, will develop and implement a step-by-step standard operating procedure (SOP) for staff to consistently assess and apply sliding fee discounts. The SOP will include clear instructions for verifying documentation, calculating discount eligibility, and recording determinations in the patient's record. The Clinical Operations Director, Kei Wee's management team, will conduct monthly spot audits of a sample of sliding fee files to verify correct application and documentation. The managers will report the findings to management for corrective follow-up and provide training for registration/front-desk staff and billing personnel on the updated policy and procedures as needed.

View Audit 363175

Finding 572045 (2023-004)

Material Weakness 2023

City of Bethel, Alaska

AK

Reporting Material Weakness § 200.512

Finding 2023-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Cindy Sharp, Deputy Finance Director Corrective Action Plan: Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will...

Finding 2023-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Cindy Sharp, Deputy Finance Director Corrective Action Plan: Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. This includes the following programs: US Department of the Interior, US Department of the Treasury Federal Payment in Lieu of Taxes (PILT) and Coronavirus State and Local Fiscal Recovery Funds. Proposed Completion Date: Fiscal year 2024.

View Audit 363154

Finding 572033 (2023-003)

Material Weakness 2023

Catherine McAuley Center, Inc.

IA

Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.502 § 200.510

Finding 2023-003 - Material Weakness in Internal Control over Compliance and Material Noncompliance (Qualified Opinion) - Inadequate Tracking of Expenditures and Retention of Documentation: Activities Allowed or Unallowed: Allowable Costs/Cost Principles and Reporting (A/B/L) for Assistance Listing ...

Finding 2023-003 - Material Weakness in Internal Control over Compliance and Material Noncompliance (Qualified Opinion) - Inadequate Tracking of Expenditures and Retention of Documentation: Activities Allowed or Unallowed: Allowable Costs/Cost Principles and Reporting (A/B/L) for Assistance Listing Number 19.510 and 93.567 Criteria: The Code of Federal Regulations (CFR) Section 200.510(b) states in part, “The auditee must also prepare a schedule of federal expenditures for the period covered by the auditee’s consolidated financial statements which must include the total Federal awards expended as determined in accordance with 200.502.” Also, in accordance with CFR Section 200.302(b) - Financial Management, the auditees financial management system must provide 1) identification of all federal awards received and expended; 2) accurate, current, and complete disclosure of the financial results of each federal award or program; 3) records that identify adequately the source and application of funds for federally‐funded activities; 4) effective control over, and accountability for, all funds, property, and other assets; 5) comparison of expenditures with budget amounts for each Federal award; 6) written procedures to implement the requirements of section 200.305 and; 7) written procedures for determining the allowability of costs in accordance with Subpart E and the terms and conditions of the Federal award. Recipients of federal awards must submit accurate, complete and timely financial and performance reports. The Organization should have internal controls designed to ensure compliance with those provisions. The Organization should retain sufficient documentation such as invoice and allocation support for expenditures to retain documentation for audit purposes. Condition: During detail testing of expenditures, it was noted that the Organization did not maintain adequate documentation to support how certain costs were allocated to the federal program. Several transactions lacked sufficient detail, such as invoice or expense reimbursement form. Several expenditures selected for testing did not obtain sufficient approval by an individual at the Organization. It was noted that quarterly reports provided to the federal program were not reviewed by an individual at the Organization prior to submission to ensure accurate report of expenditures. Cause: The Organization does not have an adequate system in place to ensure quarterly reports have sufficient supporting documentation, proper approval/review, and accurate reporting prior to submission. Responsibilities for expenditure tracking were not clearly assigned, and there was no formal review process in place. The Organization is not following their Document Retention Policy. Effect: The effect of this condition increases the possibility that quarterly financial reports are misstated or inaccurate and increase the risk of noncompliance with federal requirements. The effect of this condition also increases the risk that expenditures are unallowable per the grant, federal regulations, or cost principles due to the insufficient support of proper approval retained. Questioned costs: None Repeat Finding: Yes - 2022-004 Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved and reviewed. A formal review process should be established to ensure compliance. The Organization should following the Document Retention Policy that was put in place and required by law. Management Response: There is no disagreement with the audit finding. Management has taken steps to address these deficiencies in fiscal year 2025 including but not limited to: the implementation of a new accounting system that includes document retention and review/sign off logs, the engagement of a third-party CPA firm to provide client advisory and accounting services and the review and updating of accounting policies and procedures for best practices. Responsible Person for Corrective Action Plan: Marc Hall, Director of Operations Implementation Date for Corrective Action Plan: Fiscal year 2025

View Audit 363139

Finding 571854 (2023-004)

Material Weakness 2023

Great Lakes Recovery Centers, Inc.

MI

Questioned Costs Reporting Allowable Costs / Cost Principles

No corrective action plan is need as this was a singular one-time event involving provider relief funding from HRSA. Person(s) Responsible: Tracy Busse and Greg Toutant Timing for Implementation: N/A

View Audit 362889 Questioned Costs: $1

Finding 571853 (2023-003)

Significant Deficiency 2023

Great Lakes Recovery Centers, Inc.

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

GLRC is currently experiencing a delay in completion of their required audit which is causing us to miss filing to the single audit clearinghouse by June 30, 2025. We will be out of compliance for the 2024 audit but will be cathing up for meeting the June 2026 deadline for the 2025 audit. GLRC will ...

GLRC is currently experiencing a delay in completion of their required audit which is causing us to miss filing to the single audit clearinghouse by June 30, 2025. We will be out of compliance for the 2024 audit but will be cathing up for meeting the June 2026 deadline for the 2025 audit. GLRC will be engaging a new audit firm for the upcoming fiscal year. Person(s) Responsible: Tracy Busse and Greg Toutant Timing for Implementation: GLRC expects to be caught up for June 30, 2026

View Audit 362889

Finding 571832 (2023-006)

None 2023

Dorchester County Sanitary District, Inc.

MD

Cash Management Matching / Level of Effort / Earmarking

Finding Summary: The District was required to have their first single audit for the year ending June 30, 2023. They did not submit its audited financial statements and federal program data to the Federal Audit Clearinghouse by the due date of March 31, 2024. Responsible Individuals: Peter McElroy, D...

Finding Summary: The District was required to have their first single audit for the year ending June 30, 2023. They did not submit its audited financial statements and federal program data to the Federal Audit Clearinghouse by the due date of March 31, 2024. Responsible Individuals: Peter McElroy, Director. Corrective Action Plan: The District has experienced significant turnover in management positions. They have recently employed a new Director. As a result, the District will have more timely filings going forward, if required.

View Audit 362857

Finding 571810 (2023-001)

Significant Deficiency 2023

Town of Plainville

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Correction Action Plan – Finding 2023-001 “Document Policies and Procedures Over Federal Awards” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Expected Completion Date: We anticipate t...

Correction Action Plan – Finding 2023-001 “Document Policies and Procedures Over Federal Awards” Correction Action to be taken: We have been updating and developing written policies and procedures related to Federal awards as required under Uniform Guidance. Expected Completion Date: We anticipate that the policies and procedures will be completed and approved by June 30, 2026. Contact Person: Julie Hebert, Finance Director

View Audit 362825

Finding 571807 (2023-002)

Significant Deficiency 2023

Town of Plainville

MA

Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency

Correction Action Plan – Finding 2023-002 “Improve Time and Effort Documentation” Correction Action to be taken: The Town is reviewing all school contracts and time sheets for inefficiencies and requiring adjustments or more documentation as necessary. Expected Completion Date: The Treasurer/Collect...

Correction Action Plan – Finding 2023-002 “Improve Time and Effort Documentation” Correction Action to be taken: The Town is reviewing all school contracts and time sheets for inefficiencies and requiring adjustments or more documentation as necessary. Expected Completion Date: The Treasurer/Collector’s office has taken over most of the school’s payroll in FY25 and is working with our new School Business Manager to correct all of the timesheet inadequacies. We anticipate that all major inefficiencies within school payroll will be eradicated by December 31, 2025. The Town is also shifting to a new payroll system which will properly report time and attendance. Contact Person: Julie Hebert, Finance Director; Janet Jannell, Treasurer/Collector; Kaitlyn Shelar, School Business Manager

View Audit 362825

Finding 571806 (2023-007)

Significant Deficiency 2023

City of Ashton

IA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The annual budget for fiscal year 2023-2024 was submitted late due to a computer crash. The computer had to be repaired so the report could not be completed until the computer was repaired and returned. All reports will be initialed and dated to show independent review and will be timely submitted f...

The annual budget for fiscal year 2023-2024 was submitted late due to a computer crash. The computer had to be repaired so the report could not be completed until the computer was repaired and returned. All reports will be initialed and dated to show independent review and will be timely submitted from now on.

View Audit 362824

Finding 571785 (2023-003)

Significant Deficiency 2023

Aim Institute

NE

Eligibility

We will develop a checklist to ensure all documentation and eligibility requirements are met. We will review monthly with the teams to validate all documentation. During this review we will also make sure that all program directors are trained on the proper documentation and eligibility requirements...

We will develop a checklist to ensure all documentation and eligibility requirements are met. We will review monthly with the teams to validate all documentation. During this review we will also make sure that all program directors are trained on the proper documentation and eligibility requirements. Reasonable completion date: 06/30/25 Responsible Party: Erin Lasiter, VP Programs/Operations

View Audit 362806

Finding 571751 (2023-004)

None 2023

Bioscience and Technology Business Center, Inc. D/b/a Ku Innovation Park

KS

Procurement, Suspension & Debarment

Management’s Response/Corrective Action Plan (Unaudited): Management agrees to address the finding. Management will implement procedures to obtain certification from vendors stating their organization is not suspended, debarred, or otherwise excluded from participating in federal assistance programs...

Management’s Response/Corrective Action Plan (Unaudited): Management agrees to address the finding. Management will implement procedures to obtain certification from vendors stating their organization is not suspended, debarred, or otherwise excluded from participating in federal assistance programs. The Organization will also retain supporting documentation for review. Planned Completion Date: June 2025 Contact Person Responsible for Correction Action: Adam Courtney

View Audit 362751

Finding 571750 (2023-005)

Significant Deficiency 2023

Bioscience and Technology Business Center, Inc. D/b/a Ku Innovation Park

KS

Reporting

Management’s Response/Corrective Action Plan (Unaudited): Management agrees with the findings and implemented corrective action after the 2022 Audit. The Organization has designated a knowledgeable person separate from the preparer of the reports to review all expenditures that go into the reports p...

Management’s Response/Corrective Action Plan (Unaudited): Management agrees with the findings and implemented corrective action after the 2022 Audit. The Organization has designated a knowledgeable person separate from the preparer of the reports to review all expenditures that go into the reports prior to submission and will retain documentation of such review. Planned Completion Date: April 2024 Contact Person Responsible for Correction Action: Adam Courtney

View Audit 362751

Finding 571748 (2023-003)

Material Weakness 2023

Bioscience and Technology Business Center, Inc. D/b/a Ku Innovation Park

KS

Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.313

Management’s Response/Corrective Action Plan (Unaudited): Management agrees to address the finding in its capital asset tracking schedule. The Organization and its outsourced accountant have discussed the finding and will implement procedures on tracking capital assets funded with federal grants. Th...

Management’s Response/Corrective Action Plan (Unaudited): Management agrees to address the finding in its capital asset tracking schedule. The Organization and its outsourced accountant have discussed the finding and will implement procedures on tracking capital assets funded with federal grants. This tracking will be incorporated to the current capital asset tracking schedule. Planned Completion Date: June 2025 Contact Person Responsible for Correction Action: Adam Courtney

View Audit 362751

Finding 571733 (2023-005)

Material Weakness 2023

Helena Indian Alliance

MT

Internal Control / Segregation of Duties

Finding 2023-005: Restricted Net Assets Restatement - Recommendation: We recommend implementing enhanced controls to ensure all donor and grant agreements are reviewed for restrictions upon receipt and at year-end. Restricted net asset balances should be reconciled regularly to ensure accurate finan...

Finding 2023-005: Restricted Net Assets Restatement - Recommendation: We recommend implementing enhanced controls to ensure all donor and grant agreements are reviewed for restrictions upon receipt and at year-end. Restricted net asset balances should be reconciled regularly to ensure accurate financial reporting. Management’s Response: We agree with the recommendation. Management will implement enhanced controls to ensure all donor and grant agreements are reviewed for restrictions both upon receipt and as part of the year-end close process. In addition, restricted net asset balances will be reviewed and reconciled on a regular basis to ensure accurate classification and financial reporting in accordance with donor intent and applicable accounting standards.

View Audit 362739

Finding 571732 (2023-004)

Significant Deficiency 2023

Helena Indian Alliance

MT

Reporting Internal Control / Segregation of Duties

Finding 2023-004: Late Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse - Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the aud...

Finding 2023-004: Late Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse - Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We agree with the recommendation. Management will implement procedures to ensure accounting records and supporting documentation are finalized in a timely manner and made available to the auditors early in the audit process. This includes establishing internal deadlines for closing the books, preparing audit schedules, and coordinating with relevant departments to allow sufficient time for audit completion prior to the statutory deadline.

View Audit 362739

Finding 571731 (2023-003)

Significant Deficiency 2023

Helena Indian Alliance

MT

Finding 2023-003: Overstatement of Gross Revenue and Contractual Allowances in the General Ledger - Recommendation: We recommend the Organization improve its reconciliation procedures between the PSR reports, billing system, and general ledger to ensure both gross revenue and contractual allowances ...

Finding 2023-003: Overstatement of Gross Revenue and Contractual Allowances in the General Ledger - Recommendation: We recommend the Organization improve its reconciliation procedures between the PSR reports, billing system, and general ledger to ensure both gross revenue and contractual allowances are accurately reported. Management’s Response: We agree with the recommendation. Management will enhance reconciliation procedures between the PSR reports, billing system, and general ledger to ensure gross revenue and contractual allowances are accurately recorded. This will include regular reconciliation schedules, improved documentation of adjustments, and coordination between finance and program staff to ensure consistency and accuracy in financial reporting.

View Audit 362739

Corrective Action Plans

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