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Corrective Action Plans

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Finding 394817 (2023-007)
Material Weakness 2023
West Central Kansas Association, Inc.
KS
Questioned Costs Material Weakness Reporting
The Hospital has recalculated lost revenues to incorporate the audit adjusting journal  entries for the fiscal year ended July 31, 2022, for quarters impacted, incorporate the cost report settlement impact across all quarters impacted, and to include an estimated impact of the cost r...
The Hospital has recalculated lost revenues to incorporate the audit adjusting journal  entries for the fiscal year ended July 31, 2022, for quarters impacted, incorporate the cost report settlement impact across all quarters impacted, and to include an estimated impact of the cost report settlement for quarters impacted  for  the  fiscal  year  ended  July  31,  2023.   In  addition,  the  revised  calculation  includes  the  correction  needed to remove the 340(b) drug program expenses as noted in finding 2023‐006 and to reconcile to supporting documentation  as  noted  in  finding  2023‐005.   In  the  future,  the  Hospital  will  maintain  adequate  supporting  documentation for the calculation of lost revenues and will ensure the accuracy and completeness of the amounts reported  by  reconciling  to  the  audited  financial  statements,  internal  financial  statements,  and  other  source  documentation. The Hospital will be cognizant of items that are posted in one period that apply to multiple periods and accurately including those items in the calculation. In addition, the Hospital will be proactive in getting necessary training and education regarding the allowable uses of federal funding received in future years. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
Finding 394816 (2023-006)
Material Weakness 2023
West Central Kansas Association, Inc.
KS
Questioned Costs Material Weakness Reporting
In  the  future,  the  Hospital  will  maintain  adequate  supporting  documentation  for  the  calculation of lost revenues and will ensure the accuracy and completeness of the amounts reported by reconciling to the audited financial statements, internal financial statements, and other source docu...
In  the  future,  the  Hospital  will  maintain  adequate  supporting  documentation  for  the  calculation of lost revenues and will ensure the accuracy and completeness of the amounts reported by reconciling to the audited financial statements, internal financial statements, and other source documentation. The Hospital will be cognizant of only including revenue in the calculation and that the periods being compared are calculated using  the  same  methodology.   In  addition,  the  Hospital  will  be  proactive  in  getting  necessary  training  and  education regarding the allowable uses of federal funding received in future years. The Hospital has recalculated lost  revenues  for  the  quarters  covered  by  Period  4  to  exclude  the  340(b)  drug  program  expenses  from  the  calculation, in addition to taking into consideration corrections needed for items noted in finding 2023‐007. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
Finding 394815 (2023-005)
Material Weakness 2023
West Central Kansas Association, Inc.
KS
Questioned Costs Subrecipient Monitoring Material Weakness
In  the  future,  the  Hospital  will  maintain  adequate  financial  records  and  supporting  documentation for federal awards. The Hospital will use a spreadsheet to track all federal awards. The spreadsheet will be prepared by the accountant and reviewed by the Chief Financial O...
In  the  future,  the  Hospital  will  maintain  adequate  financial  records  and  supporting  documentation for federal awards. The Hospital will use a spreadsheet to track all federal awards. The spreadsheet will be prepared by the accountant and reviewed by the Chief Financial Officer. The spreadsheet will be included in the monthly financial information provided to the Board of Directors for review and approval. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
Finding 394814 (2023-004)
Material Weakness 2023
West Central Kansas Association, Inc.
KS
Allowable Costs / Cost Principles Material Weakness Reporting § 200.302
The Hospital recognizes the importance of having a methodology in place for estimating  the allowance for contractual adjustments in accounts receivable and the estimate for third‐party payor settlements.   The  Hospital  will  work  on  strengthening  procedures  for  the  allowance  f...
The Hospital recognizes the importance of having a methodology in place for estimating  the allowance for contractual adjustments in accounts receivable and the estimate for third‐party payor settlements.   The  Hospital  will  work  on  strengthening  procedures  for  the  allowance  for  contractual  adjustment  estimate and develop an estimate for the Medicaid lump sum payments. Our goal will be to use our Medicare cost report model to estimate the Medicare cost report settlement on a quarterly basis. In addition, our goal is to have the model tested against the most recently submitted Medicare cost report on an annual basis. An accountant was hired on February 13, 2024, to assist the Chief Financial Officer (CFO)   in the monthly accounting duties. The accountant immediately began reconciling cash accounts and is caught up on  all  prior  month  reconciliations.   The  accountant  is  working  with  CFO  to  post  activity  and  corrections  to  the  general ledger. The accountant will ensure that cash and investment accounts are reconciled monthly in a timely manner going forward. Now that the cash reconciliations are caught up, the accountant will begin reconciling all other balance sheet accounts. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697
Finding 394813 (2023-001)
Significant Deficiency 2023
Manchester Supportive Housing, Inc. D/b/a Page Place
PA
HUD Housing Programs Significant Deficiency Special Tests & Provisions
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of Machester Supportive Housing, Inc. d/b/a Page Place: Finding 2023-001: Failure to make the correc...
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of Machester Supportive Housing, Inc. d/b/a Page Place: Finding 2023-001: Failure to make the correct required deposit into the Reserve for Replacement Account. Condition and Criteria: The Corporation failed to increase its monthly deposits into its Reserve for Replacement account based on a required increase in its monthly deposit. The incorrect deposit was made during the months September 2022 through January 2023. As a result, its reserve for replacement account has been underfunded by $4,750. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation will make an additional deposit in April 2024 to satisfy this deficiency.
View Audit 304692
Finding 394812 (2023-001)
Significant Deficiency 2023
McDonald Presbyterian Senior Housing, Inc. D/b/a Haveloch Common
PA
Internal Control / Segregation of Duties Eligibility HUD Housing Programs
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of McDonald Presbyterian Senior Housing, Inc. d/b/a HaveLoch Commons: Finding 2023-001: Incorrect El...
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of McDonald Presbyterian Senior Housing, Inc. d/b/a HaveLoch Commons: Finding 2023-001: Incorrect Eligibility Assessment Condition and Criteria: The Corporation made a data entry error for the annual medical expenses of a resident. Accurate financial information is essential in order to calculate the correct subsidy each resident is eligible for. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation will perform re-education to its existing members on the importance of this data entry, and update its standard review process over these calculations in order to detect errors on a timely basis.
View Audit 304691
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
·         Allowable Costs/ Cost Principles
·         Allowable Costs/ Cost Principles
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center, Rashunna Rodgers, General Business Manager, & Dr. Andrew Schroeder, Executive Director of Student Support
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center, Rashunna Rodgers, General Business Manager, & Dr. Andrew Schroeder, Executive Director of Student Support
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performan...
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented. District employees’ salaries should be based on the applicable salary schedule included in the District’s written personnel policies, as required by Ark. Code Ann. §6-17-201.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Condition: A Special Education employee’s contracted salary amount did not agree to the approved salary schedule for the position resulting in $6,646 in unallowable cost.
§  Condition: A Special Education employee’s contracted salary amount did not agree to the approved salary schedule for the position resulting in $6,646 in unallowable cost.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Cause: Lack of internal controls to ensure employee contracts are prepared in accordance with the applicable approved salary schedule.
§  Cause: Lack of internal controls to ensure employee contracts are prepared in accordance with the applicable approved salary schedule.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Effect or potential effect: Unallowable cost of $6,646 were paid from the Special Education Cluster.
§  Effect or potential effect: Unallowable cost of $6,646 were paid from the Special Education Cluster.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Questioned costs: The amount of questioned cost was $6,646.
§  Questioned costs: The amount of questioned cost was $6,646.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Context: An examination of Special Education program payroll expenditures for 1 employee totaling $75,678 from a population of 4 employees totaling $185,744. Our sample was a statically valid sample.
§  Context: An examination of Special Education program payroll expenditures for 1 employee totaling $75,678 from a population of 4 employees totaling $185,744. Our sample was a statically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
·       Allowable Costs/ Cost Principles
·       Allowable Costs/ Cost Principles
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performan...
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Questioned costs: The amount of questioned costs was $430.
§  Questioned costs: The amount of questioned costs was $430.
View Audit 304663 Questioned Costs: $1
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