Corrective Action Plans

Finding 387848 (2023-004)

Significant Deficiency 2023

MA

Questioned Costs Cash Management

Finding No. 2023 - 004 – Cash Management Finding: There were two drawdowns during the year for federal direct student loans which were not disbursed within three business days. The first instance resulted in the funds being held for 12 days before being disbursed or refunded and the second instance...

Finding No. 2023 - 004 – Cash Management Finding: There were two drawdowns during the year for federal direct student loans which were not disbursed within three business days. The first instance resulted in the funds being held for 12 days before being disbursed or refunded and the second instance resulted in the funds being held for 38 days before being disbursed or refunded. Corrective Action Taken or Planned: During fiscal year 2023 both the Business Office and Office of Financial Aid experienced significant turnover. This finding been corrected by staff possessing experience with the regulations related to Title IV funding and cash management requirements. Reconciliations of disbursed financial aid to student accounts are performed. These reconciliations include the identification of subsequent changes to student status that would trigger a return of funds to the Department of Education. Completed July, 2023. Responsible Person: Richard Bowman, Controller

View Audit 299883 Questioned Costs: $1

Finding 387847 (2023-003)

Significant Deficiency 2023

New England Conservatory of Music

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Finding No. 2023 – 003 - Tracking Institutional Share of Federal Work Study Finding: The Conservatory did not have a process in place to track and record into the accounting records the institutional share of the federal work study as amounts were paid to students during the year. Corrective Acti...

Finding No. 2023 – 003 - Tracking Institutional Share of Federal Work Study Finding: The Conservatory did not have a process in place to track and record into the accounting records the institutional share of the federal work study as amounts were paid to students during the year. Corrective Action Taken or Planned: During fiscal year 2023 both the Business Office and Office of Financial Aid experienced significant turnover. This finding been corrected by staff possessing experience with the regulations related to federal work study. The Conservatory did meet the overall institutional share requirement, but this was not adequately documented. Documentation and reconciliation processes have been put in place to ensure compliance moving forward. Completed October, 2023. Responsible Person: Richard Bowman, Controller

View Audit 299883

Finding 387827 (2023-001)

Significant Deficiency 2023

Carroll County Commissioners

MD

Reporting Subrecipient Monitoring Cash Management § 200.303 § 200.502

Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 Audit firm: CliftonLarsonAllen LLP The findings from the schedule of findings and questioned costs are discussed below. The findings are num...

Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 Audit firm: CliftonLarsonAllen LLP The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Program Audits: U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services U.S. Department of Homeland Security Reference Number: 2023-001 Federal Program – Assistance Listing Numbers: Airport Improvement Fund – Assistance Listing No. 20.106 Highway Planning and Construction – Assistance Listing No. 20.205 Federal Transit Cluster – Assistance Listing No. 20.507 COVID 19: Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Medicaid Cluster – Assistance Listing No. 93.778 Assistance to Firefighters – Assistance Listing No. 97.044 Recommendation: We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Accounting office with assistance from the Grants Management Office will take the lead in documenting and training appropriate staff so they become knowledgeable and experienced with the requirements for the County’s SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure incurred per Uniform Guidance requirements. Accounting will work with the Grant Management Office as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants to include detail for Grant Administrators to manage and maintain records for their federal reimbursable expenses to provide appropriate data to the Accounting department for the SEFA preparation. Once updated in FY24, we will train staff with fiscal responsibilities of managing and maintaining records of expenses incurred for these federally funded grants for the SEFA compilation. This topic will also be added to our current quarterly / monthly grant meetings with various departments. Accounting will review the internal controls for its SEFA compilation process for FY24 and future fiscal years. In future years our new ERP system, Tyler Technologies, will improve this process. Name(s) of the contact person(s) responsible for corrective action: Jennifer D. Hobbs, Comptroller Bobbi-Jo Fout, Bureau Chief, Accounting Deborah Standiford, Grants Manager Planned completion date for corrective action plan: FY24 for Audit period: July 1, 2023 – June 30, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jennifer D. Hobbs or Bobbi-Jo Fout at 410-386-2085.

View Audit 299877

Finding 387825 (2023-004)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Subrecipient Monitoring

Corrective Action Plan: The Student Financial Aid Director and CFO of the University will meet with the third-party administrator during fiscal year 2024 to discuss how to prevent a similar situation from occurring in the future. The $7,420 of Federal Direct Loan program funds were returned on Decem...

Corrective Action Plan: The Student Financial Aid Director and CFO of the University will meet with the third-party administrator during fiscal year 2024 to discuss how to prevent a similar situation from occurring in the future. The $7,420 of Federal Direct Loan program funds were returned on December 15, 2023. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387824 (2023-003)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan: $1,461 was returned to the source on December 4, 2023. Communication between the offices will be improved so that Student Financial Aid Office is made aware of enrollment status changes timely. In addition, the Student Financial Aid Director will monitor the third-party admin...

Corrective Action Plan: $1,461 was returned to the source on December 4, 2023. Communication between the offices will be improved so that Student Financial Aid Office is made aware of enrollment status changes timely. In addition, the Student Financial Aid Director will monitor the third-party administrator and follow-up when returns are not completed timely. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387823 (2023-002)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan: Management agrees that all six R2T4s were completed late and funds were returned late or post-withdraw disbursements were not made timely. The Financial Aid Director will work with University officials to ensure that the Financial Aid Office is informed of enrollment status c...

Corrective Action Plan: Management agrees that all six R2T4s were completed late and funds were returned late or post-withdraw disbursements were not made timely. The Financial Aid Director will work with University officials to ensure that the Financial Aid Office is informed of enrollment status changes timely. The Financial Aid Director and the CFO will meet with the third-party administrator to resolve the amount of time it is taking for them to review and approve the R2T4s and return funds or award post-withdraw disbursements. The following monetary issues are in the The first student identified above is due a $1,849 Federal Pell Grant post withdraw disbursement that was not offered or disbursed. $1,849 was posted to the student’s account on February 29, 2024. For the third student identified above, the R2T4 was sent to the third-party administrator for review in November 2023. The University has an ongoing audit being performed by the Department of Education. Based on advice from the University’s Department of Education contact, the resolution for this student should wait until the Department’s audit is complete. For the fourth student identified above, the R2T4 was not completed timely and the incorrect number of days in the semester was used in the calculation. A R2T4 was submitted to the third-party administrator in November 2023. On February 29, 2024, the student’s account show the following amounts were returned to the source: $990 of unsubsidized loan funds, $2,227 of subsidized loan funds, and $1,310 of PLUS Loan funds. For the sixth student identified above, the Student Financial Aid Director missed a notification from the third-party administrator asking for additional files. The information was supplied to the third-party administrator in November 2023. $862 was returned to the source on December 4, 2023. Anticipated Completion Date: The corrective action will be completed by June 30, 2024. Contact Person: cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387822 (2023-001)

None 2023

Randall University

OK

Questioned Costs Student Financial Aid Reporting

Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2023. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer repor...

Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2023. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer reports the changes to NSLDS timely. Anticipated Completion Date: The corrective action was completed in November 2023. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 299875 Questioned Costs: $1

Finding 387820 (2023-005)

Significant Deficiency 2023

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2023-005 Common Origination and Disbursement (COD) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reaso...

2023-005 Common Origination and Disbursement (COD) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Due to unforeseen technical issues and outdated procedures. Action taken in response to finding: The University is updating the procedures and internal controls to improve the timeliness of reporting. Hodges University is also working closely with our software providers to ensure the transmittals are working in both directions, and that the systems are communicating properly. Name(s) of the contact person(s) responsible for corrective action: Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost Planned completion date for corrective action plan: Effective immediately

View Audit 299868

Finding 387819 (2023-004)

Significant Deficiency 2023

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

2023-004 Return to Title IV (R2T4) Recommendation: We recommend that the University review its policies and procedures to ensure R2T4 calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for co...

2023-004 Return to Title IV (R2T4) Recommendation: We recommend that the University review its policies and procedures to ensure R2T4 calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for corrective action plan: Effective immediately Reason for finding: The University policies were not in alignment with the with the federal policies and best practices. Action taken in response to finding: Hodges University is updating its policies to follow the federal policies and best practices in order to remain compliant; that update will reflect as an addendum to the catalog. Name(s) of the contact person(s) responsible for corrective action: Nicole Hurley, Director of University Registrar, Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost

View Audit 299868 Questioned Costs: $1

Finding 387816 (2023-003)

Significant Deficiency 2023

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

2023-003 240-Day Requirement for Unclaimed Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no...

2023-003 240-Day Requirement for Unclaimed Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The University continuously attempted to refund the student checks. Action taken in response to finding: The Financial Aid and Student Accounts offices will work diligently to ensure the University's compliance with the federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost Planned completion date for corrective action plan: April 30, 2024

View Audit 299868 Questioned Costs: $1

Finding 387815 (2023-002)

Material Weakness 2023

Hodges University, Inc.

FL

Student Financial Aid Reporting Material Weakness

2023-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagr...

2023-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Hodges University's enrollment and withdrawal policies did not align with the department of education requirements. In addition, internal controls in place were insufficient. Action taken in response to finding: Hodges University is updating its policies to follow the federal policies and best practices in order to remain compliant; that update will reflect as an addendum to the catalog. We have implemented additional internal controls to ensure the timeliness and accuracy of future reporting, and compliance. Name(s) of the contact person(s) responsible for corrective action: Nicole Hurley, Director of University Registrar, Olker Alva, Director of Students Financial Services, and Diana Schultz, SVP of Student Affairs and Financial Services and Provost. Planned completion date for corrective action plan: Effective immediately

View Audit 299868

Finding 387814 (2023-002)

Significant Deficiency 2023

Chicago Urban League

IL

Reporting

Corrective Action Plan: We concur with this finding. During the audit period under question, we were in the midst of COVID-19 and had limited access to the office. However, going forward we will ensure that if there is a single audit requirement, that the Single Audit Package will be submitted on ti...

Corrective Action Plan: We concur with this finding. During the audit period under question, we were in the midst of COVID-19 and had limited access to the office. However, going forward we will ensure that if there is a single audit requirement, that the Single Audit Package will be submitted on time. Name of contact person and title: Curtis A. Whittaker, Sr., CPA Interim CFO Anticipated Completion Date: June 30, 2024

View Audit 299852

Finding 387813 (2023-001)

Significant Deficiency 2023

Chicago Urban League

IL

Reporting Internal Control / Segregation of Duties

Corrective Action Plan: We concur with this finding. While we have the proper policies and procedures in place to ensure the funds are being spent in accordance with the donor’s intent and we track some of these restricted funds in a separate general ledger account within the accounting system, we c...

Corrective Action Plan: We concur with this finding. While we have the proper policies and procedures in place to ensure the funds are being spent in accordance with the donor’s intent and we track some of these restricted funds in a separate general ledger account within the accounting system, we concur that we do not track all expenses in a separate general ledge account. Going forward we will track all restricted funds in a separate general ledger account within the Financial Edge accounting system. In addition to this, CUL will provide additional training to staff around revenue recognition. Name of contact person and title: Curtis A. Whittaker, Sr., CPA Interim CFO Anticipated Completion Date: June 30, 2024

View Audit 299852

Finding 387812 (2023-004)

Material Weakness 2023

City of Temecula

CA

Matching / Level of Effort / Earmarking Cash Management § 200.303

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Cash Manag...

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Cash Management/ Matching, Earmarking, Level of Effort Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed the reimbursement request prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387811 (2023-003)

Material Weakness 2023

City of Temecula

CA

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Special Te...

Program: Nationally Significant Freight and Highway Projects Financial Assistance Listing Number: 20.934 Federal Agency: U.S. Department of Transportation Pass-through: California Department of Transportation Award Year: 2019 Grant Award Number: INFRALUL-5459(031) Compliance Requirements: Special Tests and Provisions - Wage Rate Requirements Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387793 (2023-002)

Material Weakness 2023

City of Temecula

CA

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

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Correctiv...

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed and approved required reports prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387792 (2023-001)

Material Weakness 2023

City of Temecula

CA

Reporting Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.502 § 200.510

Program: CDBG - Entitlement Grants Cluster/ Highway Planning and Construction/ Nationally Significant Freight and Highway Project Funds Federal Financial Assistance Listing No.: 14.218 / 20.205 / 20.934 Federal Agency: U.S. Department of Housing and Urban Development/ U.S. Department of Transportati...

Program: CDBG - Entitlement Grants Cluster/ Highway Planning and Construction/ Nationally Significant Freight and Highway Project Funds Federal Financial Assistance Listing No.: 14.218 / 20.205 / 20.934 Federal Agency: U.S. Department of Housing and Urban Development/ U.S. Department of Transportation Direct Award: U.S. Department of Housing and Urban Development Pass-through: California Department of Transportation in relation to the Highway Planning and Construction Award Year: Multiple Grant Award Number: All Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.SlO(b) - Schedule of expenditures of Federal awards Views of Responsible Officials and Corrective Action: We concur with the finding. The City will provide training for new and unfamiliar programs and continuing training for existing programs to employees involved with the grant program. The City will implement internal controls to ensure all federal expenditures are accurately tracked and reported on the SEFA. Personnel knowledgeable of federal expenditures will review amounts coded to federal programs for completeness and accuracy. The SEFA will be prepared and reviewed in a timely manner and reconciled to underlying records as well as the basic financial statements. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387790 (2023-003)

Material Weakness 2023

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2024

View Audit 299848 Questioned Costs: $1

Finding 387788 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Allentown

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: Create a reasonable rent management SOP. Name(s) of the contact person(s) responsible for corrective action: Aida Núñez Planned completion date for corrective action plan: April 2024

View Audit 299848

Finding 387786 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Allentown

PA

HUD Housing Programs Reporting Significant Deficiency

Action taken in response to finding: To avoid future scheduling conflicts and delays, secure vendor several month in advance. Name(s) of the contact person(s) responsible for corrective action: Aida Núñez Planned completion date for corrective action plan: April 2024

View Audit 299848

Finding 387784 (2023-001)

Material Weakness 2023

Calumet Independent School District No. 76

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all ...

Calumet Public School will ensure that the Davis-Bacon Act is followed. The district will conduct weekly and bi-weekly payroll report reviews on contractors and subcontractors. We will ensure that federal wage rates, as well as the fringes are being properly paid. The district will also have all the required items posted at any jobsite. We are committed to complying with the Davis-Bacon Act.

View Audit 299834

Finding 387778 (2023-002)

Material Weakness 2023

Seymour Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in...

FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The SCSC management team will design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place prior to filing required reports. Anticipated Completion Date: The projected date of completion is February 29, 2024.

View Audit 299833

Finding 387770 (2023-001)

Material Weakness 2023

Seymour Community School Corporation

IN

School Nutrition Programs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Eligibility, Procurement and Suspension and Debarment , Special Tests and Provisions – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Steve ...

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Eligibility, Procurement and Suspension and Debarment , Special Tests and Provisions – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The SCSC management team will design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place concerning the Eligibility, Procurement and Suspension and Debarment, and Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) compliance requirements. Anticipated Completion Date: The projected date of completion is March 31, 2024.

View Audit 299833

Finding 387766 (2023-001)

Material Weakness 2023

Covenant House Missouri

MO

Reporting

CHMO Finance and Quality & Compliance departments will continue to work to create procedures and controls that ensure that all SEFA reporting elements required by the Uniform Guidance are adhered to. Standard Operating Procedures (“SOPs”) are currently being created for monthly and quarterly reconci...

CHMO Finance and Quality & Compliance departments will continue to work to create procedures and controls that ensure that all SEFA reporting elements required by the Uniform Guidance are adhered to. Standard Operating Procedures (“SOPs”) are currently being created for monthly and quarterly reconciliation between grant reporting and the general ledger to inform the SEFA preparation. Once the SOPs have been developed, they will be reviewed with the Finance Committee of the Board of Directors. Additionally, special consideration will be given to federal expenditures that are recorded separately from general operating expenses in the general ledger such as was the case for the CFDA 14.231 funds utilized for capital improvements in the FY23. Leadership Review: Each quarter, a qualified member of the leadership team will review the SEFA reporting components and a summary of all Government Grant Revenue to confirm we are in compliance with this corrective action. At least once annually, we will ask for a compliance review by our audit firm.

View Audit 299831

Finding 387765 (2023-001)

Material Weakness 2023

Davis County Hospital

IA

Allowable Costs / Cost Principles Cash Management Material Weakness

Criteria: The terms and conditions of the CARES Act Provider Relief fund (PRF) distributions state that funds are not to be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the process of identifyin...

Criteria: The terms and conditions of the CARES Act Provider Relief fund (PRF) distributions state that funds are not to be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, it was noted that bonus expenses were not reduced by amounts reimbursable form other sources, namely Medicare. Corrective Action Plan: Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Anticipated Completion Date: Ongoing Responsible Individuals: Lisa Warren, CFO

View Audit 299830

Corrective Action Plans

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