Corrective Action Plans

Finding 39954 (2022-004)

Significant Deficiency 2022

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Correctiv...

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will correctly report expenditure information for future reports. The department will prepare, audit, verify, and double-check the reports are completed correctly prior to submission. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39953 (2022-003)

Significant Deficiency 2022

City of Laguna Hills

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The...

Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will prepare the SEFA and have it reviewed by the appropriate higher authority prior to submitting the document to the auditors. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39943 (2022-001)

Significant Deficiency 2022

Olivet Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

OLIVET COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Olivet Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended J...

OLIVET COMMUNITY SCHOOLS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Olivet Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Gail Williams, Business Office Manager The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should submit and implement a required corrective action plan, for the 2022- 2023 school year that will adequately reduce the food service fund balance. Action to be Taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Anticipated Completion Date: June 30, 2023

View Audit 37726

Finding 39934 (2022-001)

Material Weakness 2022

The Rogosin Institute, Inc.

NY

Subrecipient Monitoring § 200.332

Finding 2022-001 ? M. Subrecipient Monitoring Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 93.847 / R24DK106743 Views of responsible officials and planned corrective actions: Du...

Finding 2022-001 ? M. Subrecipient Monitoring Information on the federal program: Grantor: Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 93.847 / R24DK106743 Views of responsible officials and planned corrective actions: During 2022, management has implemented a policy which addresses the 2 CFR section 200.332(b) requirements, including evaluating the results of previous audits obtained by its subrecipients including whether or not the subrecipient receives a single audit in accordance and the extent to which the same or similar subaward has been audited as a major program. Name of responsible official: Name ? Betty-Jane Sloan Title ? Clinical Research Manager Phone: 646-317-0701 Email: bjsloan@nyp.org Projected completion date: June 10, 2022

View Audit 37679

Finding 39933 (2022-002)

Significant Deficiency 2022

The Rogosin Institute, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2022-002 ? I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 12.420 / W81XWH180620 93.847 / RC2DK125960 93.84...

Finding 2022-002 ? I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 Section III ? Federal Award Findings and Questioned Costs (continued) 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Views of responsible officials and planned corrective actions: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200. Name of responsible official: Name ? Lauren Everson Title ? Director of Finance, NYP Phone: (212-297-3325) Email: jrh9009@nyp.org Projected completion date: December 31, 2023

View Audit 37679

Finding 39932 (2022-001)

Significant Deficiency 2022

Mayfield Manor II

FL

HUD Housing Programs Reporting

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N U...

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Action Taken: Due to a change in staff the project was not able to perform file reviews on all tenants. Going forward, the regional director will ensure the files are adequately maintained. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 37520

Finding 39931 (2022-002)

None 2022

Mayfield Manor II

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N U...

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to monitor the calculation of management fees. Action Taken: Going forward there will be a monthly analysis of management fees. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 37520

Finding 39930 (2022-011)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Procurement, Suspension & Debarment § 200.214

2022-011 ? Suspension and Debarment (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.214 requ...

2022-011 ? Suspension and Debarment (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.214 requires non federal entities to comply with non-procurement debarment and suspension regulations. The regulations in 2 CFR Part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The auditing firm selected a sample of subawards that were open in FY 2022. There was no evidence of a suspension or debarment review for 100% (7 out of 7) of the sample of subawards tested. The auditing firm was unable to verify that the State had checked whether the entities were federally suspended or debarred on the SAM.gov website prior to executing the subawards. Current Status of Corrective Action Plan Concur. B&F will modify its procedures to check for debarment or suspension on SAM.gov prior to issuing a subaward to an entity and retain evidence of the verification including who performed the check and the date performed. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39929 (2022-012)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring § 200.332

2022-012 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) re...

2022-012 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. The auditing firm selected a sample of 7 subawards active in FY 2022. The auditing firm noted that program management did not evaluate the subrecipient?s risk of noncompliance at the time of the subaward for one of the subawards tested. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with federal program requirements, including compliance with 2 CFR Section 200.332(b) which requires an evaluation of each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39928 (2022-008)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Cash Management Allowable Costs / Cost Principles HUD Housing Programs

2022-008 ? Cash Management (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition Per 31 CFR Part 205, the State must minimize the time betw...

2022-008 ? Cash Management (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition Per 31 CFR Part 205, the State must minimize the time between the drawdown of Federal funds from the Federal government and subsequent disbursement for Federal program purposes. The auditing firm haphazardly tested 3 expenditures of the 7 transactions that occurred in fiscal year 2022 and found that the time between drawdown and disbursement of Federal funds by the State was not minimized. Current Status of Corrective Action Plan Concur. The U.S. Treasury wired Homeowner Assistance Funds (HAF) as a lump sum payment thus B&F did not have to submit a drawdown request to obtain the funds. Since B&F did not have control over the timing of the receipt of the funds, it is unclear how B&F could have complied with the requirement of 31 CFR Part 205 to minimize the timing of the disbursement of the funds. B&F had consulted with the U.S. Treasury on how to best comply with this requirement but has not received a response thus far. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39927 (2022-009)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring Reporting

2022-009 ? Reporting (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition A prime recipient of a federal award is required to file a Feder...

2022-009 ? Reporting (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition A prime recipient of a federal award is required to file a Federal Funding Accountability and Transparency Act (FFATA) report to the FFATA Subaward Reporting System (FSRS) by a specific period for any subaward greater than or equal to $30,000. The auditing firm haphazardly tested the two subawards executed in FY 2022 and noted that B&F was unable to file FFATA reports on FSRS.gov. Current Status of Corrective Action Plan Concur. The HAF award is not listed on the pre populated Worklist in FSRS thus subaward reports could not be filed for the award. The U.S. Treasury is aware that recipients are unable to report subawards in FSRS due to this unresolved technical issue between Treasury and FSRS. B&F will monitor the FSRS website and file the necessary FFATA reports if/when possible. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39926 (2022-010)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring § 200.332

2022-010 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through e...

2022-010 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring for the subaward. The auditing firm selected a sample of two subawards that were executed in FY 2022. The auditing firm noted that program management did not evaluate the subrecipient?s risk of noncompliance prior to the execution of the subawards. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with Federal program requirements, including compliance with 2 CFR Section 200.332(b) which requires an evaluation of each subrecipient?s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39925 (2022-007)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring Reporting § 200.332

Finding No. 2022-007 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.023 Program Title: Emergency Rental Assistance Program Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) req...

Finding No. 2022-007 ? Subrecipient Monitoring (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.023 Program Title: Emergency Rental Assistance Program Direct Award from: U.S. Department of Treasury Condition 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. The auditing firm selected three subawards and noted untimely evaluation of the subrecipients? risk of noncompliance for two subawards. The auditing firm noted that one assessment was performed 2 days after a subaward was made, and for the second subaward, an assessment was performed 172 days after the subaward was made. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with federal program requirements, including compliance with 2 CFR Section 200.331(b) which requires an evaluation of each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39922 (2022-005)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Questioned Costs Eligibility

Finding No. 2022-005 ? Eligibility (Significant Deficiency) State Department of Labor and Industrial Relations AL Number: 17.225 Program Title: Unemployment Insurance Direct Award from: UI 3644 21 55 A 15, UI 3590 20 60 A 15, UI 35700 21 55 A 15, UI 37219 22 55 A 15 Condition Per Administra...

Finding No. 2022-005 ? Eligibility (Significant Deficiency) State Department of Labor and Industrial Relations AL Number: 17.225 Program Title: Unemployment Insurance Direct Award from: UI 3644 21 55 A 15, UI 3590 20 60 A 15, UI 35700 21 55 A 15, UI 37219 22 55 A 15 Condition Per Administrative Rule 12-5-35(c), an individual may be considered available for work for any week if they make a minimum of three work search contacts each week, unless the individual is exempt from the work search requirements or be subject to a modified work search requirement consistent with and reflective of local area policies and local labor market opportunities. Findings identified three claimants who did not comply with the above requirements and were improperly paid. Current Status of Corrective Action Plan Concur. Hawaii will resend our revised written procedures regarding Administrative Rule 12 5 35(c) dated January 16, 2020, to ensure staff is aware and compliant with our Work Search requirements to ensure proper payment of benefits in the future. To address the modified work search requirements for specific islands or locality, Hawaii will provide staff with a written policy regarding this matter. Person Responsible Sheryl Maligro, UI Program Specialist Supervisor Anticipated Date of Completion June 30, 2023

View Audit 40897 Questioned Costs: $1

Finding 39921 (2022-006)

Material Weakness 2022

State of Hawaii, Department of Accounting and General Services

HI

Finding No. 2022-006 ?Special Tests and Provisions (Material Weakness) State Department of Labor and Industrial Relations AL Number: 17.225 Program Title: Unemployment Insurance Direct Award from: UI-37219-22-55-A-15 Condition Both and/or either the minimum number of cases and timeliness pe...

Finding No. 2022-006 ?Special Tests and Provisions (Material Weakness) State Department of Labor and Industrial Relations AL Number: 17.225 Program Title: Unemployment Insurance Direct Award from: UI-37219-22-55-A-15 Condition Both and/or either the minimum number of cases and timeliness percentages for paid and denied claims including monetary, separation, and non-separation, were not met. Current Status of Corrective Action Plan Concur. 1. The BAM unit was short staffed an investigator from March 2022. The vacancy was filled on January 17, 2023. 2. The number of paid and denied claims was increased and the BAM supervisor was assigned denied cases. 3. The unit anticipates to meet the minimum number of 480 paid and 450 denied cases effective FY 23-24 which begins in July 2023. 4. The unit has made great strides and is currently meeting the denied timeliness requirements and 60 day paid timeliness requirement. 5. The unit has brought on an experienced adjudicator to fill a vacancy and learn BAM methodology. The unit has worked cohesively to assist colleagues with investigative tasks. Other areas contribute to this effort by assisting with the assembly of new case files for the BAM investigators. This collective effort allows the unit to make progress to our goals. The BAM supervisor continues to help and monitors case completion and timeliness to ensure the unit works toward achieving the BAM requirements. Person Responsible Sheryl Ozaki, UI Quality Control Supervisor Anticipated Date of Completion June 2024

View Audit 40897

Finding 39920 (2022-002)

Material Weakness 2022

Pasco Chamber of Commerce

WA

Procurement, Suspension & Debarment § 200.213 § 200.318

ARPA Business Support Program ? Assistance Listing No. 21.027 Recommendation: We recommend the Chamber adopt a procurement and suspension and department policy that is in accordance with requirements established by the Uniform Guidance. Furthermore, we recommend these policies are approved by the bo...

ARPA Business Support Program ? Assistance Listing No. 21.027 Recommendation: We recommend the Chamber adopt a procurement and suspension and department policy that is in accordance with requirements established by the Uniform Guidance. Furthermore, we recommend these policies are approved by the board of directors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Chamber is not expecting to receive federal funds exceeding the $750,000 single audit threshold in the future. However, the Chamber will review 2 CFR ? 200.318 and 200.213 while preparing the procurement and suspension and debarment policies to ensure Uniform Guidance standards are followed. Name of the contact person responsible for corrective action: Colin Hastings, Executive Director Planned completion date for corrective action plan: May 2023

View Audit 48526

Finding 39919 (2022-001)

Significant Deficiency 2022

Pasco Chamber of Commerce

WA

Reporting § 200.329

ARPA Business Support Program ? Assistance Listing No. 21.027 Recommendation: CLA recommends that the Chamber submits Performance Progress Reports in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:...

ARPA Business Support Program ? Assistance Listing No. 21.027 Recommendation: CLA recommends that the Chamber submits Performance Progress Reports in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Chamber is not expecting to receive federal funds exceeding the $750,000 single audit threshold in the future, but the Chamber is committed to ensuring all reports are filed for any funds received in the future. Name of the contact person responsible for corrective action: Colin Hastings, Executive Director Planned completion date for corrective action plan: May 2023

View Audit 48526

Finding 39917 (2022-001)

Material Weakness 2022

The University of Chicago

IL

Student Financial Aid Eligibility Period of Performance § 200.303

CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: The Registrar's Office has implemented a comparison process where graduates are verified against the National Student Clearinghouse grad only file. Implementation Date: 8/21/22 Corrective Action: The Registrar's O...

CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: The Registrar's Office has implemented a comparison process where graduates are verified against the National Student Clearinghouse grad only file. Implementation Date: 8/21/22 Corrective Action: The Registrar's Office has implemented a process to verify SSNs on record and correct student records. Implementation Date: 1/20/22 Corrective Action: The Registrar's Office will develop a business process to review term withdrawals for program/campus level discrepancies. Implementation Date: 6/12/23 Contact Person: Scott Campbell and Amanda Fijal

View Audit 48521

Finding 39872 (2022-001)

Material Weakness 2022

Froedtert Health, Inc. and Affiliates

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert He...

Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert Health agrees with the finding. Prospectively, Froedtert Health will ensure that all controls relating to review of Provider Relief Fund portal submissions are effectively designed to ensure compliance with regulations for federal funding and are operating effectively. Date of Completion: September 30, 2023

View Audit 47950

Finding 39869 (2022-004)

None 2022

Anna-Jonesboro Community High School District #81

IL

§ 200.512

Finding Type: Compliance. Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new ...

Finding Type: Compliance. Name of Contact Person: Rob Wright, Superintendent. Recommendation: We recommend the District ensure all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Corrective Action: A new audit firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline. Proposed Completion Date: Immediately.

View Audit 44878

Finding 39868 (2022-003)

Material Weakness 2022

Full Harvest Housing, Inc.

IA

Special Tests & Provisions HUD Housing Programs Material Weakness

I agree to this finding. Because of a shortfall last fiscal year into the replacement reserves due to lack of funds, HUD did allow us to transfer funds from the residual reserves back into the replacemnt reserves to make up the difference. The amount was 3406.00, the same amount that was placed in...

I agree to this finding. Because of a shortfall last fiscal year into the replacement reserves due to lack of funds, HUD did allow us to transfer funds from the residual reserves back into the replacemnt reserves to make up the difference. The amount was 3406.00, the same amount that was placed into the residuals from that fiscal year, plus 594.00 from operating funds. Those totals added up to 4000.00 that we were short. That issue has been resolved and occurred on June 22, 2022. This fiscal year, we also were too short on operating funds to make the full replacement funds as required by HUD into the replacement. Management was not aware that HUD could suspend the amounts required. Now that the back subsidies have been received, management will try to get transfers caught up or request a suspension of deposits as soon as possible.

View Audit 44874

Finding 39867 (2022-002)

None 2022

Special Olympics Indiana, Inc.

IN

Questioned Costs Procurement, Suspension & Debarment § 200.318

Recommendation: The Auditor recommended developing a system of internal controls which provides adequate documentation surrounding procurement and suspension and debarment transactions. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A pr...

Recommendation: The Auditor recommended developing a system of internal controls which provides adequate documentation surrounding procurement and suspension and debarment transactions. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A procurement policy, compliant with the Procurement Standards codified in 2 C.F.R. ? 200.317 through? 200.327 has been approved by the Board of Directors. This policy states the procedures required for documentation for procurement of goods and services related to all Federal awards. As well, the procedure includes a step for accessing Sam.gov to review all vendors annually to ensure they have not been identified as suspended or debarred.

View Audit 37544 Questioned Costs: $1

Finding 39866 (2022-001)

Material Weakness 2022

Special Olympics Indiana, Inc.

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management ...

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A procurement policy, compliant with the Procurement Standards codified in 2 C.F.R. ? 200.317 through ? 200.327 has been approved by the Board of Directors. This policy states the procedures required for documentation for procurement of goods and services related to all Federal awards. Specific additional procedures have been implemented providing an additional level of review for all Federal expenditures, including a quarterly reconciliation of reporting submitted to the granter.

View Audit 37544

Finding 39865 (2022-001)

Material Weakness 2022

Massachusetts Housing Partnership

MA

Subrecipient Monitoring Material Weakness Reporting

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Co...

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Condition: Cash received from a federal grant funded the Homeowner Assistance Fund (HAF) program, expenditures were recorded on the Statement of Net Position as a reduction in cash and a corresponding entry to unearned revenue for the year ended June 30, 2022. Management took the position that MHP was acting as contractor and therefore the program should not be presented on the Statement of Revenues, Expenses and Changes in Net Position, but rather disclosed in summary form in the footnotes to the financial statements and Management?s Discussion and Analysis. As a result of MHP?s subrecipient relationship with the Commonwealth of Massachusetts?s HAF program, an adjustment was posted subsequent to year end to reflet the gross revenue and expense from the program transactions on an accrual basis in the Statement of Revenues, Expenses and Changes in Net Position as required by generally accepted accounting principles (GAAP). CORRECTIVE ACTION PLAN: Management will report the HAF funds on a gross basis consistent with the recommendation of RSM to follow GAAP guidance. Management?s controls over financial reporting include internal consultation over the appropriate basis of presentation at the time the program was implemented. Controls also include management review of the related decision. This process for considering and concluding the appropriate basis of presentation is appropriate and will continue. MHP will strengthen its financial reporting controls to address this condition, as follows: ? Increased resources in financial reporting and operations: o New position of Director of Finance (as of 7/1/22) o New general ledger and financial reporting system currently being implemented (target date for rollover to SAGE accounting system is 4/1/23) o Review of staffing needs on the finance team currently under discussion, target date for completion by 12/31/22. When approved by senior management, the new staffing plan will be implemented in calendar year 2023 based on the needs of the team, hiring and budget priorities. ? Finance team CPA?s will focus their CPE credits on financial reporting in the upcoming year. ? MHP will document its accounting and financial presentation for new programs and request audit consideration of the financial presentation conclusions at the time interim audit procedures are completed. CONTACT PERSONS: Charleen Tyson, Chief Financial and Administrative Officer Karen English, Director of Finance Massachusetts Housing Partnership Fund Board Charleen Tyson Chief Financial & Administrative Officer

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Finding 39862 (2022-001)

Significant Deficiency 2022

Aids Action Coalition of Huntsville and Subsidiary

AL

Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan Fiscal Year Ending September 30, 2022 Management recognizes the importance of preparing financial statements that are materially correct in accordance with accounting principles generally accepted in the United States of America (GAAP). Reference # 2022-001 In order to ensur...

Corrective Action Plan Fiscal Year Ending September 30, 2022 Management recognizes the importance of preparing financial statements that are materially correct in accordance with accounting principles generally accepted in the United States of America (GAAP). Reference # 2022-001 In order to ensure the Sliding Fee discounts are consistently calculated and applied to patients? accounts, Thrive changed the EMR set up to increase automation in September 2021, which reduced manual transactions and potential Slide Fee errors. Thrive continues to review and have discussions of the Sliding Fee policy and procedures with the outsourced billing company who are aware of, and understand, and are following them to the best of their abilities. Beginning in January 2023, the billing company began monitoring the creator of and the accuracy of slide adjustments. This will be done by running a report of slide adjustments in the month and spot checking 20-30 accounts for accuracy. Comments will be made on the monthly list and saved. Any concerns will be investigated. Other procedures already in place to monitor sliding fee discounts include monthly audits which began September 2021. These audits are conducted by Carmen Fortson, Director of Patient Access and Natoris Harris Patient Access Manager. This year they audit 5 charts per provider and will increase that by choosing another 5 charts at random for additional testing. They review the sample for sliding fee discounts applied to them, the correct insurance information, documentation of proof of income, and correct Federal Poverty Limit designation, and discount calculations. Any discrepancies are investigated and providers and management are educated in best practices. The monthly review also includes an internal audit of client records to identify any patients that have provided the proper proof of income qualify for the sliding fee discount that are not receiving the discount. If this situation occurs, training will be conducted by Carmen or Natoris with their staff to ensure the patients who are qualified are receiving the discounts. Stephanie Harville Chief Financial Officer

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Corrective Action Plans

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