Corrective Action Plans

Finding 418234 (2022-006)

Material Weakness 2022

Huntley Project School District Number 24

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIESName of Contact Person: Rita HuckCorrective Action: The following are the procedures that we follow to segregate duties as much as possible:The Board reviews all claims and the warrants that are written to pay those claims on a monthly basis. The Business Manager signs and dat...

SEGREGATION OF DUTIESName of Contact Person: Rita HuckCorrective Action: The following are the procedures that we follow to segregate duties as much as possible:The Board reviews all claims and the warrants that are written to pay those claims on a monthly basis. The Business Manager signs and dates the list of claims before they are given to the Board.The Administrative Assistant checks all warrant listings (claims and payroll) to make sure that there are no gaps in the warrant numbers.The Administrative Assistant types all purchase orders and checks in all ordered materials. The Business Manager pays all invoices. Once the warrants are printed, the Administrative Assistant attaches a copy of the warrant to each paid purchase order and prepares the warrants to be mailed the day after the Regular Board meeting.The Superintendent or Activities Clerk verify the Clerk?s reconciliation of the School District?s accounting records. They will review the revenues and disbursement amounts. The Superintendent currently verifies any transfers. The monthly beginning and ending balances are reconciled monthly by the Superintendent or Activities Clerk.The Board of Trustees receives an actual report of the budget quarterly. The report shows the original budget, what is spent to date, and the remaining balance. Included in this report is the actuals from the previous year to compare.All time sheets are reviewed and signed by each employee. The time sheets are then reviewed and signed by the supervisors before going to the Business Manager for payroll preparation.The Administrative Assistant reviews the payroll warrant list and the direct deposit listing. She also prepares all warrants to be distributed to employees on pay day.Someone other than the Business Manager reviews the bank statement and correspondence before the Business Manager reviews it. We do periodically review any bank accounts that are not controlled by the County Treasurer. The Activity accounts are reviewed by each sponsor and the Board of Trustees every month. The sponsors must sign off on their individual accounts monthly.Cash handling procedures: In the Business Manager?s office, we rarely deal with cash. We do receive checks that are receipted, recorded on a spreadsheet and deposited at the Yellowstone County Treasurer?s Office on a monthly basis. The lunch and activities cash and checks are receipted, recorded, and deposited daily at our local bank.Hand-drawn checks are not written from the District funds. Occasionally, a hand-drawn check is written on the activities accounts. There is a dual signature on those checks. We do not sign blank checks.Proposed Completion Date: Immediately.

View Audit 312181

Finding 418232 (2022-002)

Material Weakness 2022

River Valley Community School District

IA

WE HAVE REVIEWED PROCEDURES AND PLAN TO MAKE THE NECESSARY CHANGES TO IMPROVE INTERNAL CONTROL.

View Audit 312180

Finding 418223 (2022-005)

Material Weakness 2022

Heritage University

WA

Reporting § 200.328 § 200.329

Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors recommend each report be posted to the University?s website on separate documents by quarter and should no...

Recommendation: The auditors recommend the University update previously posted reports to accurately reflect the actual expenditures during the time period covered by the report. The auditors recommend each report be posted to the University?s website on separate documents by quarter and should not be cumulative. The auditors also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institutional records. Lastly, the auditors recommend each report be properly reviewed by someone other than the preparer and that the review be documented with a signature and date.Planned Corrective Action: Heritage University will update the previously posted reports to accurately reflect the actual expenditures during FY20 & FY21 on the University?s website by quarter. Going further it will be the Grant accountant?s practice that the submission dates and publication dates are maintained and documented with reporting due dates. All documents will be reviewed and approved by the VP of Administration/CFO with dated signatures.Name of Responsible Party:1. Yolanda Maltos, Grant Accountant2. Alysia Stevens, Controller3. Tom Richter, VP of Administration/CFOAnticipated Completion Date: May 18, 2023

View Audit 312179

Finding 418222 (2022-004)

Significant Deficiency 2022

Heritage University

WA

Recommendation: The auditors recommend the University adopt a policy that is formally approved and retained indicating how HEERF student aid portion funds are to be distributed to studentsPlanned Corrective Action: Heritage University has implemented a new policy to formally have documentation of r...

Recommendation: The auditors recommend the University adopt a policy that is formally approved and retained indicating how HEERF student aid portion funds are to be distributed to studentsPlanned Corrective Action: Heritage University has implemented a new policy to formally have documentation of requesting, approving, and disbursing of HEERF student aid portion.Name of Responsible Party:1. Melissa Hill, Interim Provost2. Dianne Fernandez, Director of Financial Aid/Director of Student Accounts3. Tom Richter, VP of Administration/CFOAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418221 (2022-008)

Significant Deficiency 2022

Heritage University

WA

Subrecipient Monitoring Reporting

Recommendation: The auditors recommend the University create an internal control to ensure all first-tier subawards of $30,000 or more are properly reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System.Planned Corrective Action: Heritage University will ensure...

Recommendation: The auditors recommend the University create an internal control to ensure all first-tier subawards of $30,000 or more are properly reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System.Planned Corrective Action: Heritage University will ensure that all first-tier subawards of $30,000 or more are appropriately reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System while establishing internal control.Name of Responsible Party:1. Dr. Andrew Sund, President2. Thomas Richter, VP of Administration/CFO3. Melissa Hill, Interim Provost4. Corey Hodge, Interim VP of Academic AffairsAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418216 (2022-003)

Significant Deficiency 2022

Heritage University

WA

Subrecipient Monitoring § 200.332

Recommendation: The auditors recommend the University implement internal controls to assess the risk of the subrecipient and properly monitor any subrecipients of the University, such as reviewing single audits, financial and performance reports, or other necessary documentation of the subrecipient...

Recommendation: The auditors recommend the University implement internal controls to assess the risk of the subrecipient and properly monitor any subrecipients of the University, such as reviewing single audits, financial and performance reports, or other necessary documentation of the subrecipient entity to help ensure the subrecipient is in compliance.Planned Corrective Action: In agreement with the auditor?s recommendation of internal controls to properly monitor any subrecipients of the University, such as reviewing financial and performance reports of the subreceipient entity including any single audit reports. Heritage University has finalized the new ?Grant Management Policy & Procedures? manual. The grant management manual section on subrecipient is explicit about the University?s policies and procedures to ensure documentation is maintained.Name of Responsible Party:1. Yolanda Maltos, Grant Accountant2. Alysia Stevens, Controller3. Tom Richter, VP of Administration/CFO4. Andrew Sund, PresidentAnticipated Completion Date: September 30, 2023

View Audit 312179

Finding 418213 (2022-007)

Material Weakness 2022

Heritage University

WA

Reporting Matching / Level of Effort / Earmarking § 200.329

Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. They recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, they recomm...

Recommendation: The auditors recommend the University create an internal control to obtain reporting requirements for each award received by the University. They recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, they recommend the data in the reports be supported to ensure the data is complete and accurate.Planned Corrective Action: Heritage University agrees to ensure that it meets the reporting requirements for each award it receives, and the university will establish internal controls. For each award, Heritage University will place a regular procedure to keep track of the deadlines and make sure everything is finished on time. Finally, to guarantee the data is complete and reliable, Heritage University will add support to the reports' data.Name of Responsible Party:1. Dr. Andrew Sund, President2. Thomas Richter, VP of Administration/CFO3. Melissa Hill, Interim Provost4. Corey Hodge, Interim VP of Academic AffairsAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418212 (2022-006)

Significant Deficiency 2022

Heritage University

WA

Procurement, Suspension & Debarment § 200.318 § 200.326

Recommendation: The auditors recommend the University implement controls to ensure all employees making federal purchases on behalf of the University are aware of the University?s documented procurement policy that is in accordance with 2 CFR Part 200. In addition, they recommend the University docu...

Recommendation: The auditors recommend the University implement controls to ensure all employees making federal purchases on behalf of the University are aware of the University?s documented procurement policy that is in accordance with 2 CFR Part 200. In addition, they recommend the University document its standard of conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection, award, and administration of contracts.Planned Corrective Action: Heritage University agrees to put procedures in place to make certain that every employee making federal purchases on the University's behalf is aware of the University's written procurement policy, which complies with 2 CFR Part 200. Additionally, the University is to formalize its code of conduct, which addresses conflicts of interest and establishes expectations for staff members involved in contract administration, selection, and award.Name of Responsible Party:1. Dr. Andrew Sund, President2. Thomas Richter, VP of Administration/CFO3. Melissa Hill, Interim Provost4. Corey Hodge, Interim VP of Academic AffairsAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418211 (2022-002)

Material Weakness 2022

Heritage University

WA

Allowable Costs / Cost Principles Reporting § 200.430

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation i...

Recommendation: The auditors recommend the University implement an internal control policy that requires employees whose compensation is charged to a federal award complete time and effort reporting to accurately reflect the work performed on each federal award and ensure supporting documentation is maintained for those who do charge time.Planned Corrective Action: Heritage University agrees with the finding. Heritage University will implement a new internal control policy that requires employees whose compensation is charged to federal awards to complete time and effort to accurately reflect the work performed on each federal award. Heritage University is using the time and effort forms to allocate the correct hours to each federal award during the payroll process period. Each time an employee must fill out the time and effort to show actual hours worked, signed by the employee and supervisor before turning it into the payroll department. Email sent out to all employees outlining the new process required by employees whose hours are charged to a federal award.Name of Responsible Party:1. Alysia Stevens, Controller2. Tom Richter, VP of Administration/CFO3. Dr. Andrew Sund, PresidentAnticipated Completion Date:? Email sent out to employees 8/15/2022.? Payroll started allocating to federal awards based on time and effort 8/31/2022 payroll.

View Audit 312179

Finding 418207 (2022-010)

Significant Deficiency 2022

Heritage University

WA

Student Financial Aid Reporting Subrecipient Monitoring

Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. They also recommend the University establish a formal internal monitoring control whereby...

Recommendation: The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. They also recommend the University establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the National Student Clearinghouse submissions.Planned Corrective Action: Heritage University will adhere to and improve the current standards to guarantee that all student status changes are promptly identified and submitted accurately within the appropriate time period. In order to internally audit the National Student Clearinghouse submissions, the University will set up a formal internal monitoring system whereby a designated person with access to NSLDS periodically monitors the status updates on NSLDS.Name of Responsible Party:1. Dianne Fernandez, Director of Financial Aid2. Mary Neal, Registrar3. Thomas Richter, VP of Administration/CFOAnticipated Completion Date: June 30, 2023

View Audit 312179

Finding 418206 (2022-009)

Significant Deficiency 2022

Heritage University

WA

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

Recommendation: The auditors recommend the University further educate and train those involved in the Financial Aid department regarding the Eligibility rules surrounding Federal awards, specifically regarding types of and scenarios using estimated financial assistance. They also recommend the Unive...

Recommendation: The auditors recommend the University further educate and train those involved in the Financial Aid department regarding the Eligibility rules surrounding Federal awards, specifically regarding types of and scenarios using estimated financial assistance. They also recommend the University revise the inputs within the PowerFAIDS system so that the control established to prevent (and subsequently detect) overawards is appropriately considering all scholarships and institutional grants as estimated financial assistance, regardless of need-based or not. Lastly, as a monitoring control, the auditors recommend an overaward report showing both Federal and non-Federal overawards be developed and be run and reviewed at a set frequency by the Director.Planned Corrective Action: Heritage University is to give individuals working in the financial aid office more information and training about the eligibility requirements for federal awards, particularly with regard to the several forms and potential uses of anticipated financial aid. Additionally, the University is to update the PowerFAIDS system's inputs so that all institutional grants and scholarships, regardless of whether they are need-based or not, are adequately taken into account by the control mechanism created to avoid (and consequently detect) overawards. As a monitoring measure, the Director of Financial Aid will create an overaward report that lists both Federal and non-Federal overawards and runs it on a regular basis.Name of Responsible Party:1. Dianne Fernandez, Director of Financial Aid2. Thomas Richter, VP of Administration/CFOAnticipated Completion Date: June 30, 2023

View Audit 312179 Questioned Costs: $1

Finding 417706 (2022-002)

Significant Deficiency 2022

Tallatoona Community Action Partnership, Inc.

GA

Allowable Costs / Cost Principles § 200.430

2022-002 ? Internal Control over Payroll ExpendituresCorrective Action PlanIn response to Audit Finding 2022-002, we will correct this issue by doing the following:1. Both Accounting and HR will continue to sign off on written payroll notices,2. Each pay period when a payroll change notice is receiv...

2022-002 ? Internal Control over Payroll ExpendituresCorrective Action PlanIn response to Audit Finding 2022-002, we will correct this issue by doing the following:1. Both Accounting and HR will continue to sign off on written payroll notices,2. Each pay period when a payroll change notice is received the AccountingDepartment will make sure to verify the information entered into the system matches what is on the written on the payroll notice,3. A monthly review of the Payroll/HR system against all payroll change notices will be conducted.Person(s) Responsible: Tracy BrownTiming for Implementation: April 15thTracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417704 (2022-001)

Material Weakness 2022

Tallatoona Community Action Partnership, Inc.

GA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training w...

Corrective Action Plan for Current Year Findings2022-001 ? Internal Control over Financial ReportingCorrective Action PlanIn response to Audit Finding 2022-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by:1. Identify training with-in the next month that can strengthen our accounting team,as it relates to financial closeout for programs and closing out the agency?s fiscal year,2. We will ensure that reconciliation is happening on a regular basis and put achecklist in places that confirms it has been completed,3. We will conduct an on-going internal audit of our employee health plan with HR, and insurance provider to ensure that wereconcile in the time period where we are able to get reimbursement from insurance provider,4. Re-establishing our checks and balances procedure for internal staff for this process to make each staff understands their role.Person(s) Responsible: Tracy BrownTiming for Implementation: April ? May 31, 2023Tracy Brown, Fiscal DirectorScott Gray, Executive Director

View Audit 312165

Finding 417702 (2022-005)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Procurement, Suspension & Debarment

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control process designed to review and approve expenses, but the controls did not operate as designed as ineligible...

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control process designed to review and approve expenses, but the controls did not operate as designed as ineligible expenses were identified in one of the items selected for testing.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: Management will complete an extensive review over expenses to ensure amounts claimed for reimbursement are accurate and allowable.Anticipated Completion Date: June 2023

View Audit 312164

Finding 417696 (2022-003)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in ...

Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy, but the controls did not operate as designed for two months tested. This includes documentation of employee timecards.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will complete an extensive review over international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417685 (2022-006)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFD...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT does not have an internal control designed to ensure advance payments are placed in an interest-bearing account.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: Management will complete an extensive review over cash management policies to make sure requirements under the CFR section are met.Anticipated Completion Date: June 2023

View Audit 312164

Finding 417677 (2022-004)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFD...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has an internal control process designed to approve the payrates, but the controls did not operate as designed for one month tested under both programs.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will revise their internal controls to make sure the employees contracted rates agree to the rate paid and submitted for reimbursement. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417669 (2022-002)

Material Weakness 2022

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locatio...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Finding Summary: CVT has an internal control system designed to detect or prevent improper allocation of international employees to locations served in a timely manner in accordance with their established policy. However, the controls did not operate as designed for four months tested. This includes documentation of employee timecards.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: During the period audited, CVT Ethiopian staff provided professional services and administrative functions on both sides of the Ethiopian armed conflict. This was a difficult work environment to carry out program objectives. CVT Management will complete an extensive review over all internal controls that were affected by managing processes under this environment. Specifically, Management will review the international employee timesheet allocation to make sure payroll is properly allocated to each location serviced in accordance with the policy established by CVT. In addition, CVT has hired a new Ethiopia Country Director who has an extensive financial management background and two additional Senior Accountants. Management also plans to send a U.S. Finance staff person to conduct an in-person internal control review for our Ethiopia programs.Anticipated Completion Date: September 2023

View Audit 312164

Finding 417661 (2022-001)

Significant Deficiency 2022

The Center for Victims of Torture

MN

Procurement, Suspension & Debarment § 200.318 § 200.326

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFD...

Federal Agency Name: Department of State ? Bureau of Population, Refugees, and MigrationProgram Name: Oversees Refugee Assistance Programs for AfricaCFDA #19.517Federal Agency Name: Agency for International DevelopmentDepartment of StateProgram Name: USAID Foreign Assistance for Programs OverseasCFDA #98.001Finding Summary: CVT has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining quotes for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, CVT was not testing vendors for suspension and debarment.Responsible Individuals: James Behnke, CFO and Mary Kinder, ControllerCorrective Action Plan: Management will maintain adequate supporting documentation and records to document history, methods of procurement, and documentation to support check for suspension and debarment. This will be maintained for all formal written vendor contracts.Anticipated Completion Date: July 2023

View Audit 312164

Finding 417481 (2022-003)

Material Weakness 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Allowable Costs / Cost Principles Cash Management Reporting

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our a...

2022-003 Lost revenues attributable to coronavirus, as reported in the Period 1 PRF report, were overstated.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: February 2023Management?s Views:The Provider Relief Reporting for Period 1 was completed in September of 2021. Our audit for FY21 was not finalized until May 2022, at which point we found that our cost report settlement amount ended up swinging due to an error in our interim payment requests from Missouri Medicaid. Going forward, I do not expect this to be a problem as we have remedied our interim wrap payments to be more effective. We will correct the lost revenues calculation on a cumulative basis in your Period 3 and 4 PRF reports.

View Audit 312152

Finding 417478 (2022-004)

Significant Deficiency 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Questioned Costs Allowable Costs / Cost Principles

2022-004 Charges to federal awards for salaries and wages for certain individuals do not comply with standards for documentation of personnel expenses as they were not supported by records reflecting the work performed.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: March ...

2022-004 Charges to federal awards for salaries and wages for certain individuals do not comply with standards for documentation of personnel expenses as they were not supported by records reflecting the work performed.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: March 2023Management?s Views:We are working on getting a process set up to monitor actual time spent on grants in comparison to budgeted time. The salaries charged to the grants were based on budget time, and while significant time was incurred that would be allowable as a direct cost to the grant, the documentation to support that actual time spent was not there.

View Audit 312152 Questioned Costs: $1

Finding 417471 (2022-002)

Significant Deficiency 2022

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

Procurement, Suspension & Debarment

2022-002 Procurement records were not maintained according to Uniform Guidance. The Organization did not follow its policy governing the verification that vendors of goods or services charged to federal awards are not suspended, debarred, or otherwise excluded.Responsible Person: Julie O?Neal, Chief...

2022-002 Procurement records were not maintained according to Uniform Guidance. The Organization did not follow its policy governing the verification that vendors of goods or services charged to federal awards are not suspended, debarred, or otherwise excluded.Responsible Person: Julie O?Neal, Chief Financial OfficerCompletion Date: May 2022Management?s Views:We agree with this finding and in May 2022 implemented procedures that will remedy this finding going forward. Each month all vendors are now being verified that they are not suspended, debarred, or otherwise excluded. We also are a procurement policy that went into effect December 2021 that is in compliance with Uniform Guidance and is being followed appropriately. In July 2022 we started a process to undergo an annual review with our group purchasing organization, so items purchased through that process will fall under proper procurement. While this finding from prior year was resolved in our corrective action plan last year, with it being found so late in this current fiscal year there were some lingering issues that resolved. We expect to have it full resolved going forward.

View Audit 312152

Finding 412052 (2022-002)

None 2022

Integrated Refugee & Immigrant Services, Inc.

CT

Management is implementing procedures that will ensure that supporting documentation for its performance reports is readily available and that it agrees to the grant reports as they are filed. They are in the process of implementing a client tracking database which will make the tracking process mu...

Management is implementing procedures that will ensure that supporting documentation for its performance reports is readily available and that it agrees to the grant reports as they are filed. They are in the process of implementing a client tracking database which will make the tracking process much easier and more transparent in coming years.

View Audit 312130

Finding 412051 (2022-001)

None 2022

Integrated Refugee & Immigrant Services, Inc.

CT

Management is implementing procedures to ensure that grant reports are filed timely.

View Audit 312130

Finding 412048 (2022-001)

Significant Deficiency 2022

El Camino Community College District

CA

Student Financial Aid Eligibility Significant Deficiency

2022 ? 001: Student Financial Aid Cluster - Student Eligibility and Awarding: Exit Counseling ?Program Number 84.268Recommendation: We recommend the college review its policies and procedures around disbursingexit counseling information to students to ensure students are receiving proper counseling ...

2022 ? 001: Student Financial Aid Cluster - Student Eligibility and Awarding: Exit Counseling ?Program Number 84.268Recommendation: We recommend the college review its policies and procedures around disbursingexit counseling information to students to ensure students are receiving proper counseling and ensureentrance counseling is documented before loans disbursements are made.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Financial Aid Office recognized that the exit loan counselingrule was not being met prior to the commencement of the 2021-2022 audit. The following action planwas already taking shape during the annual audit of 2021-2022 to ensure compliance rule would bemet for the 2022-2023 aid year.Process: Use SIS Colleague system to run query to identify current loan borrowers at beginning andend of term to identify those who have ceased half-time enrollment. Send communication via email andphysical letter notification to ensure student receive important information about loan repaymentresponsibilities, including Department of Education links and contact information.Procedure: Created documentation with step by step procedures for assigned staff to run query toidentify students, request exit loan counseling communication, and run batch posting of communication.Communication: Loan borrowers will receive an email on Day 1 run, a second email on Day 14 run, anda paper letter on Day 30 run.Staff Training: Staff assigned to the Loan program have been trained to run process by ourSystems/Programmer. Financial Aid Staff have been provided information about policy and proceduresto assist students who may contact our office for assistance after receiving exit loan counselingcommunication.Quality Assurance: Two additional staff members have been assigned to help with the Loan program.Name(s) of the contact person(s) responsible for corrective action: Chau Dao - Director ofFinancial AidPlanned completion date for corrective action plan: November 2022.

View Audit 312129

Corrective Action Plans

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