Corrective Action Plans

Finding 38034 (2022-002)

Material Weakness 2022

Franklin County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Karla J. Bauman Contact Phone Number:765-647-4631 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: Suspension & Debarment-The Commissioners approved a new process for all contracts bein...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Karla J. Bauman Contact Phone Number:765-647-4631 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: Suspension & Debarment-The Commissioners approved a new process for all contracts being paid with Federal money over $25,000 that must occur before they will approve the contract for said services. The department head must get the certification from the Contractor. The commissioners have also approved the Franklin County Internal Control Manual for Grant Administration which addresses the necessary requirements for the Suspension & Debarment. Any department receiving grants on behalf of Franklin County will be required to certify to the Commissioners that they have read the internal control manual for grant administration and that they understand their responsibilities and will follow all required Federal, State and Local regulations. Completed June 28, 2023.

View Audit 30392

Finding 38033 (2022-001)

Significant Deficiency 2022

American Public Human Services Association

VA

Subrecipient Monitoring Reporting

Views of Responsible Officials: APHSA did not intentionally disregard the requirements noted under the Federal Funding Accountability and Transparency Act Subaward Reporting. Now that we are aware of these requirements, internal processes are in place to provide timely registration of first tier sub...

Views of Responsible Officials: APHSA did not intentionally disregard the requirements noted under the Federal Funding Accountability and Transparency Act Subaward Reporting. Now that we are aware of these requirements, internal processes are in place to provide timely registration of first tier subawards of $30,000 or more in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Though registering subawards over $30,000 is a requirement as noted, the omission did not affect the financial reporting and thus there are no questioned costs.

View Audit 30391

Finding 38032 (2022-001)

None 2022

Cheney Care Community

WA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to...

Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Cheney Care Community will follow the filing requirements of the regulatory agreement going forward.

View Audit 30312

Finding 38031 (2022-001)

Significant Deficiency 2022

United Way of Anchorage

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal...

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal controls to be met with multiple oversights to ensure deadlines do not get missed and funds are not misused along with proper reporting. Proposed Completion Date: December 31, 2022

View Audit 30310

Finding 38029 (2022-004)

Material Weakness 2022

Wayne Community School District

IA

Internal Control / Segregation of Duties

Comment Number: 2022-001 and 2022-004 Comment Title: Segregation of Duties Corrective Action Plan: We have reviewed procedures and plan to make the necessary changes to improve internal control. Contact Person, Title and Phone Number: Denise Larson, Business Manager, (641) 872-2184 Anticipa...

Comment Number: 2022-001 and 2022-004 Comment Title: Segregation of Duties Corrective Action Plan: We have reviewed procedures and plan to make the necessary changes to improve internal control. Contact Person, Title and Phone Number: Denise Larson, Business Manager, (641) 872-2184 Anticipated Date of Completion: Immediately

View Audit 36071

Finding 38028 (2022-001)

Material Weakness 2022

The Laguna Playhouse

CA

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that sufficient, competent accounting resources be utilized so that proper and timely account analysis and reconciliation, a fundamental component of effective internal control, can be completed timely, thoroughly and accurately on a consistent basis.

View Audit 34701

Finding 38027 (2022-002)

None 2022

Fit Kids, Inc., Dba Champion Schools

AZ

Questioned Costs Equipment & Real Property Management

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include...

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. With each student name listed we will have a link to the documentation supporting our assessment that the student had an unmet need. We will also verify the asset inventory listing includes all devices and equipment that were purchased with ECF monies and received. Lastly, for new grants that we apply for, more than one person will review the grant requirements, and we will reach out to grant personnel at other entities or contact our consultants and auditors to help ensure we have access to, and have considered all the necessary compliance requirements. . Estimated completion date: July 15, 2023.

View Audit 34699 Questioned Costs: $1

Finding 38026 (2022-001)

Significant Deficiency 2022

Fit Kids, Inc., Dba Champion Schools

AZ

Procurement, Suspension & Debarment Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include...

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. With each student name listed we will have a link to the documentation supporting our assessment that the student had an unmet need. We will also verify the asset inventory listing includes all devices and equipment that were purchased with ECF monies and received. Lastly, for new grants that we apply for, more than one person will review the grant requirements, and we will reach out to grant personnel at other entities or contact our consultants and auditors to help ensure we have access to, and have considered all the necessary compliance requirements. . Estimated completion date: July 15, 2023.

View Audit 34699

Finding 38025 (2022-005)

None 2022

Lander University

SC

Finding Number: 2022-005 - Procurement Compliance Institutional Response: Lander University acknowledges this one sample procurement lacked adequate competitive quotes to support the reasonableness of price. It is believed the procurement was rushed in an effort to have authorized and appropriate P...

Finding Number: 2022-005 - Procurement Compliance Institutional Response: Lander University acknowledges this one sample procurement lacked adequate competitive quotes to support the reasonableness of price. It is believed the procurement was rushed in an effort to have authorized and appropriate PPE available to incoming students. With the purchase equating to $2.03 per compliant cloth mask under the CDC guidance at the time, this purchase was reasonable. The observation is correct that the supporting documentation did not present two additional quotes. This procurement was initiated by the campus bookstore staff, who typically are exempt from state procurement under Section 11-35-710 when purchasing items for resale. While this purchase was not for resale, the staff in the bookstore followed their typically acceptable purchasing structure, not realizing the source of funding placed the procurement back under state requirements. This effort was in support of the institution, but it bypassed the more stringent process of purchases passing through the procurement office. While debarment information is shared via standardized terms and conditions documents associated with purchase orders and solicitations, the department is left to check various websites created for state and federal purposes, listing those vendors the university is not to do business with. Such searches were not documented in the procurement files. Doing so is not a necessary step, but the University is aware it needs to ensure prospective vendors are first reviewed against debarment lists. Corrective Action: Lander University will strive to improve controls. Bookstore employees will be trained on state procurement procedures when using non-exempt funds, although such procurements are extremely rare. The procurement department will engage the staff to make sure they understand which funds and purchases are exempt from state procurement and which are not. The Office of Procurement will create a written procedure on debarments, detailing out how to verify a vendor is clear to do business with Lander University. Lander University will add a section to the procurement requisition form to acknowledge the vendor was thoroughly reviewed against active lists. Responsible department for corrective action: Office of Procurement and the Office of Finance and Administration

View Audit 34698

Finding 38024 (2022-004)

Significant Deficiency 2022

Lander University

SC

Finding Number: 2022-004 - Lost Revenue Calculations Institutional Response: Lander University agrees the multiple methodologies used by past administrators may be inconsistent from the guidance stating the same methodology must use a consistent baseline. The University?s lost revenue amounts excee...

Finding Number: 2022-004 - Lost Revenue Calculations Institutional Response: Lander University agrees the multiple methodologies used by past administrators may be inconsistent from the guidance stating the same methodology must use a consistent baseline. The University?s lost revenue amounts exceed the amounts claimed against all three rounds of HEERF. Using two forms of lost revenue as defined by the Lost Revenue Frequently Asked Questions, Published March 19, 2021, the university is able to calculate lost revenues under ?Academic Sources? and as ?a comparison to previously budgeted revenue or projected revenue for the period?? as stated in question #3 and #9, to satisfy all draws of lost revenue. Corrective Action: Lander University will retain the currently documented evidence to support lost revenue as calculated for all monthly and quarterly submissions regarding HEERF expenditures; however, the University will also undertake a secondary calculation that justifies lost revenue draws using a more consistent methodology, also supported through provided guidance. Such calculations will be generated based on Academic Sources, such as ?tuition, fees, and institutional charges (including unpaid student accounts receivable and other student accounts debts) as listed in the FAQ question/answer #3, and the ?comparison to previously budgeted revenue or projected revenue for the period? listed in question/answer #9. Responsible department for corrective action: Office of Accounting and Controls and the Office of Finance and Administration

View Audit 34698

Finding 38023 (2022-003)

Significant Deficiency 2022

Lander University

SC

Questioned Costs

Finding Number: 2022-003 - Allowable Costs Institutional Response: It is Lander University?s position the measures taken to utilize previously leased space to socially distance nursing students, in a simulation lab setting, falls within the guidance provided. While HEERF funding was not to be used ...

Finding Number: 2022-003 - Allowable Costs Institutional Response: It is Lander University?s position the measures taken to utilize previously leased space to socially distance nursing students, in a simulation lab setting, falls within the guidance provided. While HEERF funding was not to be used for construction or capital outlays, an exception was provided in the FAQ regarding, and helping to further define, ?minor remodeling.? The FAQ provides limited, and not all-inclusive, examples of ?minor remodeling.? The most specific examples given were under question #24. ?What are some examples of permissible ?minor remodeling? that HEERF grant funds may support under the definition in 34 CFR ? 77.1?? An excerpt of the answer is provided: ?Some examples of permissible minor remodeling may include, but not limited to: ? The installation or renovation of an HVAC system, to help with air filtration to prevent the spread of COVID-19. ? The purchase or cost of the installation of ?room dividers? within a previously completed building to increase social distancing.? The building in question was preexisting, occupiable, and did not receive structural improvements or additions to the building. The HVAC systems was renovated to meet the CDC and ASHRAE recommendations to improved air quality through a significant increase of bringing in outside make up air. The institution expended $162,535 in direct HVAC costs according to the final pay app - schedule of values with additional associated expenses in both plumbing and electrical, totaling more than $281,000. The institution did partition a large, open space into two separate areas to further divide students for social distancing measures. Taking these measures allowed the institution to keep preparing nurses for the workforce at a critical time during the pandemic. Lander University did not have to reduce class sizes, or resort to limited online learning for lab experience because it had the ability to spread out between two locations: the main nursing building and this extension location for simulation. The simulation space worked to mimic clinical experience with essential equipment for training nursing students. Corrective Action: The University maintains its position the expenses incurred fall within provided guidance; however, should the U.S. Department of Education disagree as part of their auditing procedures, Lander University will work to reach a remedy with the agencies in authority over the HEERF program. Responsible department for corrective action: Office of Accounting and Controls and the Office of Finance and Administration

View Audit 34698 Questioned Costs: $1

Finding 38022 (2022-002)

Significant Deficiency 2022

Lander University

SC

Finding Number: 2022-002 - Internal Controls over Compliance with Education Stabilization Fund Requirements Institutional Response: The responsibility of ensuring expenditures incurred due to the COVID-19 pandemic met the requirements established under HEERF as eligible reimbursement rested with the...

Finding Number: 2022-002 - Internal Controls over Compliance with Education Stabilization Fund Requirements Institutional Response: The responsibility of ensuring expenditures incurred due to the COVID-19 pandemic met the requirements established under HEERF as eligible reimbursement rested with the former Office of Business and Administration. The vice president and the controller were the two lead finance officers for the institution and the controller was the grant ?Project Director? as defined by G5. Given the volume of purchases and the speed in which institutions had to act, larger committees to review expenditures were not feasible. The procurement department resided with this division, so the review of all anticipated HEERF eligible expenses by the leader of the division and the second most senior ranking in the division seemed adequate. The office also accounted for expenditures to HEERF funding by creating dedicated general ledger funds for only HEERF related expenses that they reviewed. The institution could not have foreseen both positions would be vacant before the closing of the grant period. The review process of each expenditure passing through the direct oversight of the vice president and the controller was still a sound practice that continued through the expenditures reported and claimed against HEERF funding. Corrective Action: While Lander University believes its expenditure review process under HEERF was adequate by establishing direct purchasing oversight with both the vice president and controller position, despite the fact both position were eventually vacated, the University acknowledges that a process or procedure established should continue to be honored. In the event a practice or procedure needs to be altered or updated, additional document supporting the change should also exist. The discontinuation of an internal form used to establish approvals specific to reviewing expenditures associated with HEERF did not impact the process as the upper-management review and sign-off still occurred and all procurements passed through the state procurement process. Lander University will ensure a more robust process of approvals is established for future federal funding should the institution experience turnover in key roles.

View Audit 34698

Finding 38013 (2022-007)

Significant Deficiency 2022

City of Montebello

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.430

Staff has initiated a process whereby ? for employees not using eSuites ? manual review and approval of bi-weekly hours is conducted by supervisors in the appropriate department (i.e., Transit, Police, etc.). Management believes this additional review and approval level will provide the necessary ba...

Staff has initiated a process whereby ? for employees not using eSuites ? manual review and approval of bi-weekly hours is conducted by supervisors in the appropriate department (i.e., Transit, Police, etc.). Management believes this additional review and approval level will provide the necessary back-up to improve internal control over timecards/timekeeping. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2023

View Audit 32131

Finding 38010 (2022-006)

Significant Deficiency 2022

City of Montebello

CA

Subrecipient Monitoring Reporting HUD Housing Programs

Staff will strive to submit the reports by the required deadline and will work with their third-party consultant to assist as necessary. Staff has been in contact with its HUD representatives about the program income issue as well as the difficulty in posting PR 29 reports. Responsible Person: Rosem...

Staff will strive to submit the reports by the required deadline and will work with their third-party consultant to assist as necessary. Staff has been in contact with its HUD representatives about the program income issue as well as the difficulty in posting PR 29 reports. Responsible Person: Rosemary Perch Expected Implementation Date: 07/01/2023

View Audit 32131

Finding 38009 (2022-007)

Significant Deficiency 2022

Hodges University, Inc.

FL

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

2022-007 Higher Education Emergency Relief Fund (HEERF) 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. ...

2022-007 Higher Education Emergency Relief Fund (HEERF) 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: Misunderstanding of correct way to handle the accounting of the HEERF. Action taken in response to finding: We have adjusted our policies and provided training to prevent future inaccuracies in reporting when dealing with special funding. Name(s) of the contact person(s) responsible for corrective action: Melissa Mitro Planned completion date for corrective action plan: Effective immediately.

View Audit 28916

Finding 38008 (2022-005)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.

View Audit 28916 Questioned Costs: $1

Finding 38006 (2022-003)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic and enrollment records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38005 (2022-002)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-002 National Student Loan Data System (NSLDS) Error 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 disagreemen...

2022-002 National Student Loan Data System (NSLDS) Error 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: Inconsistencies of status within student?s academic records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Josh Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38002 (2022-004)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 240 Day Requirement of Unclaimed R2T4 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 i...

2022-004 240 Day Requirement of Unclaimed R2T4 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 and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.

View Audit 28916 Questioned Costs: $1

Finding 38001 (2022-006)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreeme...

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Return of Title IV (R2T4) was not processed in a timely manner due to late status changes reported from academics. Action taken in response to finding: Provided federal guidance to registrar?s office to process attendance taking and status changes in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916 Questioned Costs: $1

Finding 37999 (2022-001)

None 2022

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. Anticipated completion date: 1/1/2022 Contact: Jill Lesmerises, CFO and Robert Plante, Director of Housing

View Audit 29823

Finding 37995 (2022-003)

Material Weakness 2022

South Hamilton Community School District

IA

Internal Control / Segregation of Duties

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGAT...

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JANET GREUFE N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 515-827-5479 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JANET GREUFE N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 515-827-5479

View Audit 36813

Finding 37994 (2022-001)

Material Weakness 2022

National Health Care for the Homeless Council, Inc.

TN

Subrecipient Monitoring § 200.331

The National Healthcare for the Homeless Council (NHCHC) will develop and implement a compliance checklist and procedure document for all sub agreements of federal funds. The compliance checklist will include the reference to the applicable CFR requirements including CFR 200.331(a(1).

View Audit 36812

Finding 37992 (2022-001)

Significant Deficiency 2022

Hidalgo Medical Services

NM

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency...

Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency in internal control over compliance (recurring) Criteria or Specific Requirement Special Tests and Provisions: Sliding Fee Discounts per Title 42 Chapter 1 Subchapter D Section 51c303(f) Condition The Organization?s sliding fee program provides discounts on patient services based upon the individual?s level of income. However, the Organization applied the incorrect discount based upon the individual?s income per the Organizations sliding fee discount policy. Cause Clerical error in updating and applying the sliding fee category in the billing system for the patient. Effect or Potential Effect Improper sliding fee discounts given to patients. Questioned Costs None Context or Perspective Information A sample of 40 patients were tested out of the total population of 1,994 encounters. The sampling methodology used is not statistically valid. Three patients received the incorrect sliding fee discount based upon their income level. Recommendation We recommend that the Organization implement a verification process to ensure the sliding fee discounts being applied are in accordance with their sliding fee policy. Corrective Action Plan Hidalgo Medical Services will implement a verification process to ensure the sliding fee discounts are applied in accordance with the current sliding fee policy. The Director of Family Support Services will randomly select at least 30% of patients qualified each week to ensure accuracy and all proper documentation is obtained (the new auditing requirement will occur immediately). Additionally, all errors will be corrected immediately. The Director of Family Support Services will report each month to the Chief Support Officer, Chief Financial Officer, and Chief Executive Officers any findings and required correction, if applicable. A comprehensive re-training of current Community Health Workers (CHWs) is to occur by December 2022. A training manual is to be developed, to include competency validation for each CHW, and the new training model will be used for all future CHWs. Person Responsible: Lucy Verdugo, Family Support and Credentialing Director; Donna Sandoval, CHW Administrative Supervisor; and Andrea Montoya, Chief Support Officer Anticipated Completion Date: December 31, 2022.

View Audit 34352

Finding 37991 (2022-001)

Significant Deficiency 2022

Salem Baptist Church of Atlanta Housing Foundation, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Su...

SALEM BAPTIST CHURCH OF ATLANTA HOUSING FOUNDATION, INC. FHA PROJECT NO. 061-EE054-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Salem Baptist Church of Atlanta Housing Foundation HUD Auditee Identification Number: 061-EE054-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. During the year ended December 31, 2022, the Project paid several expenses on behalf of an adjacent Project. Neither the mortgagor nor its agents shall make any payments for services, supplies, or materials unless such services are actually rendered for the project or such supplies or materials are delivered to the project and are necessary for its operation. Amounts paid on behalf of another project is considered an unauthorized disbursement of Project assets per the Regulatory Agreement. Recommendation: Management should review procedures surrounding the payment of invoices to ensure funds are being drawn from the correct account. b. Action(s) Taken or Planned on the Finding: Management has spoken to the necessary personnel tasked with recording payments of invoices and reemphasized the importance of paying only invoices relevant to the Property.

View Audit 32499 Questioned Costs: $1

Corrective Action Plans

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