Corrective Action Plans

Finding 34450 (2022-001)

Material Weakness 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Reporting Material Weakness

Recommendation: The auditors recommended that the Institute implement a formal policy for preparing the SEFA and reconciling the SEFA for accuracy and completeness to underlying accounting records. Action Taken: We agree with both the finding and the recommendation. The amount reflected in the year...

Recommendation: The auditors recommended that the Institute implement a formal policy for preparing the SEFA and reconciling the SEFA for accuracy and completeness to underlying accounting records. Action Taken: We agree with both the finding and the recommendation. The amount reflected in the year ended September 30,2021 SEFA was misstated due to an incorrect interpretation as to the amount to be reported as an accrual of HEERF expenditures under the Uniform Guidance for SEFA reporting. The correct amount of HEERF expenditures were included in the GAAP financial year ended September 30,2021 financial statements. HERRF expenditures for the year ended September 30,2022 were reported correctly in both the SEFA report and the GAAP financial statements.

View Audit 30410

Finding 34449 (2022-005)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Special Tests & Provisions Student Financial Aid Significant Deficiency

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the...

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the recommendation. A system has been implemented to send out the required notifications regarding Federal Direct Student Loan Program proceeds that have been applied to a participating student?s ac-count.

View Audit 30410

Finding 34448 (2022-004)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Special Tests & Provisions Student Financial Aid Reporting

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a ...

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a timely manner as prescribed by U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. A system has been imple-mented to ensure that the National Student Loan Data system is updated on a timely basis as pre-scribed by U.S. Department of Education regula-tions.

View Audit 30410

Finding 34447 (2022-003)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The inst...

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The instances of missed exit conferences with borrowers under the Federal Direct Loan Program were primarily related to students who had been dropped due to non-payment of tuition and who did not respond to our attempts to contact them for an exit conference. We understand that we failed to properly document our efforts to contact these students to schedule and perform an exit conference. We have amended our procedures to document our efforts to contact any students for which an exit conference is required and we have not been able to schedule one.

View Audit 30410

Finding 34445 (2022-001)

Material Weakness 2022

Housing Authority of the City of Laurens

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. ? 2 files where the annual income for the tenant was not calculated correctly, resulting in the monthly rent for the tenant being $204 too low in one case and $23 too low in the other. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: June 12, 2023 Contact Information Brian Griswell, Executive Director Housing Authority of the City of Laurens 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 36899

Finding 34444 (2022-002)

Significant Deficiency 2022

Harrison Municipal Housing Authority

AR

HUD Housing Programs Reporting Significant Deficiency

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial inform...

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial information can be used with adhoc repots versus manually tracking data on monthly basis to save time and ensure required deadlines are met

View Audit 35689

Finding 34434 (2022-002)

Significant Deficiency 2022

American Battlefield Trust and Affiliates

DC

Reporting Significant Deficiency

Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. ALN #15.928. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obta...

Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. ALN #15.928. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year. The Trust agrees that the matter noted resulted in significant delays with Uniform Guidance reporting. The Trust has made investments to improve and modernize system which will replace the reliance on paper-based processing and spreadsheets with electronic-based, automated workflows and digitalization of documents. This will improve the Trust's close-out procedures and allow it to report and obtain an audit in the timeframe required under the Uniform Guidance.

View Audit 35057

Finding 34425 (2022-002)

Significant Deficiency 2022

City of Boyd

MN

Internal Control / Segregation of Duties

Segregation of Duties Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in pr...

Segregation of Duties Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 35056

Finding 34424 (2022-001)

Significant Deficiency 2022

City of Boyd

MN

Reporting Significant Deficiency

Auditor Prepared Financial Statements and Audit Adjustments Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirement...

Auditor Prepared Financial Statements and Audit Adjustments Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 35056

Finding 34423 (2022-002)

Significant Deficiency 2022

Oregon Shakespeare Festival Association, Inc.

OR

Reporting § 200.302

OSF is currently redesigning key components of its accounting system to clearly identify federal expenditures with minimal adjustments. Anticipated Completing Date October 31, 2023

View Audit 33127

Finding 34422 (2022-001)

Material Weakness 2022

Oregon Shakespeare Festival Association, Inc.

OR

Reporting Internal Control / Segregation of Duties Material Weakness

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance t...

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance the control environment is on-going as department functionality is reviewed and changed. This includes control & oversight established over our material subledgers this calendar year. ?Monthly closings, including financial reporting, are in development and scheduled to start before the end of the fiscal year 10/31/2023. ?To achieve compliance OSF: ?Hired qualified accounting contractors to perform timely and accurate entries in our financial system of record beginning January 2023. ?Hired an Interim Executive Director, Tyler Hokama, with executive experience at multiple Fortune 500 companies on June 1, 2023. The Interim Executive Director is currently filling permanent, qualified Finance/Accounting roles within the organization, securing professional knowledge and actively overseeing the stabilization of Finance systems and processes. Anticipated Completion Date: October 31, 2023

View Audit 33127

Finding 34421 (2022-005)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

HUD Housing Programs

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-005 Recommendation: We recommend that the Cooperative file annually with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center. Action Taken: The Cooperative will file annually with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center. Planned Completion Date: March 31, 2023.

View Audit 32025

Finding 34420 (2022-004)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

HUD Housing Programs

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-004 Recommendation: We recommend that the Cooperative file annually with the Federal Audit Clearinghouse. Action Taken: The Cooperative will file annually with the Federal Audit Clearinghouse. Planned Completion Date: March 31, 2023.

View Audit 32025

Finding 34419 (2022-003)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-003 Recommendation: We recommend that the Cooperative continue to review internal controls currently in place. Action Taken: The Cooperative took the proper action to correct the misposted transactions during on-site visit. Planned Completion Date: March 31, 2023.

View Audit 32025

Finding 34418 (2022-002)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 32025

Finding 34417 (2022-001)

Significant Deficiency 2022

Morehouse Place Cooperative

MN

Internal Control / Segregation of Duties

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December...

Housing and Urban Development Morehouse Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes i_mprovements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 32025

Finding 34416 (2022-002)

None 2022

Pittsfield Lowry, LLC

IL

HUD Housing Programs

Identifying Number: 2022-002 Finding: The Organization calculated surplus cash of $31,225 as of September 30, 2020. This amount was not deposited into a separate residual receipts cash account. The Organization calculated surplus cash of $39,082 as of September 30, 2021, which includes the undepos...

Identifying Number: 2022-002 Finding: The Organization calculated surplus cash of $31,225 as of September 30, 2020. This amount was not deposited into a separate residual receipts cash account. The Organization calculated surplus cash of $39,082 as of September 30, 2021, which includes the undeposited amount from September 30, 2020. The Organization has not deposited this amount into a separate residual receipts fund account within 90 days of the year-end. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in the process of opening a residual receipts account and plans to make a deposit for the calculated residual receipts.

View Audit 23929

Finding 34415 (2022-001)

None 2022

Pittsfield Lowry, LLC

IL

HUD Housing Programs

Identifying Number: 2022-001 Finding: The Organization received approval from HUD to begin the construction of a dining room and physical therapy addition to the mortgaged property. This approval was contingent on the Organization meeting certain conditions set forth by HUD. One such condition was...

Identifying Number: 2022-001 Finding: The Organization received approval from HUD to begin the construction of a dining room and physical therapy addition to the mortgaged property. This approval was contingent on the Organization meeting certain conditions set forth by HUD. One such condition was that the total cost of the project be funded by a contribution from Community Living Options, Inc. (CLO), and that this contribution would not be paid back to CLO. The Organization has recorded a payable owed to CLO and therefore did not meet the terms of the HUD approval. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. The Organization is in the process of appealing HUD conditions and approval. Management has had multiple communications since March 2014 with their lender to resolve this finding, however it still remains unresolved. Management most recently corresponded with their lender in October 2021 to resolve the finding and is currently waiting on HUD?s review for completion. Approval based on the proposed payment terms by the Organization has not yet been received.

View Audit 23929

Finding 34404 (2022-037)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Cash Management

Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal ...

Finding: 2022-037 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations as an overpayment to the county for reimbursement for law enforcement payroll is not an allowable use of federal funds. The corrective action plan as follows: 1. The Office of State Treasurer will work with ND Office of Management and Budget to determine county contact information and any prior data requested to keep records consistent. 2. The Office of State Treasurer will contact the county to request support from the county supporting allowable expenditures incurred during the period beginning March 1, 2020 and ending on December 31, 2021 to offset the overpayment as stated in recommendation A on the Schedule of Federal Findings and Questioned Costs sent to the Office of State Treasurer on February 9, 2023. Contact Person: Nicole Krivoruchka Director of Finance Anticipated Completion Date: March 23, 2023

View Audit 36677 Questioned Costs: $1

Finding 34403 (2022-036)

Material Weakness 2022

State of North Dakota

ND

Subrecipient Monitoring Cash Management Reporting § 200.303 § 200.332

Office of State Treasurer Finding: 2022-036 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations related to providing required information to subrecipients of Coronavirus Relief Funds ...

Office of State Treasurer Finding: 2022-036 Office of State Treasurer Response/Corrective Action Plan: The Office of State Treasurer does agree with finding that we were not in compliance with federal regulations related to providing required information to subrecipients of Coronavirus Relief Funds (CRF). Corrective action planned: 1. The Office of State Treasurer will work with ND Office of Management and Budget (OMB) to communicate to subrecipients timely and create a template for future use that includes the required information that was missed as detailed on the schedule of federal findings and questions costs. 2. The Office of State Treasurer has discussed with OMB that the information will not be recommunicated to the subrecipients as OMB has been in contact with subrecipients in guiding them to necessary information and assisting with any needs. It has been determined that communicating the information retroactively would cause more confusion and issues among the subrecipients. Contact Person: Nicole Krivoruchka Director of Finance Anticipated Completion Date September 3, 2023

View Audit 36677

Finding 34394 (2022-001)

None 2022

Volunteers of America Southwest California, Inc.

CA

Reporting Cash Management

a. Program Name: Administration for Children and Families Early Head Start Program: CFDA 93.600; VA Homeless Providers Grant and Per Diem Program: CFDA 64.024 b. Criteria: Failure to comply with the grant agreement?s terms and applicable regulations: The Corporation did not comply with grant compli...

a. Program Name: Administration for Children and Families Early Head Start Program: CFDA 93.600; VA Homeless Providers Grant and Per Diem Program: CFDA 64.024 b. Criteria: Failure to comply with the grant agreement?s terms and applicable regulations: The Corporation did not comply with grant compliance requirements such as timeliness of submitting reports to funding agencies and in other matters noted in licensing reviews. c. Condition: The Corporation has inconsistent performance on the submission of periodic grant reports in a timely matter. This submission pattern conflicts with grant timelines outlined in the Notice of Awards. Specifically, it was noted for two of Corporation?s major programs, Early Head Start and VA Homeless Providers Grant and Per Diem Program, that both had reports submitted outside of defined due dates. Early Head Start experienced 5 out of the 8 reports delayed and VA Grant Per Diem experienced 1 out of 2 reports delayed. The delayed reporting if uncorrected, might result in delays in the review and approval process on claim reimbursement and ability to make informed decisions about the future requirements on grant funding. Additionally, during our audit, JGD reviewed the results of all licensing reviews and noted two compliance deficiencies were indicated in the reporting period. These two citations are included for informational purposes: ? September 9, 2021 - Personnel File Review: Licensed childcare center located at 720 E. Street San Bernardino CA, which provides care and services to children 0-5 years of age. The annual licensing review resulted in two findings in personnel record documentation. o One employee file (center coordinator) did not have evidence of current CRP/First Aid training. Evidence of compliance was provided on September 15, 2021 and this deficiency was cleared. o One employee file (interim EHS Director) did not submit completed designated administrator packet for licensing within the ten-day window. The packet was submitted on September 15, 2021 and this deficiency was cleared. ? March 16, 2022 - Self-reported Incident: Licensed childcare center located at 1950 Imperial Ave, El Centro CA, which provides care and services to children 0-5 years of age. The Corporation self-reported an incident involving a child left sleeping and unattended for ten minutes in a classroom, on March 16, 2022. The Community Care Licensing investigated the self-report on June 23, 2022. Community Care Licensing determined the incident to be a deficiency for insufficient supervision ratios. The Corporation?s internal investigation identified the issue and took measures to remedy the deficiency prior to this licensing investigation and subsequent citation. Thus reducing the likelihood of recurrence and prioritizing the safety of children in the Corporation?s care. d. Response: The Corporation recognizes the importance of timely reporting as specified by the funding guidelines. The Corporation has designed and implemented policies and practices to support timely reporting to funding agencies. The Corporation is committed to submitting reports timely and will employ the necessary oversight to ensure this finding is resolved. Additionally, the Corporation continues to strive for excellence in service delivery and will continue to monitor and address any area of non-compliance both in our documentation and our practices. As noted in the licensing reports the areas of non-compliance were addressed and corrected immediately.

View Audit 35643

Finding 34391 (2022-001)

Significant Deficiency 2022

Great Lakes Bay Health Centers

MI

Special Tests & Provisions

Federal Award Findings Finding number 2022-001 Significant Deficiency and Noncompliance ? Special Tests ? Sliding Fee We concur with this finding. We acknowledge that there were sliding fee discounts given without the appropriate/complete documentation being filed in the patients? chart. We have ha...

Federal Award Findings Finding number 2022-001 Significant Deficiency and Noncompliance ? Special Tests ? Sliding Fee We concur with this finding. We acknowledge that there were sliding fee discounts given without the appropriate/complete documentation being filed in the patients? chart. We have had a practice of performing internal sliding fee audits by clinical site and sharing the results with our Risk / Corporate Compliance committee and Site Managers. During COVID, some of this auditing practice fell away. Additionally, the increased usage of telehealth posed challenges in collection of patients documents, including the sliding fee and presumptive sliding fee applications. The other issue that has caused complications in this workflow is the turnover of several employee positions. There existed a Front Desk Trainer position who was integral in the training of our front desk staff responsible for the completion of the sliding fee applications. The incumbent left the position and was not replaced. This has left the role accountable for the training and implementation of such protocols unfilled. A workgroup was established of key individuals including end users to process improve this issue and other?s experienced by the front desk/revenue cycle workflow. The group concluded that the soon-to-onboard Director of Patient Support Services will be the role to oversee the entire front desk workflow with regard to billing and sliding fee. The role was filled in late November. Action Completion 1. Review and edit the sliding fee application for patient literacy and to improve the clarity of instructions for patients and employees. DONE 2. Continue internal audits but increase frequency to every quarter. (beginning January 2023) 3/31/2023 3. Establish cross functional team to analyze front desk workflow and set accountability for the administration of our sliding fee application. DONE 4. Hire Director of Patient Support Services DONE 5. Develop streamlined audit reporting tool. DONE 6. Continue to report out Sliding Fee Audit results quarterly. 3/31/2023 7. Develop an exception report tool to identify sliding fee patients with no slide application on file. 3/31/2023 Responsible Staff/Contact: Amy Evans, CMA, Chief Financial Officer; Email: aevans@glbhealth.org; Voice: 989-759-6438

View Audit 32707

Finding 34390 (2022-001)

None 2022

The University of Alabama at Birmingham

AL

Questioned Costs Cash Management § 200.305

THE UNIVERSITY OF ALABAMA AT BIRMINGHAM RESPONSE TO THE UNIFORM GUIDANCE AUDIT The following is the University of Alabama at Birmingham?s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2022. Finding 2022-001- Return of Interest Ear...

THE UNIVERSITY OF ALABAMA AT BIRMINGHAM RESPONSE TO THE UNIFORM GUIDANCE AUDIT The following is the University of Alabama at Birmingham?s Response to the audit of Federal programs in accordance with the Uniform Guidance for the year ending September 30, 2022. Finding 2022-001- Return of Interest Earned on Advance Payments Program: Research and Development Cluster Awards: Beta Blockers for the Prevention of Acute Exacerbations of COPD ? 12.420 Management understands the requirement to remit interest earned on advance payments in excess of $500 annually to the Department of Health and Human Services (HHS). Advance payment on awards are uncommon at our institution with only two such awards active during the period under audit. Management acknowledges and agrees with the finding as presented. The Grants and Contracts Department (Department) tracked the monthly interest earned on the advance payment received from the DOD. The department requested clarification from the DOD as to what constitutes ?annually?. There was no clarification provided at the time from DOD, as such the department used the fiscal year-end. During the fiscal year 2022, the award went through a request for an extension which coincided with the award end period. The department elected to hold off on remitting the earned interest until a final resolution on the award extension period was received. The award closeout process would include the remittance interest earned. The award was extended for an additional 12 months, but the interest earned was not remitted timely. The department also experienced turnover of a manager and an accountant during fiscal year 2022, both were actively involved in the maintenance of the award in question. The interest earned has since been remitted to HHS. Management notes that award will end September 29, 2023 with no option to extend. Interest earned will be tracked by the department and remitted with closeout documents. The University of Alabama at Birmingham expects to have this item completed by October 2023. For follow-up questions and information, contact Bernard Mays, University Controller at bmaysjr@uab.edu.

View Audit 32741 Questioned Costs: $1

Finding 34389 (2022-001)

Significant Deficiency 2022

Almond Board of California

CA

Questioned Costs Procurement, Suspension & Debarment § 200.320

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, a...

To Whom It May Concern, As required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors on Compliance for the Major Federal Program and Report on Internal Control Over Compliance Required by the Uniform Guidance for the year ended July 31, 2022. Response and Corrective Action Plan Finding 2022-001: U.S. Department of Agriculture ? Foreign Agriculture Service; Market Access Program ? Assistance Listing No. 10.601; Grant period: Year Ended December 31, 2022 Cause: Management believed the vendor provided specialized services and qualified as a sole source procurement, which does not require a form of competition be performed every three years. Management Response: Management will perform an informal review process that includes obtaining quotes from similar vendors and performing a documented analysis of services and corresponding costs for the fiscal year 2022-23 and every three years going forward. Sincerely, Sara Geer Associate Director, Finance and Administration Almond Board of California

View Audit 32703 Questioned Costs: $1

Finding 34387 (2022-001)

Material Weakness 2022

Columbia International University and Subsidiaries

SC

Student Financial Aid Material Weakness Reporting

Finding Number: 2022-001 Untimely Returns of Title IV Funds and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Three of the four students with inaccurate return of Title IV fund calculations were corrected during the audit. FA Office is in the process of reaching out to the...

Finding Number: 2022-001 Untimely Returns of Title IV Funds and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Three of the four students with inaccurate return of Title IV fund calculations were corrected during the audit. FA Office is in the process of reaching out to the student with an over-return of $418 in FDL for authorization to disburse this amount. FA Office has met with Assistant Registrar for Online Studies and Academic Advising to review the federal regulations for R2T4 in modular programs. The Online Advising and Registrar team were provided with a list of module withdrawal questions that should help to determine if a student is a withdrawal. A copy of questions that were provided to those teams is attached. The following procedures were established between both offices to eliminate untimely and inaccurate return of Title IV funds going forward: If a student is dropped for inactivity/nonparticipation, the remainder of their courses for that payment period are dropped as well. This allows the return of unearned Title IV funds to be completed no later than 45 days after the school determines the LDA. If a student would like to take a break and return to a module that begins later in the payment period, they must provide a statement of intent to return (written confirmation) and the module must begin no later than 45 calendar days after the end of the module the student ceased attending. Financial Aid also met with Associate Registrar and CIU Database Developer to create a report that better captures students who are determined as withdrawals in modular programs. This will assist in monitoring the online student population and achieve more accuracy in reporting. Online Financial Aid team has redistributed workload so that the Associate Director has more time designated to monitor and oversee the R2T4 process. Person Responsible for Corrective Action Plan: Patty Hix, Director of Financial Aid and Lynsay Shumpert, Associate Director for Online Studies Anticipated Date of Completion: Report has been created and we are in the testing phase.

View Audit 30211

Corrective Action Plans

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