Corrective Action Plans

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Condition: We noted that expenditures incurred for the Federal Special Education Cluster were not reported in the proper periods on the expenditure reports submitted to ISBE. Recommendation: We recommend that the expenditures incurred by the District be reported in the proper quarter in the reports...
Condition: We noted that expenditures incurred for the Federal Special Education Cluster were not reported in the proper periods on the expenditure reports submitted to ISBE. Recommendation: We recommend that the expenditures incurred by the District be reported in the proper quarter in the reports to ISBE. Management Response: The District will ensure that expenditures are reported in the proper quarter in future expenditure reports. Anticipated Date of Completion: June 30, 2023
Condition: We noted that the general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE for the Federal Special Education Cluster. Recommendation: We recommend ...
Condition: We noted that the general ledger account function used for nonpublic school pupil services did not agree with the function reported in the expenditure reports submitted to ISBE as well as the budget approved by ISBE for the Federal Special Education Cluster. Recommendation: We recommend that the general ledger account functions and objects used support what is reported to ISBE. Management Response: The District will ensure that correct general ledger account functions and objects are used in the future. Anticipated Date of Completion: June 30, 2023
Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the...
Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84...
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents, to comply with Subpart I, 2 CFR ?200.430. Planned Corrective Action: The District replaced the employee that left the District, and the new employee is being trained on ensuring the appropriate documentation will be prepared to support the compliance with Subpart I, 2 CFR ?200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2023 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 2 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will modify the lost revenue reported on future reports to reflect the yearend adjustments in the appropriate quarter. Anticipated Completion Date: March 31, 2023
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, includ...
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee?s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.
The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance will work to separate duties to the best of the ability with the staff on hand. there will be consideration for ...
The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance will work to separate duties to the best of the ability with the staff on hand. there will be consideration for additional staffing as the budget allows for it.
Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports will be generated at calendar year end ...
Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports will be generated at calendar year end and sent to PA to generate audit letters. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal and/or Michael Neth Planned completion date for corrective action plan: March 2023
Recommendation: We recommend that the agency review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding. Explanation of disagreement with audit finding: There is...
Recommendation: We recommend that the agency review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDEM will revise award letters to encompass all required information. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal and/or Chris Noe Planned completion date for corrective action plan: December 2023
Recommendation: We recommend that the agency implement controls to ensure routine access to FSRS and to save completed reports to a secondary location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDEM currentl...
Recommendation: We recommend that the agency implement controls to ensure routine access to FSRS and to save completed reports to a secondary location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDEM currently has an open ticket with FSRS to have Amy McGonigle?s email address updated. We are investigating levels of access so that the Grants Manager can view all data submitted. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal and/or Michael Neth Planned completion date for corrective action plan: December 2023
Finding 33668 (2022-005)
Significant Deficiency 2022
Recommendation: We recommend that DCF have internal controls in place to mitigate this from happening in the future. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The first case is from Feb. 2008 and the other o...
Recommendation: We recommend that DCF have internal controls in place to mitigate this from happening in the future. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The first case is from Feb. 2008 and the other one is from May 2014. While there were several documents provided from those two cases, missing from that, was nonrecurring expense documentation. The staff persons identified with both cases were from the SN County (NE Region). Neither staff member identified is still currently employed with DCF. KDCF has a policy that all casefiles contain documentation to support any state expenditure, as well as documentation to support all payments, (reference Policy #0430 Contents of Foster Care, Adoption and Independent Living Services Case Records). Internally, we have quarterly meetings with adoption staff and specialists, as well as monthly meetings with Regional Foster Care Administrators. We will discuss the audit findings and the importance of properly maintaining all the adoption and subsidy related paperwork. It is vital all of documents can be accounted for in the adoption files. We will stress that files be double-checked to make sure they have all items in place before being filed. Name(s) of the contact person(s) responsible for corrective action: Corey Lada, Adoption Program Manager Planned completion date for corrective action plan: March/April 2023
Recommendation: We recommend that KDCF and KHRC implement a process that includes ensuring the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA re...
Recommendation: We recommend that KDCF and KHRC implement a process that includes ensuring the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA reporting process to ensure timely submission of subawards for all subrecipient agreements. KDCF will update FFATA reporting procedures to include transfers of federal fund to other state agencies and any subawards to other organizations. Staff will be designated to make sure FFATA reporting deadlines are met going forward to avoid future audit findings. KDCF has posted for a new position in the Office of Grants and Contracts that will be responsible to assuring all FFATA reporting is completed timely. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Laura Lewien, Post Award Manager Planned completion date for corrective action plan: April 2023
Finding 33663 (2022-004)
Significant Deficiency 2022
Recommendation: We recommend that KDCF implement a process that includes tracking the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA reporting...
Recommendation: We recommend that KDCF implement a process that includes tracking the timely submission of the FFATA reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDCF will implement a FFATA reporting process to ensure timely submission of subawards for all subrecipient agreements. KDCF will update FFATA reporting procedures to include transfers of federal fund to other state agencies and any subawards to other organizations. Staff will be designated to make sure FFATA reporting deadlines are met going forward to avoid future audit findings. KDCF has posted for a new position in the Office of Grants and Contracts that will be responsible to assuring all FFATA reporting is completed timely. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Laura Lewien, Post Award Manager Planned completion date for corrective action plan: April 2023
Finding 33658 (2022-014)
Significant Deficiency 2022
Recommendation: We recommend the agency obtain certifications from vendor stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarre...
Recommendation: We recommend the agency obtain certifications from vendor stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. We recommend that the agency have proper procedures in place to ensure that all contractual documentation is maintained and able to be located. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDHE is in the process of implementing a new contract system which will include steps for verifying suspension and debarment status for all contracts and sub-recipient agreements which KDHE is a party to. Name(s) of the contact person(s) responsible for corrective action: Kelly Chilson Planned completion date for corrective action plan: July 1, 2023
Recommendation: We recommend the agency obtain certifications from vendor stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarre...
Recommendation: We recommend the agency obtain certifications from vendor stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KDHE will ensure that all contractual agreements developed in house have either a certification from the contractor or reflect verification in the System for Award Management for suspension and/or debarment. KDHE will make the Department of Administration aware of this finding and request their cooperation in implementing procedures for those contracts approved by their office but cannot guarantee that they will comply with the request. Name(s) of the contact person(s) responsible for corrective action: Kelly Chilson Planned completion date for corrective action plan: May 2023
Recommendation: We recommend that the agency review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding. Explanation of disagreement with audit finding: There is...
Recommendation: We recommend that the agency review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The sub-recipient expenditures in question were funds distributed to support COVID-19 Staffing & Infrastructure, Expanded Infrastructure, Care Resource Coordination and Expanded Testing. The critical need to get the funds paid out quickly for support at the height of the pandemic resulted in an alternative document being used as the Subaward agreement instead of the established Sub-Recipient Agreement which contains the required information. KDHE has since developed an alternative document that can be used on an exception basis that will facilitate a faster payment process in the event that a future Public Health Emergency or other situation would require that Subawards be made that due to time constraints cannot follow the established Sub-Recipient Agreement process. The alternative document contains the required information. Name(s) of the contact person(s) responsible for corrective action: Kelly Chilson Planned completion date for corrective action plan: April 1, 2023
Finding 33655 (2022-011)
Significant Deficiency 2022
Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disag...
Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The performance measures for the Epidemiology and Laboratory Capacity Cooperative Agreement projects were submitted into CDC RedCap during this audit period and as before there are no dates that are documented when the reports are electronically submitted. This is a problem with the CDC-ELC system. They are now migrating to ELC-CAMP which is based on the Salesforce platform with greater functionality. The exports of these reports now have a date / time stamp which will be utilized moving forward and should correct audit finding. Name(s) of the contact person(s) responsible for corrective action: Sheri Tubach Planned completion date for corrective action plan: Upon implementation of ELC-CAMP, February 2023
Finding 33646 (2022-003)
Significant Deficiency 2022
Recommendation: We recommend the State train all staff members to properly verify providers are meeting the prescribed health and safety standards before making payments to those providers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken...
Recommendation: We recommend the State train all staff members to properly verify providers are meeting the prescribed health and safety standards before making payments to those providers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The KDHE Bureau of Facilities and Licensing respectfully submits the following corrective action plan, as it relates to planning, staffing, and CMS-MPD requirements. KDHE acknowledges the auditor?s recommendation to train staff of the need to verify providers are meeting H&S standards, prior to our permitting payments to those providers. Training will be incorporated into the following correction action plan, accompanied by additional steps we believe should be explored to further move our agency toward compliance. The KDHE-DHCF Audit Team will meet with appropriate State stakeholders to examine potential Medicaid program modifications that would assist our agency in establishing compliance with federal law. Teams to be engaged are 1) Bureau of Facilities/Licensing, 2) Policy, 3) KMMS, 4) KDADS, 5) Program Integrity, and 6) Quality. The intent of this conference is to investigate methods to ensure payments are not made to providers whose health and safety certifications are outdated, based on the annual CMS Mission and Priority Document (CMS MPD). A tentative meeting agenda is as follows: a. Educate staff on the cause of Finding 2022-002; b. Review federal regulations substantiating the need for policy/procedural changes; c. Brainstorm methods to become compliant with federal law; d. Research State law to identify any potential conflicts; e. Discuss drafting a new Medicaid policy requiring KDHE to have a current provider certification on file, prior to releasing payment to that provider; f. Examine the BOFL provider database and its potential to 1) notify surveyors of certifications nearing their expiration date and 2) interface with KMMS; g. Identify KMMS system changes needed to prevent payment to providers with outdated certifications, e.g., a system edit; h. Draft KMMS change order; i. Educate MCOs and providers (facilities); j. Assign follow-up duties among stakeholders Name(s) of the contact person(s) responsible for corrective action: Donna Wills Planned completion date for corrective action plan: Dates will vary dependent on our progress with tasks a-j, above. The initial planning meeting will be held no later than May 1, 2023.
Finding 33645 (2022-002)
Significant Deficiency 2022
Recommendation: We recommend that KDHE reviews the process of redeterminations being sent to the household and identify any problem areas in the process which could undermine the redetermination frequency. We also recommend that KDHE reviews the training materials to ensure that all staff who make e...
Recommendation: We recommend that KDHE reviews the process of redeterminations being sent to the household and identify any problem areas in the process which could undermine the redetermination frequency. We also recommend that KDHE reviews the training materials to ensure that all staff who make eligibility determinations are aware of the required supporting documentation to be saved for both initial eligibility determinations and redeterminations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Due to the current COVID-19 Public Health Emergency (PHE) and the continuous enrollment requirement mandated by CMS, no action has been taken on cases to correct the issue of annual redeterminations as it would cause adverse action with active recipients of Medicaid. At the conclusion of the continuous enrollment requirement, all active recipients will receive a redetermination and updated information based on changes in circumstances will be addressed to determine on-going eligibility. As redeterminations have not been conducted for the past three years, the State of Kansas has utilized the ?downtime? to enhance both KEES and training in preparation for the resumption of redeterminations. From a KEES perspective, numerous updates have been made to redetermination functionality/logic to ensure households receive the required redeterminations appropriately. Throughout the course of day-to-day activities, tickets can be submitted to Helpdesk when a potential problem area is identified in KEES. These tickets are then tracked, prioritized, and analyzed to determine the root cause. The State of Kansas has continued to utilize this information to fix on-going defects that prevent undermining the redetermination frequency. Additionally, validations have been implemented within KEES and visuals added to assist eligibility staff in how redeterminations are completed as part of the review process. A complete redesign has also been completed regarding the Transitional Medical program to ensure KEES is following policy. As mentioned in previous Corrective Action Plans, to prevent untimely redetermination processing in the future, enhancements have been made to the reviews batch and the reviews data available. This will be utilized as redeterminations resume in the State of Kansas. KDHE enhanced the reviews batch process to ensure beneficiaries are sent their review earlier. This allows more time to determine ongoing eligibility prior to the beneficiary losing coverage. Reporting enhancements were made that provide previously unavailable data. The enhanced data allows for greater analysis of mailed and return volumes, which is then used to allocate staff for reviews processing in a more effective manner. From a training perspective, all redetermination training materials were updated and sent through the approval process based on current policies and procedures. These materials are now housed on a document repository (KanShare) that is accessible by all eligibility staff. In February and March 2023, all eligibility staff who will be tasked with processing redeterminations when they resume in April 2023 attended redeterminations training to ensure their comprehension of policies and procedures. This training was divided into three (3) sections: Part 1 is the policy and procedures of determinations; Part 2 is the application of policy and procedures and Part 3 was a post-assessment to gauge the understanding of redeterminations. Lastly, due to the already made enhancements in KEES surrounding redeterminations, all eligibility staff completed `KEES Reviews Update? training in March 2023. This allows eligibility staff to put together redeterminations from beginning to end and ensure all required documentation is maintained with KEES. All active recipients will receive at minimum one annual redetermination by April 2024.This will allow the State of Kansas to gauge recent efforts to mitigate errors identified during the FY22 SSA. Name(s) of the contact person(s) responsible for corrective action: Donna Wills Planned completion date for corrective action plan: April 2024
Finding 33643 (2022-006)
Significant Deficiency 2022
Recommendation: We recommend management document when vendors are checked and verified for suspension and debarment requirements and for this to occur for all vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...
Recommendation: We recommend management document when vendors are checked and verified for suspension and debarment requirements and for this to occur for all vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Kansas Department of Commerce will formalize a policy consistent with 31 CFR section 19.300 to ensure that prior to entering into subawards and contracts with award funds, a determination will be made that any subrecipients and contractors are not suspended, debarred or otherwise excluded. This policy will include implementation of a checklist indicating the date when suspension and debarment requirements were checked and verified. Name(s) of the contact person(s) responsible for corrective action: Sherry Rentfro Planned completion date for corrective action plan: June 30, 2023
Finding 33641 (2022-015)
Significant Deficiency 2022
Recommendation: We recommend that internal controls are in place to ensure that cases are reviewed within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BAM investigators were pulled to a...
Recommendation: We recommend that internal controls are in place to ensure that cases are reviewed within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BAM investigators were pulled to assist other areas of KDOL during the pandemic and once returned to BAM had an enormous backlog to catch up on. The unit has also struggled with staffing issues, both in number and UI knowledge/experience. We currently have 3 full-time BAM Auditors and 1 full-time Lead. We just hired an additional BAM Auditor who is currently in training. We have been working together with the Training department, BAM Manager, and BAM Lead to provide consistent and regular feedback on general UI knowledge as well as case-specific coding details. We will continue with both real-time feedback and scheduled training. We are also seeking to hire 1-2 additional BAM Auditors in the next year. We have recently implemented a new task management software to assist with better case organization and transparency for Supervisor to view/assist with current open cases. With staffing changes, modern software, and detailed training we should be able to complete BAM cases within the federal guidelines. BAM Lead and Manager meet weekly to review open cases and strategize methods to complete cases. Name(s) of the contact person(s) responsible for corrective action: Donna Njuki Planned completion date for corrective action plan: December 31, 2023
2022-001 Account reconciliations Condition Balance Sheet accounts were not reconciled by year-end, necessitating nine adjustments to correct eight account balances during fieldwork. CORRECTIVE ACTION: MDC will adhere to the monthly and annual schedule for the reconciliation of accounts. Melissa Fen...
2022-001 Account reconciliations Condition Balance Sheet accounts were not reconciled by year-end, necessitating nine adjustments to correct eight account balances during fieldwork. CORRECTIVE ACTION: MDC will adhere to the monthly and annual schedule for the reconciliation of accounts. Melissa Fenswick the Controller is responsible for implementing this policy and the correction as of June 2023. 2022-002 Preparation of Schedule of Expenditures of Federal Awards (?SEFA?) Condition Schedule for Expenditures of Federal Awards included an award that was not a Federal award, CORRECTIVE ACTION: The Controller Melissa Fenswick and CEO Scott Schubert will review the SEFA schedule prior to submission to the auditors.
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
Name of contact person: Serena Fields Corrective Action: Management will implement a system wherein weekly credit card reconciliations will be required for all employees within their first 90 days of employment. Existing employees will be required to submit credit card reconciliations monthly. Failu...
Name of contact person: Serena Fields Corrective Action: Management will implement a system wherein weekly credit card reconciliations will be required for all employees within their first 90 days of employment. Existing employees will be required to submit credit card reconciliations monthly. Failure to comply with the weekly or monthly submission requirements will result in the employee?s credit card being revoked. Proposed Completion Date: July 31, 2023
View Audit 31240 Questioned Costs: $1
Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after co...
Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted in the finding. Responsible Party Jessica Grimm Estimated Completion 12/31/2023
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