Corrective Action Plans

Finding 59123 (2022-003)

None 2022

Meridian Community Unit School District #223

IL

The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on district letterhead...

The district will implement stricter procedures to ensure all expenditure reports are filed within the 20 day period after the quarter ends. To ensure this happens, the district will create calendar reminders and a system of checks and balances. See full Corrective Action Plan on district letterhead.

View Audit 54904

Finding 59073 (2022-001)

Material Weakness 2022

University of Kansas School of Medicine - Wichita Mpa

KS

Allowable Costs / Cost Principles Program Income Internal Control / Segregation of Duties

Ms. Lehmer, In response to Finding 2022-001 Program Income: Control, Tracking, and Allocation Method as identified with the fiscal year 2022 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has implemented the following as of July 1, 2022, to remedy the findin...

Ms. Lehmer, In response to Finding 2022-001 Program Income: Control, Tracking, and Allocation Method as identified with the fiscal year 2022 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has implemented the following as of July 1, 2022, to remedy the finding. 1. Established a program income department/fund to track program income and expense for each Ryan White Grant C and D: Program Income Ryan White Part C-620204, Program Income Ryan White Part D-620205. 2. 340B Program Income recorded 100% as Program Income Ryan White Part C, per requirement for HHS Awards, 45 CFR part 75.307. Sheila Norris, Director of Finance, will serve as the contact person in regard to this corrective action plan. We hope these changes will sufficiently address Finding 2022-001 Program Income: Control, Tracking, and Allocation Method. Please let me know if additional action is required. Sincerely, L. Aaron Ryan, RN, MBA, FACMPE Executive Director University of Kansas School of Medicine - Wichita Medical Practice Association

View Audit 54516

Finding 59072 (2022-007)

None 2022

Community Child Care Services, Inc.

TN

Questioned Costs Eligibility

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of ...

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of reducing the likelihood of error. Action Taken: The CACFP administrator will process the eligibility status of the families based on the CACFP intake forms. The Finance Manager will review the categorization of the families for accuracy. The Director will use the categorization of families, Free Meals, Reduced Meals and Paid Meals, to process the monthly reimbursement claim.

View Audit 55747 Questioned Costs: $1

Finding 59071 (2022-006)

Significant Deficiency 2022

Community Child Care Services, Inc.

TN

Eligibility Significant Deficiency

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for ...

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for payment prior to submission. Action Taken: The Director and the Finance Manager will attend the CACFP conference in April 2023 to become more knowledgeable in the program's requirements. The Finance Manager will review the monthly reimbursement claim and sign off on its accuracy before the Director finalizes the submission.

View Audit 55747

Finding 59070 (2022-005)

Significant Deficiency 2022

Community Child Care Services, Inc.

TN

Significant Deficiency

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Years Ended September 30, 2021 and 2022. Significant Deficiencies: See Finding 2022-001 and 2022-004. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should ...

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Years Ended September 30, 2021 and 2022. Significant Deficiencies: See Finding 2022-001 and 2022-004. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.

View Audit 55747

Finding 59069 (2022-004)

Significant Deficiency 2022

Community Child Care Services, Inc.

TN

Significant Deficiency

DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be imple...

DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.

View Audit 55747

Finding 59067 (2022-004)

Significant Deficiency 2022

Amarillo College

TX

Cash Management Period of Performance

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Compliance Requirement: Cash Management Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III Cash Management, the College is required to disburse funds with...

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Compliance Requirement: Cash Management Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III Cash Management, the College is required to disburse funds within three days of draw from G5. Condition: The College had approval from the Department of Education to transfer allowable activities to other expenditures that were applicable under the grant guidelines and replace debt forgiveness outside the period of performance. This caused cash management to become out of compliance with the three days to apply expenditures from the date of drawdown. Context: The College originally applied funds to debt forgiveness in which the parameters of the three days to apply funds did apply. The debt forgiveness was not approved by the Department of Education for items before March 13, 2020. The Department of Education gave written approval to the College to reclass invoices that were applicable under the grant guidelines. This produced the draws being over three days from drawdown for majority of the items. Cause: On September 23, 2022, the College was asked to contact the Department of Education for guidance on debt forgiveness or obtain a waiver. The College?s request for a waiver was denied on November 29, 2022. The Department of Education gave written approval to the College to apply invoices that are within the guidelines of the grant as grant expenditures instead of the original debt forgiveness. Transferring allowable activities resulted in noncompliance with the criteria of expending funds within three days of draw. Effect: The College could be asked to return funding if draws are viewed as out of compliance after the reclassification. Questioned Cost: None Repeat Finding: No Recommendation: The College needs to ensure they understand high-risk grant requirements by reviewing the compliance supplement, the Department of Education?s website and making contact with the Department on questions of concern. Views of Responsible Officials: The College requested a reclassification of expenditures for the grant year. The request was approved by the Department of Education. The College will request any clarification on items from the Department when in question to ensure they understand the requirements of the grant. No further action is required.

View Audit 50504

Finding 59066 (2022-003)

Significant Deficiency 2022

Amarillo College

TX

Period of Performance Allowable Costs / Cost Principles Reporting

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Compliance Requirement: Period of Performance Condition: The quarterly reports reflect $4.6 million in expenditures for debt forgiveness that was for institutional debt bef...

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund ? Institutional Portion Compliance Requirement: Period of Performance Condition: The quarterly reports reflect $4.6 million in expenditures for debt forgiveness that was for institutional debt before March 13, 2020. These expenditures were not in compliance with the period of performance. Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III Reporting, the College is to file quarterly reports to reflect expenditures of that quarter by purpose for expenditure within the period of performance. Cause: The College was not aware of the grant?s period of performance. On September 23, 2022, the College was asked to contact the Department of Education for guidance and clarification on debt forgiveness being outside the period of performance for $4.6 million of $6.5 million in debt forgiveness expenditures or obtain a waiver allowing expenditures prior to March 13, 2020. The College?s request for a waiver was denied on November 29, 2022. However, the Department of Education gave written approval to the College to apply invoices for expenditures that are within the grant guidelines and period of performance to replace the disallowed portion of the debt forgiveness that was before March 13, 2020. As the approval was obtained prior to presentation to the Board of Regents for approval, the reclassified expenditures were considered in the compliance testwork and were within the grant guidelines. Amended reports reflecting expenditures by the updated purpose need to be filed with the Department of Education. Effect: The College could be asked to return funding if expenditures are viewed as out of compliance with the period of performance. Context: The College originally applied funds to debt forgiveness in which $1.9 million was within the period of performance and $4.6 million that was outside the period of performance. The debt forgiveness waiver was not approved by the Department of Education for items before March 13, 2020, due to the Department of Education viewing these as recruiting expenditures. The Department of Education gave written approval to the College to amend reports with expenditures that were applicable under the grant guidelines. The quarterly reports reflected only debt forgiveness and have not been amended to reflect accurate expenditures for the period of performance. Questioned Cost: None due to the Department of Education?s approval to file amended reports and exchange disallowed costs with allowable expenditures. Repeat Finding: No Recommendation: The College needs to ensure they understand high-risk grant requirements by reviewing the compliance supplement, the Department of Education?s website and making contact with the Department on questions of concern in a timely fashion. Views of Responsible Officials: The College requested an exchange of expenditures in order to ensure only allowable costs were utilized. The Department of Education granted this exchange and approved filing amended reports. The College will amend the quarterly reports to properly reflect the approved allowed expenditures as per the email from the Department of Education. Staff will contact the Department on any questions they have going forward on questioned expenditures or allowed costs.

View Audit 50504

Finding 59065 (2022-002)

Significant Deficiency 2022

Amarillo College

TX

Reporting

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund - Institutional Portion Compliance Requirement: Reporting Condition: The quarterly reports for the Institutional Portion were not posted to the college?s website. Criteria: Pursuant to 2022 Compliance S...

Program: COVID-19 Education Stabilization Fund ALN 84.425F Higher Education Emergency Relief Fund - Institutional Portion Compliance Requirement: Reporting Condition: The quarterly reports for the Institutional Portion were not posted to the college?s website. Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III F, requires the College to publish on the institution?s website, quarterly reports for the grants above no later than 10 days after the end of each calendar quarter. Cause: The College is working on a webpage for the Institutional Portion reports but has not completed the page. Effect: The College could lose funding if information is not publicly available or correct to the extent funds were spent. Context: The four quarterly reports for the Institutional portion were only available per request. The College website did not contain reports for the Institutional Portion. Questioned Cost: None Repeat Finding: No Recommendation: The College needs to ensure the reports are posted timely to a webpage dedicated to this grant. Views of Responsible Officials: The one instance cited was for the last quarterly report. All other quarterly reports were on the College website. The staff were working on moving the reports to a more accessible place on the College?s site, but they were on the website. This has since been corrected and all quarterly reports are on an easily accessible page on the College webpage.

View Audit 50504

Finding 59063 (2022-001)

Significant Deficiency 2022

Amarillo College

TX

Reporting

Program: COVID-19 Education Stabilization Fund ALN 84.425E, F and L Higher Education Emergency Relief Fund-Student Aid, Institutional Portion and Minority Serving Institutions Compliance Requirement: Reporting Condition: Quarterly reports are reflecting life to date totals versus quarterly details ...

Program: COVID-19 Education Stabilization Fund ALN 84.425E, F and L Higher Education Emergency Relief Fund-Student Aid, Institutional Portion and Minority Serving Institutions Compliance Requirement: Reporting Condition: Quarterly reports are reflecting life to date totals versus quarterly details as well as combining the student aid and minority serving institutions amounts. The Institutional Portion reports reflect debt forgiveness and need to be amended to reflect the approved plan to replace expenditures. See Finding 2022-003. Criteria: Pursuant to 2022 Compliance Supplement ESF Section 2 III E, F, L, an institution must submit a report covering quarterly expenditures for each program for each calendar quarter by purpose. Cause: The College did not properly review the reporting requirements for the grant. Effect: The College could be required to return funding if information is not publicly available or correct to the extent funds were spent. Context: The four quarterly reports did not tie to general ledger accounts used to support the grant for quarterly expenditures. The errors were not detected or amended by year end. Questioned Cost: None Repeat Finding: No Recommendation: We recommend that the College implement procedures to obtain guidance on the high-risk grants and ensure all compliance requirements are followed. Views of Responsible Officials: The reporting standards changed during the year and the reports issued prior to the standard change were not amended. The reports prepared after the change in standards were done quarterly as required. In the future, staff will verify standards prior to preparing the report and contact the Department of Education should anything be in question. The College will amend the effected reports to have only quarterly expenditures and to properly reflect the change in expenditures approved by the Department.

View Audit 50504

Finding 59062 (2022-001)

Significant Deficiency 2022

Rogue Community College

OR

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of ...

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Responsible Individuals: Dr. Jeanine Henriques, Dean of Curriculum and Academic Support Corrective Action Plan: Management was made aware of the need to review and approve all time and effort reports. The SOHOPE grant has ended as September 29, 2021. Anticipated Completion Date: September 2021

View Audit 50503

Finding 59055 (2022-003)

Material Weakness 2022

Rogue Community College

OR

Special Tests & Provisions Student Financial Aid Material Weakness

Finding 2022-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: Due to the changeover in software in the current year, the College did not have an internal control process in place to prov...

Finding 2022-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Responsible Individuals: Frankie Everett, Director of Financial Aid Corrective Action Plan: The department will assign an individual to randomly sample 30% of the R2T4?s each term, documenting the results and ensuring the system is calculating and reporting these accurately throughout the year. Anticipated Completion Date: January 15, 2022

View Audit 50503

Finding 59054 (2022-002)

Significant Deficiency 2022

Rogue Community College

OR

Special Tests & Provisions Reporting Significant Deficiency

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment ...

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Responsible Individuals: Danielle Crouch, Director of Enrollment Services Corrective Action Plan: Management found that the degree files submitted to the central processor were rejected for some students and that the enrollment file did not reflect that the students had graduated. We have gone back and reviewed all of the degree files for the prior year in the central processor system for and adjusted as necessary. This review will continue to be conducted throughout the year. Anticipated Completion Date: December 2022

View Audit 50503

Finding 59053 (2022-001)

Significant Deficiency 2022

Community Clinic of Maui, Inc.

HI

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

CORRECTIVE ACTION PLAN 2/10/2023 United States Department of Health and Human Services Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit...

CORRECTIVE ACTION PLAN 2/10/2023 United States Department of Health and Human Services Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022-001 ? Reporting Recommendation The Center will strengthen their internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken The guidance for the Provider Relief Fund Reporting Portal provided by the regulatory agency was not interpreted correctly. This error in the reporting of costs will not be repeated in reporting period 4. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Monique van der Aa, CFO at (808)872-4017. Sincerely yours, Monique van der Aa Chief Financial Officer

View Audit 49790

Finding 59052 (2022-002)

Significant Deficiency 2022

Hamilton Health Center, Inc.

PA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties ...

Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties to the general ledger, but complies with the established U.S. Department of Health and Human Services reporting guidance, which will be reviewed by management.

View Audit 49787

Finding 59051 (2022-001)

Significant Deficiency 2022

Hamilton Health Center, Inc.

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Upon discovery of the missed filing deadline, the filing was completed by management. Hamilton will set quarterly reminders of these due dates and check to see if reports are due prior to each draw down done on the Payment Management System.

View Audit 49787

Finding 59050 (2022-001)

None 2022

Concordia College

MN

Reporting § 200.328 § 200.329

The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds wer...

The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds were distributed during the quarter.

View Audit 55756

Finding 59049 (2022-001)

Material Weakness 2022

Goose II Housing Development Fund Company, Inc.

NY

Eligibility HUD Housing Programs Reporting

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Com...

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 2 files were missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 54295

Finding 59048 (2022-001)

Significant Deficiency 2022

Catholic Charities, INC

KS

Allowable Costs / Cost Principles Eligibility

During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF pr...

During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF process was in its infancy, two small assistance expenditures were charged to a Catholic Charities credit card. In our accounts payable file supporting the payment of these charges, one charge was supported by a PCAF, but the PCAF lacked an approval signature from an authorized supervisor. The second charge was not supported by a PCAF. In both instances, the credit card package was approved in total by an authorized supervisor and the grantor approved the drawdown package that included these expenditures without comment. We believe that these two instances were start up exceptions and not reflective of our compliance with the procedure on an ongoing basis. The procedures for processing charges to this grant have been fully implemented and the team that administers the TANF grant has been fully trained in the proper documentation procedures regarding documenting the PCAF. We are confident that this training is sufficient to ensure compliance with the documentation requirements of the grantor and that our training procedures for any future documentation changes will help ensure a smooth incorporation of new requirements.

View Audit 54294

Finding 59003 (2022-001)

None 2022

City of Brewer

ME

Reporting School Nutrition Programs

Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COV...

Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COVID. Meals were counted manually using a tick system and entered into a spreadsheet for claiming. The use of the Point of Sale system requires that each child be accounted for by name/identification number, and counts will be provided electronically rather than manually.

View Audit 56215

Finding 58998 (2022-001)

None 2022

State Technical College of Missouri

MO

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

Condition: One of the 40 student files examined, we noted the students (2.5%) were not properly awarded Subsidized Direct loans. Corrective Action Plan: The financial aid office will implement a process of review of reallocation of federal financial aid funds at the time of notification from a stud...

Condition: One of the 40 student files examined, we noted the students (2.5%) were not properly awarded Subsidized Direct loans. Corrective Action Plan: The financial aid office will implement a process of review of reallocation of federal financial aid funds at the time of notification from a student of the ineligibility of outside awards. Responsible Person for Corrective Action Plan: Becky Whithaus, Director of Financial Aid. Implementation Date for Corrective Action Plan: 1/2/2023.

View Audit 55347 Questioned Costs: $1

Finding 58997 (2022-002)

Significant Deficiency 2022

Fairview Woods

MN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023

View Audit 54742

Finding 58996 (2022-001)

Material Weakness 2022

Fairview Woods

MN

Questioned Costs HUD Housing Programs Material Weakness

Recommendation: Recommend management review their policies to ensure distributions are made based on the biannual surplus cash calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review an...

Recommendation: Recommend management review their policies to ensure distributions are made based on the biannual surplus cash calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure distributions are made based on the biannual surplus cash calculations based on the dates in the regulatory agreement. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 54742 Questioned Costs: $1

Finding 58993 (2022-001)

Significant Deficiency 2022

Codman Square Health Center, Inc. and Affiliate

MA

Cash Management § 200.305

Recommendation: Management should do a thorough review of all contracts to ensure they are not drawing funds prior to incurring expenditures to ensure they are properly following cash management regulations for Federal contracts. Action Taken: Codman Square Health Center, Inc. (the Health Center) re...

Recommendation: Management should do a thorough review of all contracts to ensure they are not drawing funds prior to incurring expenditures to ensure they are properly following cash management regulations for Federal contracts. Action Taken: Codman Square Health Center, Inc. (the Health Center) received a two-year $4.053 million HRSA Workforce Development grant from April 1, 2021, through March 31, 2023. The funding was provided to support staffing recruitment and retention efforts as summarized by HRSA ? ?On Thursday, April 1, 2021, HRSA awarded more than $6.1 billion in funding provided by the American Rescue Plan Act (ARPA) to 1,377 HRSA-funded health centers (activity code H8F). The purposes of the ARPA funding are to prevent, mitigate, and respond to Coronavirus disease 2019 (COVID-19) and to enhance health care services and infrastructure. Consistent with these purposes, funding may support a wide range of in-scope activities, which may change as COVID-19 circumstances and related community, patient, and organizational needs evolve over the two-year period of performance?. We began program implementation on September 6, 2021, and management drew down $1 million on November 17, 2021, to cover eligible spent monies for that period. An additional $1 million was drawn down on June 1, 2022, to cover eligible expenditures as of May 2022, in the amount of $1,176,844. It was anticipated that there was a total of $1.9 million in eligible expenses to be spent in the month of September 2022 which included items such as retention bonuses, leadership training, staff recruitment, and placement costs. These expenses were never realized prior to August 2022 draw down. The remaining HRSA ARPA funds were expended by March 31, 2023. The Health Center was consistent with adhering to the proper grant billing procedures for the first two drawdowns. The Health Center will follow HRSA Compliance requirements detailed in Compliance Requirements - Cash Management and will draw down HRSA grants on an incurred cost reimbursement basis. If the Department of Health and Human Services has questions regarding this plan, please call Sandra Cotterell at 617-822-8212.

View Audit 54366

Finding 58990 (2022-003)

Material Weakness 2022

Uncas Health District

CT

Allowable Costs / Cost Principles

Finding Reference Number: 2022-003 Internal Controls Over Allowable Costs Description of Finding: During the audit testing, the auditor noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements of the Office of Policy and...

Finding Reference Number: 2022-003 Internal Controls Over Allowable Costs Description of Finding: During the audit testing, the auditor noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements of the Office of Policy and Management {OPM). The cost allocations as presented on grant financial reports were being made independently and without supporting documentation in the underlying accounting records. Statement of Concurrence or Nonconcurrence: The Uncas Health District agrees with the audit finding. Corrective Action : A cost allocation plan has been created. Name of Contact Person: Patrick R. McCormack, MPH, Director of Health, {860) 823-1189 x112, doh@uncashd.org; Laura Boudah, Office Manager, {860) 823-1189 x111, ofcmgr@uncashd.org Projected Completion Date: The cost allocation plan is pending approval by the Board of Directors. The plan will be implemented by 7 /1/23.

View Audit 53981

Corrective Action Plans

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