Corrective Action Plans

Finding 58896 (2022-004)

Material Weakness 2022

Pr Health Corporation D/b/a First Care Health Center

ND

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the reserve...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the reserve funds for the federal program. Responsible Individuals: Nina Hollingsworth, CFO and Marcus Lewis, CEO Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the Health Center?s reserve fund is completed with formal documentation noting the review. Anticipated Completion Date: 10/31/2023

View Audit 55393

Finding 58870 (2022-007)

None 2022

Wellsboro Area School District

PA

Equipment & Real Property Management

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-007 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The requirements for equipment and real property management require property records to be maintained to include details related to any equipment or real property purchased with federal funds. A physical inventory of the property must also be taken and the results reconciled with the property records at least once every two years. The District does not have a process in place to track equipment and real property purchased with federal funds. The District has also not performed a physical inventory of federally purchased property in the past two years. As a result, equipment claimed under the Education Stabilization Funds were not properly tracked and reconciled. Criteria: Proper tracking of equipment and real property would result in the District providing capital asset records to identify equipment and real property purchased with federal funds. Equipment and real property purchased with federal funds is required to be tracked separately and a physical inventory performed every two years. Cause: The District did not have procedures in place to track capital assets, nor did the District have a process in place to have a physical inventory once every two years. Effect: The District was unable to provide capital asset records to verify equipment purchased using federal funds was identified and tracked separately. Recommendation: The District should implement an internal capital asset tracking process as well as obtain a physical inventory of their capital asset records for capital assets acquired with federal funds. Views of Responsible Officials and Planned Corrective Actions: A capital asset list has been created with all assets being added for past and future. The District is currently seeking to contract with a third party for assistance in capturing all assets along with ensuring all depreciation is accurate. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581

Finding 58869 (2022-006)

Material Weakness 2022

Wellsboro Area School District

PA

Questioned Costs Internal Control / Segregation of Duties

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-006 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the payroll process did not identify the same payroll listed on the federal expenditure being claimed twice under this federal program. Criteria: Proper functioning internal controls would result in the District having control procedures in place to identify this duplication. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to identify the duplicate weeks of payroll being claimed as part of this grant. Effect: The District claimed duplicate payroll for 2 of 4 employees selected for testing. Context: A sample of 4 employees totaling $152,615 was selected for testing from a population of 38 employees totaling $408,826. The test found duplicate payroll claimed under the federal program for 2 of 4 employees selected for testing with questioned costs totaling $662. Questioned Cost: $662 Recommendation: The District's internal control system over the federal payroll claiming process related to the Education Stabilization Fund should be reviewed and modified to prevent future errors. Views of Responsible Officials and Planned Corrective Actions: Employees will be allocated to the correct code as soon as notified allowing financial reports to reflect true payroll totals for salaries/benefits to all funds. Documentation for federal/single funded employees will be retained for 7 years. Payroll will have a list of employees who are paid by federal/state grants; a memo will be generated of these employees by the business manager by August 1st to be provided to the payroll office. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58868 (2022-005)

None 2022

Wellsboro Area School District

PA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 4...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-005 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the federal expense approval process were not operating properly. As a result, we were unable to review approval for a selection of expenses claimed as part of the Education Stabilization Funds. Criteria: The District's policy is to have a purchase order signed by the Business Manager for all purchases. For invoices paid with a check, the District's policy is to have three authorized check signors which provides approval for payment. For all other types of payment, the District's policy is inconsistent for expense approval. Proper functioning internal controls would result in the District having consistent control procedures in place for expense approval. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to provide evidence of both the purchase order approval and the disbursement approval for 8 of 10 items selected for testing as part of the allowable cost testwork performed. Effect: The District was unable to provide documentation to verify these federal expenditures were approved. Context: A sample of 10 expenditures totaling $360,908 was selected for testing from a population of 44 expenditures totaling $878,544. We were unable to review a signed purchase order for 5 of 10 expenditures selected for testing. The District did not have a consistent method for approval of expenditures and therefore we were unable to review signed expense approval for 7 of 10 expenditures. For 1 of 10 items selected for testing, we were unable to review any form of supporting documentation and therefore is considered a questioned cost totaling $8,527. Questioned Cost: $8,527 Recommendation: The District's internal control system should be modified to document approval of all federal expenditures. Views of Responsible Officials and Planned Corrective Actions: Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58867 (2022-004)

None 2022

Wellsboro Area School District

PA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-004 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The final federal expenditure report submitted for the ESSER II grant was unable to be reconciled with the District's general ledger system. As a result, expenses reported by the District were unable to be verified. Criteria: Proper procedures in place to track federal funding as well as proper controls in place to complete the reporting process would result in an accurate federal claiming process. Cause: The District did not have procedures in place to reconcile the final federal expenditure report prepared with the District's general ledger system. Effect: The District was unable to provide records to substantiate the final federal expenditure report submitted for ESSER II. Context: The final federal expenditure report was higher than the related general ledger accounts by $543,364. Questioned Cost: $543,364 Recommendation: The District should implement procedures to track federal expenditures and reconcile these federal expenditures with the federal expenditure reports as they are prepared. Views of Responsible Officials and Planned Corrective Actions: The District business office will utilize the same procedures as described in corrective action 2022-003 to eliminate issues with the FER not matching software produced reports. Communication and approval of financial reports by the business manager and the principal of curriculum will occur before quarterly and FER submissions. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58866 (2022-003)

Material Weakness 2022

Wellsboro Area School District

PA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 4...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-003 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the federal expenditures that were claimed as part of the Education Stabilization Funds. Criteria: Proper functioning internal controls would result in the District having control procedures in place for grant management. Cause: There were no controls in place to allow the proper coding of expenditures to reflect the federal funds that were incurred and therefore a complete population of expenditures was unable to be determined. Effect: The District was unable to provide a complete listing of federal expenditures generated by their general ledger system to serve as the complete population to audit the federal expenditures being claimed under the Education Stabilization Fund. Recommendation: The District's internal control system over grant management related to the Education Stabilization Fund should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Views of Responsible Officials and Planned Corrective Actions: In the future the District business office will correctly allocate and code all transactions upon business manager approval of purchase requisitions. This will eliminate the need to later create journal entries to move transactions to the correct fund later and capture all expenses correctly the first time they are entered. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581

Finding 58865 (2022-005)

Material Weakness 2022

Delta County Memorial Hospital

CO

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

2022-005 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval...

2022-005 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval by a separate individual outside of the preparer over the lost revenue calculation utilized to claim expenditures under the federal program. Responsible Individuals: Kelly Johnston, Interim CFO; Larin Jones, Controller Corrective Action Plan: There will be a secondary review and approval by a separate individual outside of the preparer over future lost revenue calculations, if applicable. The secondary review and approval will be documented and recorded. Anticipated Completion Date: December 31, 2023

View Audit 55028

Finding 58864 (2022-004)

Material Weakness 2022

Delta County Memorial Hospital

CO

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840428757 Activities Allowed or Unallowed, Allowable Costs/Costs Principles,...

2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840428757 Activities Allowed or Unallowed, Allowable Costs/Costs Principles, and Reporting Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval by a separate individual outside of the preparer over the lost revenue calculation and the special report submitted to the Department of Health and Human Services Responsible Individuals: Kelly Johnston, Interim CFO; Larin Jones, Controller Corrective Action Plan: There will be a secondary review and approval by a separate individual outside of the preparer over future lost revenue calculations and expense listings, if applicable, and the special report submitted to the Department of Health and Human Services. The secondary review and approval prior to submission will be documented and recorded. Anticipated Completion Date: December 31, 2023

View Audit 55028

Finding 58863 (2022-001)

Significant Deficiency 2022

North Bennet Street School

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Federal Student Aid - Corrective Action Plan Date written: 01/05/2023 Finding: Notification of Right to Cancel Direct Loans The Fiscal 2022 audit identified insufficient communication regarding borrowers' rights to cancel Direct Loans. Schools are required to notify borrowers in writing within 30 da...

Federal Student Aid - Corrective Action Plan Date written: 01/05/2023 Finding: Notification of Right to Cancel Direct Loans The Fiscal 2022 audit identified insufficient communication regarding borrowers' rights to cancel Direct Loans. Schools are required to notify borrowers in writing within 30 days of loan disbursement regarding their right to cancel the loan. NBSS agrees that these communications were insufficient to meet the requirement. Existing student account procedures already ensure that every borrower receives an account statement within 30 days of any Direct Loan disbursement. As such, NBSS has added the following statement which will appear on every account statement procedures from its billing software. "Federal Direct Loan recipients can cancel all or a portion of a loan within 30 days of disbursement date." This statement was added to the account statement template within the billing software on 12/01/2022. All statements produced after 12/01/2022 are in compliance with this requirement. The Direct of Finance is responsible for all student account procedures. Any questions regarding this matter should be directed to: Director of Finance Levi Barrett lbarrett@nbss.edu 617-227-0155 X 150

View Audit 54577

Finding 58838 (2022-004)

Significant Deficiency 2022

Golden Triangle Resource Conservation and Development Area INC

GA

Procurement, Suspension & Debarment

2021-02: Documentation for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed c...

2021-02: Documentation for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 54486

Finding 58837 (2022-003)

Significant Deficiency 2022

Golden Triangle Resource Conservation and Development Area INC

GA

Cash Management

2021-01: Approval for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. ...

2021-01: Approval for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: A member of management of the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 54486

Finding 58836 (2022-002)

Significant Deficiency 2022

Golden Triangle Resource Conservation and Development Area INC

GA

2019-02: Maintenance of the General Ledger Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals...

2019-02: Maintenance of the General Ledger Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 54486

Finding 58835 (2022-001)

Significant Deficiency 2022

Golden Triangle Resource Conservation and Development Area INC

GA

Internal Control / Segregation of Duties Cash Management Reporting

2019-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to com...

2019-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 54486

Finding 58831 (2022-001)

Significant Deficiency 2022

Tuttle Public Schools

OK

Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

TUTTLE PUBLIC SCHOOL DISTRICT GRADY COUNTY AUDIT FINDINGS CORRECTIVE ACTION PLAN AUDIT YEAR 2021-2022 AUDIT FINDING REFERENCE NUMBER: Exhibit E-2, Section 001 DESCRIPTION OF FINDING: Property records must be maintained that include a description of the property, serial number or other identi...

TUTTLE PUBLIC SCHOOL DISTRICT GRADY COUNTY AUDIT FINDINGS CORRECTIVE ACTION PLAN AUDIT YEAR 2021-2022 AUDIT FINDING REFERENCE NUMBER: Exhibit E-2, Section 001 DESCRIPTION OF FINDING: Property records must be maintained that include a description of the property, serial number or other identification numbers, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313 (d) (1)..:. CONTACT PERSON: Keith Sinor, Superintendent STEPS IMPLEMENTED: The district should prepare an inventory list of all equipment/property purchased with ESSER or ARP funding. COMPLETION DATE: December 1, 2022

View Audit 54575

Finding 58830 (2022-006)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-006 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: Included in the population of the Hospital?s program expenditures included amounts prior to the period of performance. There is a potential ...

Finding 2022-006 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: Included in the population of the Hospital?s program expenditures included amounts prior to the period of performance. There is a potential that expenses claimed under the major federal program are not during the period of performance. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Amounts prior to funding were paid for by the hospital. Anticipated Completion Date: Completed

View Audit 54485

Finding 58829 (2022-004)

Material Weakness 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital?s Federal Financial Report for grant number 02-001-916646223 through the period ending June 7, 2022, was marked as final and in...

Finding 2022-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital?s Federal Financial Report for grant number 02-001-916646223 through the period ending June 7, 2022, was marked as final and indicated the Hospital expended the full $435,625 federal award, which was not accurate. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Informed USDA of actual expended. Anticipated Completion Date: September 29, 2023

View Audit 54485

Finding 58827 (2022-005)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-005 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital was required to establish a Reserve Account with monthly deposits of $620 until a total balance of $74,342 was obtained. The Ho...

Finding 2022-005 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital was required to establish a Reserve Account with monthly deposits of $620 until a total balance of $74,342 was obtained. The Hospital did not establish this account or make any required deposits during 2022. This caused the Hospital to not be in compliance with the terms of the loan agreement related to the Reserve Fund. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Loan was subsequent paid in full and requirements of a Reserve Account are no longer needed. Anticipated Completion Date: September 29, 2023

View Audit 54485

Finding 58826 (2022-003)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awa...

Finding 2022-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the Schedule. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Due to cost considerations, we will continue to have our auditor prepare our draft financial statements and accompanying notes to the financial statements. Anticipated Completion Date: Ongoing

View Audit 54485

Finding 58824 (2022-001)

Significant Deficiency 2022

Wayne County Board of Education

GA

Questioned Costs Internal Control / Segregation of Duties

The CFO along with the Federal Programs Coordinator will work together to ensure that all expenditures are spent in accordance with Federal and State Laws. In addition they will improve and strengthen controls over federal expenditures.

View Audit 53660 Questioned Costs: $1

Finding 58754 (2022-001)

Significant Deficiency 2022

Appling County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding ...

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $104,640.00 Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Appling County Board of Education. Estimated Completion Date: 5/5/2023 Contact Person: Adrienne Taylor, CFO Telephone: (912)367-8600 Email: Adrienne.taylor@appling.k12.ga.us

View Audit 54825 Questioned Costs: $1

Finding 58753 (2022-002)

Significant Deficiency 2022

Sycamore Square Housing Corporation

CA

HUD Housing Programs Eligibility

2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that th...

2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the move-in EIV was not run within 90 days of move in and that this is no in compliance with the requirement to maintain HUD tenant lease files per the HUD Handbook 4350.3. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management staff have been trained on the requirements to run EIV reports in accordance with the HUD Handbook. Staff have included a note to file explaining the deficiency in the tenant file and will ensure that EIV reports are ran as required moving forward.

View Audit 54820

Finding 58752 (2022-001)

Significant Deficiency 2022

Sycamore Square Housing Corporation

CA

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Project Legal Name: Sycamore Square Housing Corporation. HUD Project No.: CA390079004 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Fromme Position: Associate Director of Property Operations T...

CORRECTIVE ACTION PLAN Project Legal Name: Sycamore Square Housing Corporation. HUD Project No.: CA390079004 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Fromme Position: Associate Director of Property Operations Telephone Number: 510-305-4800 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $1,455 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also received reimbursement from the affiliate project.

View Audit 54820 Questioned Costs: $1

Finding 58751 (2022-003)

Material Weakness 2022

Bartholomew County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 565-5719 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The County will develop a policy and procedure to ensure we have com...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 565-5719 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The County will develop a policy and procedure to ensure we have complete and accurate information for the P & E report. In addition to the policy and procedure, an added person will assist with these reports by creating the reports through our financial software and reviewing before giving the reports to the Auditor who will prepare the P & E reports and then the Commissioner?s will review before the Auditor submits the report to the Treasury. The Bartholomew County Auditor?s Office is continually designing and implementing a proper system of internal controls so that any errors are detected and corrective measures are made as needed, Anticipated Completion Date: December 31, 2023

View Audit 55034

Finding 58750 (2022-002)

Material Weakness 2022

Bartholomew County

IN

Procurement, Suspension & Debarment § 200.214 § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 379-1510 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The Auditor?s Office will continue to work with the Commissioner?s O...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 379-1510 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The Auditor?s Office will continue to work with the Commissioner?s Office and other county departments to improve upon the process of administering the COVID-19 Coronavirus State and Local Fiscal Recovery Fund. The County will implement a Procurement, Suspension and Debarment Policy. By establishing this system of Internal Controls and developing the proper policies and procedures, this should help ensure contractors and sub recipients, as appropriate are not suspended, debarred or otherwise excluded prior to entering any contacts or sub awards. The Auditor?s Office continues to work with the Commissioners to improve the process of administering the COVID-19 Coronavirus State and Local Fiscal Recovery Funds. This includes, but is not limited to, internal controls and procurement, suspension and debarment processes. Anticipated Completion Date: Policy and Procedures will be implemented by December 31, 2023

View Audit 55034

Finding 58749 (2022-001)

Material Weakness 2022

Ascentria Care Alliance, Inc.

MA

Questioned Costs Material Weakness Reporting

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review the PRF Reporting Portal instructions detailing how to complete individual schedules in the Reporting Portal, and ensure that all costs claimed are fully supported. The Organization should also ensure that an individual with sufficient training and experience is assigned to review and approve all grant reports submitted through the Reporting Portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement controls over reviewing and approving schedules to ensure that all schedules are complete before submission on the reporting portal. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: 6/30/2023 If the United States Department of Health and Human Services has questions regarding this plan, please call Sergio Plaza at 508-688-5608.

View Audit 54611 Questioned Costs: $1

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