Corrective Action Plans

Finding 30287 (2022-033)

Significant Deficiency 2022

ND

Subrecipient Monitoring § 200.303 § 200.331 § 200.521

Finding: 2022-033 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. For the FY 2021 audits we increased the emphasis on reviewing subrecipient?s single audits. We had a 100% response rate on our audit survey and revi...

Finding: 2022-033 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. For the FY 2021 audits we increased the emphasis on reviewing subrecipient?s single audits. We had a 100% response rate on our audit survey and reviewed submitted reports in a timely manner. We still have some subrecipients who have not completed their FY 2021 audits do to various reasons. We check in with these entities on a quarterly basis to get updates on the status of their audits. We are on track for similar results for the FY 2022 audits. Contact Person Jamie Mertz, Director of Fiscal Services Anticipated Completion Date Already implemented

View Audit 36677

Finding 30284 (2022-001)

None 2022

Waukegan Housing Authority

IL

HUD Housing Programs Internal Control / Segregation of Duties

We concur with the recommendation, and we will put procedures in place to make sure that the HQS inspections and re-inspections are completed within the required timeframe to meet the HUD compliance requirements. Charles Chambers, Jr., Executive Director, has assumed responsibility of executing this...

We concur with the recommendation, and we will put procedures in place to make sure that the HQS inspections and re-inspections are completed within the required timeframe to meet the HUD compliance requirements. Charles Chambers, Jr., Executive Director, has assumed responsibility of executing this corrective action as of September 26, 2023.

View Audit 31889

Finding 30283 (2022-004)

Significant Deficiency 2022

Distilled Spirits Council of the United States, Inc.

DC

Reporting Significant Deficiency

Finding 2002-004: Reporting Compliance Description: The Distilled Spirits Council of the U.S. is committed to streamlining and standardizing our reporting processes to address the issue of reporting compliance. We are proactively working to with our International Team to develop standards which addr...

Finding 2002-004: Reporting Compliance Description: The Distilled Spirits Council of the U.S. is committed to streamlining and standardizing our reporting processes to address the issue of reporting compliance. We are proactively working to with our International Team to develop standards which address the timeliness of trip reports as well as educate responsible parties of the importance of timely reporting to meet strict reporting deadlines. Anticipated Completion Date: October 1, 2023 Responsible Contact Persons: Name: Kyna Ricks Position: Controller Email: kyna.ricks@distilledspirits.org Phone: 202-682-8869 Name: Robert Maron Position: Vice President, International Trade Email: robert.maron@distilledspirits.org Phone: 202-682-8826

View Audit 30221

Finding 30282 (2022-003)

Significant Deficiency 2022

Distilled Spirits Council of the United States, Inc.

DC

Allowable Costs / Cost Principles § 200.403

Finding 2022-003: Reportable Finding ? Disbursement Cutoff Description: The Distilled Spirits Council of the U.S. acknowledges the need to improve our processes regarding the recording and reconciliation of grant expenses. We are taking proactive steps to address this issue and ensure accurate track...

Finding 2022-003: Reportable Finding ? Disbursement Cutoff Description: The Distilled Spirits Council of the U.S. acknowledges the need to improve our processes regarding the recording and reconciliation of grant expenses. We are taking proactive steps to address this issue and ensure accurate tracking and reporting of grant spending. Our dedicated teams, including the international team and the finance team, will implement enhanced procedures to review, record, and reconcile grant disbursements. These measures include thorough reviews by our Controller, meticulous recordings by our Accounting Associate, and regular reconciliations between the international and finance teams to ensure invoices are recorded in the proper period when services are performed. Anticipated Completion Date: October 1, 2023 Responsible Contact Person: Name: Kyna Ricks Position: Controller Email: kyna.ricks@distilledspirits.org Phone: 202-682-8869

View Audit 30221

Finding 30281 (2022-002)

Significant Deficiency 2022

Distilled Spirits Council of the United States, Inc.

DC

Procurement, Suspension & Debarment § 200.318 § 200.327

Finding 2002-002: Procurement Compliance Description: The Distilled Spirits Council of the U.S. recognizes the importance of implementing a procurement process in accordance with 2 CFR 200.318(a). The International Team (with feedback from the Finance Team), will adopt an updated procurement process...

Finding 2002-002: Procurement Compliance Description: The Distilled Spirits Council of the U.S. recognizes the importance of implementing a procurement process in accordance with 2 CFR 200.318(a). The International Team (with feedback from the Finance Team), will adopt an updated procurement process with procedures to address various methods of procurement and ensure all vendors entered a covered transaction are not debarred, suspended, or otherwise excluded. Anticipated Completion Date: October 1, 2023 Responsible Contact Persons: Name: Kyna Ricks Position: Controller Email: kyna.ricks@distilledspirits.org Phone: 202-682-8869 Name: Robert Maron Position: Vice President, International Trade Email: robert.maron@distilledspirits.org Phone: 202-682-8826

View Audit 30221

Finding 30280 (2022-003)

Significant Deficiency 2022

Ouachita Enrichment Centers, Inc.

AR

Reporting Matching / Level of Effort / Earmarking

Finding 2022-003: Management indicated they would submit audited financial statements to USDA Rural Development and strengthen controls to ensure that the financial statements are submitted in a timely manner.

View Audit 31162

Finding 30279 (2022-002)

Significant Deficiency 2022

Ouachita Enrichment Centers, Inc.

AR

Matching / Level of Effort / Earmarking

Finding 2022-002: Management indicated they would review the compliance requirements and hold annual training to stay abreast of any changes to the compliance requirements. Management will submit RD Forms 442- 2 and 442-3 to USDA Rural Development and strengthen controls to ensure that these forms a...

Finding 2022-002: Management indicated they would review the compliance requirements and hold annual training to stay abreast of any changes to the compliance requirements. Management will submit RD Forms 442- 2 and 442-3 to USDA Rural Development and strengthen controls to ensure that these forms are submitted in a timely manner.

View Audit 31162

Finding 30278 (2022-001)

Significant Deficiency 2022

Ouachita Enrichment Centers, Inc.

AR

Matching / Level of Effort / Earmarking

Finding 2022-001: Management indicated they would review the compliance requirements, establish a reserve bank account, and communicate with USDA Rural Development about the requirements (e.g. monthly deposit amount, required balance).

View Audit 31162

Finding 30277 (2022-001)

Significant Deficiency 2022

The Empowerment Program, Inc.

CO

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Action: The accountant agrees that Empowerment used unacceptable sources of matching funds in the past and that Empowerment did not have a full understanding of both the reporting and the match percentage. Accounting has a full understanding of ...

Views of Responsible Officials and Planned Corrective Action: The accountant agrees that Empowerment used unacceptable sources of matching funds in the past and that Empowerment did not have a full understanding of both the reporting and the match percentage. Accounting has a full understanding of the appropriate matching sources as well as the match percentage. The accountant will maintain a separate spreadsheet with the grant budgets detail the funding that is used for the match for each period to include, source, quarterly amount and totaled to match each grant year funding, ensuring only eligible funds are reported to meet the matching requirement.

View Audit 36366

Finding 30264 (2022-002)

Significant Deficiency 2022

Southwestern Child Development Commission, Inc.

NC

Matching / Level of Effort / Earmarking Special Tests & Provisions Procurement, Suspension & Debarment

Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and thr...

Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and through the SWCDC onboarding process for new child care center employees, Center Directors will review the attached Health and Safety Training document as part of the orientation process. Tablets are available for those individuals who do not have access to laptops. ?New teachers will be directed to contact the Learning and Development Director with questions upon registration to SWCDC?s online training system which holds all required Health and Safety Trainings and is approved by NC DCDEE. All courses are approved by DCDEE, meet hourly requirements and are CEU worthy. Electronic certificates are submitted to the individual electronically through a personal email address. The following link is a list of Health and Safety courses: H&S Training Course List ?Upon completion of Health and Safety courses, the employee will document their completion on the appropriate SWCDC orientation documentation, and submit to the Center Director via email. ?The Center Director will be responsible for ensuring receipt of the certificate, maintain in the staff file, and then document accordingly for annual compliance monitoring. ?As onboarding continues for the new employee, periodic monitoring from Direct Services Manager, Child Care Resource and Referral, and other identified individuals will review staff files and monitor timely completion and compliance for Health and Safety Trainings. We have hired a position into Workforce Development to provide this service and serve as a resource to our Center Directors. This individual will do spot checks for these trainings on-site. ?For those child care center employees who maintain in good standing with successful completion of Health and Safety Trainings, he/she will be eligible for incentive based awards quarterly. Such as: quarterly drawing for classroom supplies, gift cards, self-care resources, etc. ?For those child care center employees who are challenged with successful completion, those individuals will be targeted to create an action plan to meet the requirements. Resulting in opportunities to discuss technology needs, limitations or content area concerns, or other areas of concern that administration may be unaware of at the time of hire. ?SWCDC created Orientation Notebooks for each center director. These notebooks contain all SWCDC documents needed for successful onboarding and training for new staff. These notebooks contain the updated forms attached. During orientation, new center staff are now required to create an online learning account through ON24, which SWCDC manages. This training account gives new staff access to the H&S trainings they need, as well as, provides additional resources and access to other trainings not owned by SWCDC to complete the H&S requirements as well. ?SWCDC Hired a Fidelity Coach through Workforce Development. While this is a new position for SWCDC, part of her job duties will be to randomly check employee files for H&S training completion. These random checks will be in conjunction with each center?s annual compliance visit. Completion Date: January 19, 2023

View Audit 36361

Finding 30252 (2022-002)

Significant Deficiency 2022

Pontiac Community Consolidated School District No. 429

IL

Internal Control / Segregation of Duties Cash Management School Nutrition Programs

Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash bala...

Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Brian Dukes, Superintendent Management Response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.

View Audit 31057

Finding 30250 (2022-001)

Significant Deficiency 2022

Haley's Park, Inc. 086-Hd033

TN

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Department of Housing and Urban Development Assistance Listing Number 14.181 Year Ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Recommendation: Systems should be put in place to ensure internal controls are being properly followe...

Department of Housing and Urban Development Assistance Listing Number 14.181 Year Ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Recommendation: Systems should be put in place to ensure internal controls are being properly followed and increase oversight from executive management over the property management department. Corrective Action: The Organization has hired individuals with experience in property management and has begun to implement systems to ensure tenant files are complete and recertifications are performed timely. Person Responsible for Corrective Action: Amy Maden, CFO Anticipated Completion Date for Corrective Action: The corrective action will be immediately implemented in response to the auditor?s recommendation. If there are questions regarding this corrective action plan, please call Amy Maden, CFO, at 615.242.3576. Sincerely, Amy Maden, CFO Park Center, management agent for Haley?s Park, Inc.

View Audit 25525

Finding 30249 (2022-002)

None 2022

Burleigh County

ND

Subrecipient Monitoring Period of Performance § 200.1 § 200.332 § 200.414

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE Condition: Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of th...

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE Condition: Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Corrective Action Plan: We agree with the recommendation. Burleigh County has implemented new policies and procedures in 2023 regarding subrecipient monitoring. Anticipated Completion Date: FY 2023

View Audit 25499

Finding 30246 (2022-001)

Significant Deficiency 2022

Wood River Health Services, Inc.

CT

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. 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 ...

CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. 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 ? Sliding Fee Scale Discount Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated. Action Taken Wood River Health Services is committed to applying the sliding fee discounts appropriately. Actions we are taking: ? Re-education of the Sliding Fee Discount Schedule (SFDS) to all personnel in the front desk area ? Create Front Desk cheat sheets for SFDS and collection of fees ? Review of Community Resource approvals if a slide is revised during a cycle If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. ? Sincerely yours, Alison Croke, MHA President and Chief Executive Officer 823

View Audit 30649

Finding 30245 (2022-001)

Significant Deficiency 2022

Shands Teaching Hospital and Clinics, INC and Subsidiaries

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor:...

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No. ? 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021 ? 06/30/2022 Views of responsible officials and planned corrective actions: Management will implement procedures to ensure the retention of documentation to support the application of internal controls over the process of identifying eligible patients and submitting claims for reimbursement under the COVID-19 Uninsured Program. Responsible Officials: Robert Thornton, Vice President of Finance, UF Health Shands Completion Date: July 31, 2022

View Audit 37070

Finding 30244 (2022-001)

Material Weakness 2022

Eisenhower Medical Center

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received a...

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received and ensure the funds were only used for allowable purposes. The response team continuously monitored the FAQs and other guidance on the reporting requirements as they continued to evolve as additional funds were received. As part of the Uniform Guidance audit, Eisenhower Medical Center provided documentation of the Provider Relief Fund review process, including response team meeting agendas, email correspondence, as well as management sign-off on the lost revenue calculations and expenses submitted as part of the Provider Relief Fund Period 2 report. Through the audit testing, we were asked to provide copies of approval documents for some of the supply requisitions for expenses reported as part of the Provider Relief Fund period 2 report. The documents in question were paper approval forms for some of the supplies purchased in July through December of 2020. Historically these documents were only retained for two years and thus they were not available for the audit procedures. In November 2021, we implemented a new automated supply requisition process that is integrated with our financial software (Workday). This new implementation will help to correct this issue in the future with the ability to provide electronic documentation of date/time stamped approvals. In addition to the new requisition process we wanted to improve the process for documenting the review of the expenses and lost revenue to be reported in the Provider Relief Fund reports. To ensure our internal controls are documented to level necessary under current audit standards, Eisenhower has developed a review checklist to document the review and approval of supporting documentation of the revenue and expense information to be reported in the Provider Relief Fund reports. The checklist will be retained with our existing support of Provider Relief Fund federal expenditures. The new checklist had not been developed when the Provider Relief Fund Period 2 Report was submitted, and thus not used. The new checklist however, will be used for any future Provider Relief Fund Report submissions. Responsible Official: Melanie Long, VP Finance Anticipated Completion Date: March 31, 2023

View Audit 37711

Finding 30239 (2022-003)

Significant Deficiency 2022

Mid-Atlantc Christian University

NC

Questioned Costs Student Financial Aid Reporting

2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding Du...

2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University has, and will continue, to improve its process for completing Return to Title IV calculations. We have set up additional checks within our newer student software system as well as making sure everyone who works with Return to Title IV is trained according to the Student Financial Aid Handbook. Anticipated Completion Date July 1, 2023

View Audit 37068 Questioned Costs: $1

Finding 30238 (2022-002)

Significant Deficiency 2022

Mid-Atlantc Christian University

NC

Student Financial Aid Reporting Significant Deficiency

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Summary of Finding During the audit, it was noted that the University incorrectly reported s...

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Summary of Finding During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University is continuing to improve communication between the Registrar?s office, Financial Aid office, National Student Clearinghouse, and NSLDS with the goal of clear and correct reporting to NSLDS. We will ensure that each of our staff have been trained in enrollment reporting and how National Student Clearinghouse works directly with NSLDS. Anticipated Completion Date July 1, 2023

View Audit 37068

Finding 30237 (2022-001)

Significant Deficiency 2022

Spartanburg Regional Healthcare System Foundation

SC

Reporting Subrecipient Monitoring

Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-t...

Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-tier subawards into the FSRS. In addition, Spartanburg Regional Healthcare System Foundation staff with oversight of grant compliance have attended training for federal grant compliance. Completion Date: August 15, 2022

View Audit 35246

Finding 30236 (2022-001)

Significant Deficiency 2022

Building Opportunities for Self-Sufficiency

CA

Reporting

2022-001 Federal Clearinghouse Late Filing Name of Contact Person: Vida Jalali, CFO Corrective Action: BOSS will hire additional staff and complete the audit process within the time period allowed and submit the audit to the clearinghouse in the required time frame. Proposed Completion Date: March 3...

2022-001 Federal Clearinghouse Late Filing Name of Contact Person: Vida Jalali, CFO Corrective Action: BOSS will hire additional staff and complete the audit process within the time period allowed and submit the audit to the clearinghouse in the required time frame. Proposed Completion Date: March 31, 2023

View Audit 34463

Finding 30235 (2022-001)

Significant Deficiency 2022

City of Temecula

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023

View Audit 31818

Finding 30234 (2022-001)

Material Weakness 2022

Judson Terrace, Inc.

OH

Questioned Costs

Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees re...

Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees regarding approval of vendor payments and financial statement reviews. Views of Responsible Officials and Planned Corrective Actions: The management company agrees with the auditors' findings. The management company had significant employee turnover in both the accounts payable and regional manager positions during several fiscal years. Additional training and review procedures will be discussed an communicated to the responsible parties. The management company will contact vendors to obtain refunds for duplicate invoice payments. It will also review its current procedures and clearly define rules with its employees to prevent errors from detection in the future.

View Audit 31817 Questioned Costs: $1

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30232 (2022-002)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with Chromebooks and other technology needed to access instruction and recognizes the need for improved inventory tracking practices by all staff.

View Audit 31815

Finding 30231 (2022-002)

Material Weakness 2022

Merrick, Inc.

MN

Reporting Internal Control / Segregation of Duties

Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requi...

Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requiring additional reporting, Merrick, Inc. will implement controls to ensure reported information is accurate prior to submission. / Person Responsible for Correction Action: John Wayne Barker, Executive Director / Completion Date: February 10, 2023.

View Audit 31137

Corrective Action Plans

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