Corrective Action Plans

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly....

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly. Unit meetings are planned and will be held twice per month with Health Care as a standing agenda item. The importance of updating MAXIS with reported information will be discussed at these meetings. DHS also provides County and Tribal nations with regular update meetings which agency staff will be encouraged to watch every other Wednesday. In addition, the HCE-PIX meetings are specifically directed toward heath care and the updates that were made to policy and procedure. These meetings occur between 2 to 5 times per month and the information shared will also be a topic of discussion during our semimonthly unit meetings. During the unwinding period of the Public Health emergency DHS has sent out several bulletins with policy updates and the procedures these new policies require along with agency responsibilities. Communicating these changes regularly will aide in the appropriate and accurate determination of Health Care eligibility. Anticipated Completion Date: July 01, 2023 and ongoing.

View Audit 42609

Finding 50167 (2022-003)

Material Weakness 2022

Children's Hospital Medical Center of Akron

OH

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

Akron Children?s will implement a review checklist and sign-off process to document controls for the review of the monthly financial reports submitted to the granting agency.

View Audit 43393

Finding 50166 (2022-002)

Material Weakness 2022

Children's Hospital Medical Center of Akron

OH

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Akron Children?s will implement a periodic independent review of a sample of vendors sent to the third-party vendor to ensure that the processes employed by third-party vendor are accurate. Akron Children?s will also develop a retention process for all vendor searches and file submissions to eviden...

Akron Children?s will implement a periodic independent review of a sample of vendors sent to the third-party vendor to ensure that the processes employed by third-party vendor are accurate. Akron Children?s will also develop a retention process for all vendor searches and file submissions to evidence compliance with the Federal regulations.

View Audit 43393

Finding 50165 (2022-001)

Material Weakness 2022

Children's Hospital Medical Center of Akron

OH

Procurement, Suspension & Debarment

Akron Children?s will modify the Procurement Policy for Federal Grant Agreements and Contracts to align with the standards of the Uniform Guidance and document compliance prior to procurement. Further, a checklist based on Uniform Guidance will be utilized for future purchases documenting federal p...

Akron Children?s will modify the Procurement Policy for Federal Grant Agreements and Contracts to align with the standards of the Uniform Guidance and document compliance prior to procurement. Further, a checklist based on Uniform Guidance will be utilized for future purchases documenting federal procurements.

View Audit 43393

Finding 50164 (2022-003)

None 2022

City of Poplar Bluff

MO

Reporting § 200.512

Finding Type: Noncompliance with Federal Programs. Name of Contact Person: Mr. Matt Winters, City Manager, (573) 686-8620. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines....

Finding Type: Noncompliance with Federal Programs. Name of Contact Person: Mr. Matt Winters, City Manager, (573) 686-8620. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Corrective Action: We have hired a new Accounting Manager and will ensure the Data Collection Form is filed timely going forward. Proposed Completion Date: Immediately

View Audit 42608

Finding 50162 (2022-001)

Significant Deficiency 2022

Central Linn School District No. 552c

OR

Significant Deficiency

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency liste...

Corrective Action Plan Central Linn School District respectfully submits the following corrective action plan in response to a deficiency reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Pauly Rogers and reported the deficiency listed below. Deficiency SA-2022-1 1. The auditor noted that the District did not collect certified payrolls for contractors paid with federal ESSER funds. There was a recent change in ESSER requirements that for minor remodeling, renovation or construction contracts over $2,000 laborers and mechanics must meet Davis-Bacon prevailing wage requirements. 2. The auditor's recommendation is for the District to establish a payment system where invoices for contractors are not paid until certified payrolls are received. Central Linn is adopting the recommendation. 3. The district has established a notification procedure where all district and contractor personnel are made aware of the prevailing wage requirement for public works jobs. The previous maintenance supervisor that failed to notify contractors has been removed from the position and replaced with an employee whose sole function is maintenance and reports directly to the Superintendent. As a result of the finding, the Business Manager, who is knowledgeable of the funding source, is now involved in communication with contractors.

View Audit 42708

Finding 50161 (2022-002)

Material Weakness 2022

Wellington-Napoleon R-Ix School District

MO

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.326

Corrective Action Plan: The District has pursued education on the federal requirements regarding prevailing wage, and will make steps moving forward to ensure compliance with the federal standards relating to prevailing wage of federally financed contracts.

View Audit 42725

Finding 50156 (2022-002)

None 2022

Muskegon Heights Public School Academy System

MI

Cash Management School Nutrition Programs

2022-002 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash and due from other fun...

2022-002 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash and due from other funds balances in the Academy's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate Academy employees were aware of the applicable compliance requirements, the Academy did not spend the necessary amount to reduce fund balance to the allowable limit. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The Academy should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The The Academy through its management company has developed processes to ensure all costs related to the operation of the food service fund are properly recorded. Additionally, the Academy subsequent to year, made significant purchases to upgrade the kitchen equipment further spending the necessary amount to reduce the fund balance to the allowable limit.

View Audit 42644

Finding 50143 (2022-003)

Significant Deficiency 2022

Tri County Area Schools

MI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 42670

Finding 50142 (2022-002)

Significant Deficiency 2022

Tri County Area Schools

MI

Internal Control / Segregation of Duties

Significant Deficiency 2022-002 Segregation of Duties Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organizati...

Significant Deficiency 2022-002 Segregation of Duties Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.

View Audit 42670

Finding 50141 (2022-004)

Material Weakness 2022

Lynwood Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials The District will review its records and verify alignment with reports submitted to the Los Angeles COE.

View Audit 42607

Finding 50139 (2022-001)

Significant Deficiency 2022

Wheaton College

MA

HUD Housing Programs Reporting

2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Finding: Amounts reported for the institutional portion by the College were originally reported in the wrong category (misclassified). Corrective Action Taken or Planned: The identified reporting error is considered by the College to ...

2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Finding: Amounts reported for the institutional portion by the College were originally reported in the wrong category (misclassified). Corrective Action Taken or Planned: The identified reporting error is considered by the College to be an isolated occurrence caused by unprecedented turnover in key management positions combined with consistently changing and evolving requirements of the HEERF program. The College intends to amend the quarterly reports and ensured proper classification on the recently submitted annual reporting. In addition, the College?s new management team is committed to regularly monitoring DOE updates to ensure compliance going forward. Anticipated Completion Date: April 2023 Person(s) Responsible for Corrective Actions: Sarah Langis - Controller

View Audit 43391

Finding 50138 (2022-002)

Significant Deficiency 2022

Wheaton College

MA

Student Financial Aid Matching / Level of Effort / Earmarking

2022-002 Federal Perkins Loans Recordkeeping and Record Retention Finding: Based on inspection of 25 student files, it was noted that there were 2 files that did not contain original loan documents. Corrective Action Taken or Planned: The identified loans without corresponding loan documentation ori...

2022-002 Federal Perkins Loans Recordkeeping and Record Retention Finding: Based on inspection of 25 student files, it was noted that there were 2 files that did not contain original loan documents. Corrective Action Taken or Planned: The identified loans without corresponding loan documentation originated nearly twenty years ago. At this point in time much of activity in the Office of Student Financial Services was conducted via paper, which left the loan agreements vulnerable to misplacement during office location and staffing changes. In conjunction with the Controller?s office, the Office of Student Financial Services intends to review the Perkins portfolio to identify any additional missing documents and work to locate originals. In cases where this search is unsuccessful, the College will review and potentially remove these agreements from the Perkins portfolio. In addition, the College has recognized a need for additional staffing for continued monitoring in the Office of Student Financial Services and has hired someone for the position of Director of Financial Aid to support the Senior Director for Student Financial Services. Anticipated Completion Date: September 2023 Person(s) Responsible for Corrective Actions: Carla Minchello - Director of Financial Aid

View Audit 43391

Finding 50137 (2022-002)

Material Weakness 2022

Global Foundation for Ocean Exploration

CT

Cash Management

Recommendation: The final payables listing that is approved and matches the grant drawdown amount should be retained to document proper approval. Planned Corrective Action: Management agrees with the findings and will review personnel needs with the objective of being able to better support the off...

Recommendation: The final payables listing that is approved and matches the grant drawdown amount should be retained to document proper approval. Planned Corrective Action: Management agrees with the findings and will review personnel needs with the objective of being able to better support the office staff and perform monitoring activities

View Audit 43496

Finding 50136 (2022-001)

Material Weakness 2022

Global Foundation for Ocean Exploration

CT

Internal Control / Segregation of Duties

Recommendation: All invoice approvals should be in writing and the documentation kept with the invoice. Planned Corrective Action: Management agrees with the findings and will review personnel needs with the objective of being able to better support the office staff and perform monitoring activit...

Recommendation: All invoice approvals should be in writing and the documentation kept with the invoice. Planned Corrective Action: Management agrees with the findings and will review personnel needs with the objective of being able to better support the office staff and perform monitoring activities.

View Audit 43496

Finding 50135 (2022-001)

Material Weakness 2022

Hospital Authority of Candler County

GA

Questioned Costs Reporting

Candler County Hospital Authority respectfully submits the following corrective action plan for the year ended December 31,2022. The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in ...

Candler County Hospital Authority respectfully submits the following corrective action plan for the year ended December 31,2022. The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 COVID-19 Provider Relief Fund (PRF) ? Period 4 Recommendation: ? We recommend the Authority design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guidelines. ? Action Taken: Management agrees with this finding as stated and the additional actions that will be taken by the Authority. Management will design controls to establish an adequate review process to ensure consistent and accurate calculations and reconciliations in accordance with HHS guidelines. Management will contact HRSA and use either unreimbursed expenses or lost revenues to offset the duplicate expense issue.

View Audit 43642 Questioned Costs: $1

Finding 50126 (2022-002)

Significant Deficiency 2022

Regional Food Bank of Northeastern New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.318

Finding Reference Number; 2022-002 Federal Agency:Department of Agriculture (USDA) Description of Findi ng: Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal Jaws and regulation...

Finding Reference Number; 2022-002 Federal Agency:Department of Agriculture (USDA) Description of Findi ng: Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal Jaws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additional ly, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or inel igible for partici pation in Federal assistance programs or activities. Condition: During audit testing performed by Mengel, Metzger, Barr & Co, LLP, they noted the following: - The contractors util ized by the Food Bank in 2022 were not properly checked for compl iance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party . Statement of Concurrence or Nonconcurrence: The Food Bank agrees with this findi ng. Corrective Action : The Food Bank has implemented procedures to ensure all contracted vendors are vetted to ensure they are not on the federal exclusion list. All contractors used in 2022 have been checked and are not on the list. Name of Contact Person: Renee Law, Chief Financial Officer; phone number 518-786-3691 ext 226; email ReneeL@Regionalfoodbank.net. Projected Completion Date: May 31, 2023

View Audit 43641

Finding 50125 (2022-001)

Significant Deficiency 2022

Regional Food Bank of Northeastern New York, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding Reference Number: 2022-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250. I 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate support...

Finding Reference Number: 2022-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250. I 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation . Condition: During audit testing performed by Mengel , Metzger, Barr & Co, LLP, they noted the following:The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Statement of Concurrence or Nonconcur rence: The Food Bank agrees with this finding. Corrective Action: The Food Bank has always made an effort to ensure that agencies sign their invoice when their order is picked up. We will reinforce with our staff that this is an absolute requirement and ensure that all orders picked up by agencies, particularly those with USDA prod ucts on their orders, will sign for the order at the time of pick up. Name of Contact Person: Nicholas Pisani, Chief Operating Officer; phone number 518-786-3691 ext 241; email NickP@Regionalfoodbank.net. Projected Completion Date: June 29, 2023.

View Audit 43641

Finding 50121 (2022-001)

None 2022

Community Development Support Association, Inc.

OK

Reporting

Because the responsibility for the lateness of the audit lies solely with the auditor, CDSA is not able to provide a corrective action within our own operations. CDSA provided all the material necessary to complete the audit with time to spare. The CDSA board of directors is currently considering w...

Because the responsibility for the lateness of the audit lies solely with the auditor, CDSA is not able to provide a corrective action within our own operations. CDSA provided all the material necessary to complete the audit with time to spare. The CDSA board of directors is currently considering whether or not to remain with the audit firm as a result of this noncompliance with uniform guidance requirements.

View Audit 43635

Finding 50114 (2022-002)

Material Weakness 2022

Harvest Regional Food Bank, Inc.

AR

Special Tests & Provisions Material Weakness Reporting

Finding 2022-002 Harvest Regional Food Bank, Inc. agrees with Finding 2022-002. Corrective Action Plan: All USDA/CSFP food received and entered into the SMF QuickBooks system by the Operations Manager will be verified by a secondary employee. All USDA/CSFP food distributed and invoiced in the SMF Q...

Finding 2022-002 Harvest Regional Food Bank, Inc. agrees with Finding 2022-002. Corrective Action Plan: All USDA/CSFP food received and entered into the SMF QuickBooks system by the Operations Manager will be verified by a secondary employee. All USDA/CSFP food distributed and invoiced in the SMF QuickBooks system by the Operations Manager will be verified by a secondary employee. All USDA/CSFP food receipt submissions to Arkansas Department of Human Services (DHS) will be verified by a Harvest employee to ensure Arkansas DHS files are updated with Harvest USDA/CSFP receipts. Any discrepancies will be discussed and corrected as necessary. Harvest will perform an inventory count quarterly and adjust inventory amounts as needed in the SMF QuickBooks system. Management Contact: Camille Wrinkle Phone Number: 870-774-1398 Completion by Date: 8/31/2023

View Audit 43634

Finding 50113 (2022-001)

Material Weakness 2022

Adams County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tony Mellencamp Contact Phone Number: 260-724-5303 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will check the SAM.Gov website for vendors and or also have them provide a statem...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tony Mellencamp Contact Phone Number: 260-724-5303 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will check the SAM.Gov website for vendors and or also have them provide a statement that they are not suspended or debarred from receiving Federal Funds. We also will add this into our policies and procedures. Anticipated Completion Date: 7/12/2023

View Audit 43632

Finding 50107 (2022-007)

Material Weakness 2022

North Judson -- San Pierre School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-007 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U200013...

FINDING 2022-007 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. The amounts reported as expended on the second report did not agree to the underlying expenditure records of the School Corporation. Per discussion with the Treasurer, the amounts reported on the second report were the appropriated amounts, not the actual amounts expended during the period. Therefore, the amounts on the report were overstated by approximately 25% for ESSER I and 280% for ESSER II compared to the correct amounts on the School Corporation?s records. Additionally, for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: The NJ-SP School Corporation will implement effective internal controls to oversee that the federal grant information prepared and submitted is accurate and reviewed. This will be done in order to detect and correct errors that may be entered prior to submission. This will be done by having an employee prepare the Annual Data Report information while another employee reviews and approves the information before submitting. These controls will be implemented by July 1, 2023. Responsible Party and Timeline for Completion: Dalton C. Tunis ? Corporation Business Manager/Treasurer Anticipated Completion Date: July 1, 2023

View Audit 43779

Corrective Action Plans

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