Corrective Action Plans

Finding 50039 (2022-001)

Material Weakness 2022

FL

Reporting § 200.303 § 200.329

Finding 2022-001 (L - Reporting) US Department of Homeland Security, Federal Emergency Management Agency, Assistance Listing 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of contact person: Rob Tonkinson, Vice President, Corporate Finance Corrective action: ...

Finding 2022-001 (L - Reporting) US Department of Homeland Security, Federal Emergency Management Agency, Assistance Listing 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of contact person: Rob Tonkinson, Vice President, Corporate Finance Corrective action: The Vice President, Corporate Finance will review and approve all quarterly and other required reports prior to submission. Proposed completion date: November 30, 2023

View Audit 51461

Finding 50028 (2022-002)

Significant Deficiency 2022

Paterson Task Force for Community Action Inc.

NJ

Allowable Costs / Cost Principles

Action Taken: Management maintains that the finding is diminished by cost of certain programs also being embedded in other programs. An example of this are costs benefitting the Shelter program which are not allocated to the Shelter program per se, but rather are allocated to the Community Servic...

Action Taken: Management maintains that the finding is diminished by cost of certain programs also being embedded in other programs. An example of this are costs benefitting the Shelter program which are not allocated to the Shelter program per se, but rather are allocated to the Community Service Block Grant sub-program for the shelter, thus effectively mitigating misallocation of the costs. Management recognizes that the system of allocating joint costs has been improved but also recognizes that further enhancements are still necessary. Management agrees with the standardization recommendation. The primary responsibility for enhancing the fair allocation of costs so as to accurately measure benefits provided to each award or activity will be that of the Organization?s comptroller, Mr. Darien Allen, and overseen by the executive director, Ms. Lana Stokes.

View Audit 51459

Finding 50027 (2022-001)

Significant Deficiency 2022

Paterson Task Force for Community Action Inc.

NJ

Internal Control / Segregation of Duties

Action Taken: The documentation of posting vendors? invoices is the bookkeeper?s responsibility. During the course of the fiscal year, the bookkeeper position was vacant for a period of time. A new bookkeeper, who is considered very competent, has been hired. Management believes that this matter ...

Action Taken: The documentation of posting vendors? invoices is the bookkeeper?s responsibility. During the course of the fiscal year, the bookkeeper position was vacant for a period of time. A new bookkeeper, who is considered very competent, has been hired. Management believes that this matter has already been addressed with the hiring of the competent bookkeeper. Compliance with this control will be that of the Organization?s bookkeeper, Ms. Charity Sims, and overseen by the comptroller, Mr. Darien Allen.

View Audit 51459

Finding 50026 (2022-001)

Material Weakness 2022

Alexia Manor Housing Corporation

OH

HUD Housing Programs

2022-001 (a) Comments on Findings and Recommendations Corporation concurs with the finding and auditors? recommendation to enhance internal controls to ensure compliance with the HUD Regulatory Agreement. (b) Action(s) Taken or Planned Corporation is cognizant of the HUD requirements related to the ...

2022-001 (a) Comments on Findings and Recommendations Corporation concurs with the finding and auditors? recommendation to enhance internal controls to ensure compliance with the HUD Regulatory Agreement. (b) Action(s) Taken or Planned Corporation is cognizant of the HUD requirements related to the change in ownership. The filing of the certificate of merger with the Ohio Secretary of State triggering unauthorized change in ownership was an integral step in the conversion of the entity?s HUD funding, as described below. As HUD is aware, Alexia Manor Housing Corporation (?Alexia Manor?, HUD project name ?Lourexis II?) is in the process of applying for the conversion of assistance under the Rental Assistance Demonstration (RAD) pursuant to PIH Notice 2012-32. Alexia is a sister entity to Lourexis, Inc. (?Lourexis?) and both are federal tax-exempt entities with the same sponsor and common boards and management. An element of the overall RAD conversion plan is the merging of Alexia Manor into Lourexis, which has already taken place and is recognized as an appropriate step in the process per our legal counsel?s January 25, 2023 discussion with Vicky Longosz in HUD?s Washington, D.C. Office of General Counsel. HUD?s Asset Resolution Office was notified of same in a telephone conversation with Corporation?s legal counsel on April 19, 2023. Corporation is working with legal counsel to prepare the documents necessary for the RAD conversion and obtaining HUD consent for transfer of property.

View Audit 51456

Finding 50020 (2022-001)

None 2022

Lancaster County First Steps to School Readiness Partnership

SC

Reporting

Lancaster County First Steps? management acknowledges its responsibility for meeting all state and federal reporting requirements. The agency has a comprehensive Fiscal Manual with policies that outline the responsibilities and steps to ensure compliance with all reporting requirements. Late submi...

Lancaster County First Steps? management acknowledges its responsibility for meeting all state and federal reporting requirements. The agency has a comprehensive Fiscal Manual with policies that outline the responsibilities and steps to ensure compliance with all reporting requirements. Late submission of the Federal Reports for the program year 2021-2022 were due to: ? Change in personnel and management resulting in significant transition. o Fiscal Coordinator Resigned in August of 2021 o Fiscal Manager Started in January of 2022 (did not receive access to Federal Financial Reporting System at that time) o Executive Director Resigned in June of 2022 o Fiscal Manager received access to Federal Financial Reporting System in July of 2022 o Program Director was promoted to Executive Director in FY23. The Local Partnership has committed to providing employees with a smoother transition when there is management turnover to ensure that all state and federal reports are completed and submitted in a timely manner.

View Audit 49720

Finding 50019 (2022-001)

Significant Deficiency 2022

Mary Baldwin University

VA

Student Financial Aid

The University is modifying the withdrawal procedure to provide more specific rules and instructions related to R2T4 requirements and timeliness. Included in those procedures will be earlier recognition of COVID events which may allow the student to decline or keep Title IV funds if deemed COVID rel...

The University is modifying the withdrawal procedure to provide more specific rules and instructions related to R2T4 requirements and timeliness. Included in those procedures will be earlier recognition of COVID events which may allow the student to decline or keep Title IV funds if deemed COVID related. Those temporary requirements at times have caused MBU to exceed the 45-day window.

View Audit 49718

Finding 50018 (2022-001)

None 2022

Enon Toland Apartments

PA

HUD Housing Programs

Project#: 034-44808 Program/Facility Type of Service Enon - Toland Apartments Unassisted living Provider Name: Enon-Toland Apartments Date of Monitoring: 2022 The Department 's acceptance of the corrective action plan-is an acknowledgement that-the provider's proposed plan may resolve the ...

Project#: 034-44808 Program/Facility Type of Service Enon - Toland Apartments Unassisted living Provider Name: Enon-Toland Apartments Date of Monitoring: 2022 The Department 's acceptance of the corrective action plan-is an acknowledgement that-the provider's proposed plan may resolve the identified deficiency. This approval shall not be construed as ?waiver by the Department ,of any right, power,or remedy under the contract or Pennsylvania law. Finding# Root Cause: (Tenant security deposits) 2022 - 001 Several security deposited funds in and out of security were not properly noted. Process Measure/Outcome: Not in Compliance with HUD requirements. Specific Actions: MANAGEMENT CONCUR: PROJECT ADMINISTRATOR ALONG WITH THE CONTROLLER WILL WORK TOGETHER AS A UNIT TO ENSURE THAT FUNDS IN AND OUT ARE REFLECTED APPROPRIATELY PER UNIT, NAME AND SECURITY DEPOSITED MONTHLY. BOARD WILL RECEIVE A QUARTERLY RECONCILIATION. Finding# Root Cause: (Tenant security deposits) 2021- 001 Several security deposited funds in and out of security were not properly noted. Process Measure/Outcome: Not in Compliance with HUDrequirements. Specific Actions: Finding# Root Cause: MANAGEMENT CONCUR: PROJECT ADMINISTRATOR ALONG WITH THE CONTROLLER WILL WORK TOGETHER AS A UNIT TO ENSURE THAT FUNDS IN AND OUT ARE REFLECTED APPROPRIATELY PER UNIT, NAME AND SECURITY DEPOSITED MONTHLY. BOARD WILL RECEIVE A QUARTERLY RECONCILIATION. ADJUSTED WITHIN JULY 2022 AUDIT (Tenant security deposits) 2020 - 001 Several security deposited funds in and out of security were not properly noted. Process Measure/Outcome: Not in Compliance with HUDrequirements. Specific Actions: MANAGEMENT CONCUR: PROJECT ADMINISTRATOR ALONG WITH THE CONTROLLER WILL WORK TOGETHER AS A UNIT TO ENSURE THAT FUNDS IN AND OUT ARE REFLECTED APPROPRIATELY PER UNIT, NAME AND SECURITY DEPOSITED MONTHLY. BOARD WILL RECEIVE A QUARTERLY RECONCILIATION. ADJUSTED WITHIN JULY 2022 AUDIT Finding# Root Cause: (Tenant security deposits) 2019 - 001 Several security deposited funds in and out of security were not properly noted. Process Measure/Outcome: Not in Compliance with HUDrequirements. Specific Actions: MANAGEMENT CONCUR: PROJECT ADMINISTRATOR ALONG WITH THE CONTROLLER WILL WORK TOGETHER AS A UNIT TO ENSURE THAT FUNDS IN AND OUT ARE REFLECTED APPROPRIATELY PER UNIT, NAME AND SECURITY DEPOSITED MONTHLY. BOARD WILL RECEIVE A QUARTERLY RECONCILIATION. ADJUSTED WITHIN JULY 2022 AUDIT SUBMITTED BY: DATE: 11/28/2022 Controller

View Audit 49987

Finding 50012 (2022-001)

Significant Deficiency 2022

Chestnut Hill College

PA

Student Financial Aid Subrecipient Monitoring Eligibility

FINDING 2022-001: 84.007 Federal Supplemental Education Opportunity Grant, 84.033 Federal Work Study Program, 84.038 Federal Perkins Loans, 84.063 Federal Pell Grant Program, 84.268 Federal Direct Loan Program, 84.379 Teacher Education Assistance for College and Higher Education Grants Recommendatio...

FINDING 2022-001: 84.007 Federal Supplemental Education Opportunity Grant, 84.033 Federal Work Study Program, 84.038 Federal Perkins Loans, 84.063 Federal Pell Grant Program, 84.268 Federal Direct Loan Program, 84.379 Teacher Education Assistance for College and Higher Education Grants Recommendation: The College should perform and document an annual risk assessment to determine the College's specific risks relevant to protecting consumer nonpublic personal information. At a minimum, the College should have at least one risk statement aligned or referenced to each of the three required areas noted in the GLBA law at 16 CFR 314.4 (b). Finally, the College should identify and document at least one safeguard (i.e., control) for each of the risks identified and document in the risk assessment. Each control should be aligned or referenced to the risk(s) to which the safeguard applies. Action To Be Taken: The College will complete a GLBA risk assessment that addresses (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures and document safeguards for identified risks. The College will complete the assessment in accordance with the December 9, 2021 Federal Trade Commission (FTC) issued final regulations to amend the Standards for Safeguarding Customer Information, including ensuring the College?s written information security program includes the nine elements included in the FTC?s regulations. Responsible Individual for Corrective Action: Scott Seidman, Director of IT Services Anticipated Completion Date: June 15, 2023

View Audit 48720

Finding 50011 (2022-002)

Significant Deficiency 2022

Landmark College, INC

VT

Reporting § 200.329

FINDING 2022-001: Timelv Financial Close As noted in Finding 2022-001, the cause of the delay in closing was primarily a lack of staff and the inability to recruit sufficient knowledgeable staff. Since that time all vacant positions in the Finance Department have been filled. Planned Corrective Acti...

FINDING 2022-001: Timelv Financial Close As noted in Finding 2022-001, the cause of the delay in closing was primarily a lack of staff and the inability to recruit sufficient knowledgeable staff. Since that time all vacant positions in the Finance Department have been filled. Planned Corrective Action: Landmark has analyzed its staffing level and determined that the current positions when fully staffed are sufficient to complete the financial closing in a timely manner. However, Landmark will continue to monitor its staffing and adjust as deemed necessary. FINDING 2022-002: Accurate Quarterly Reporting All HEERF quarterly reports were filed in a timely manner and in accordance with the guidance available at the time. As soon as Landmark became aware of the updated guidance, amendments were prepared. Planned Corrective Action: Landmark has amended and filed all HEERF reports as necessary to comply with current guidance.

View Audit 48718

Finding 50009 (2022-001)

Material Weakness 2022

County of Contra Costa

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan For the Year Ended June 30, 2022 Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Numbers: 09CH010862-04-02 and 09HE000903-01-00 Category of Findin...

Corrective Action Plan For the Year Ended June 30, 2022 Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Numbers: 09CH010862-04-02 and 09HE000903-01-00 Category of Finding: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Instance of Noncompliance The Employment and Human Services Department will comply with Appendix A (I)(a) of 2 CFR Part 170 to report each obligating action greater than or equal to $30,000 in Federal funds for a subaward to a non-Federal entity no later than the end of the month following the month in which the obligation was made. When applicable, the Employment and Human Services Department will require that its subrecipient provide their executive total compensation. The Employment and Human Services Department will report the information per 2 CFR 170 Appendix A, and the grant award instructions. The Employment and Human Services Department?s fiscal management will work with fiscal staff to develop a FFATA tracking tool for designated fiscal staff to use to meet the reporting requirement of Head Start. EHSD designated fiscal staff will be trained on the tracking tool and reporting requirement for completeness, accuracy and timeliness in accordance with 2 CFR 170 Appendix A, and the grant award instructions. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Emilia Gabriele, Chief Deputy Director Contra Costa County Employment and Human Services Department Erik Brown, Chief Financial Officer Contra Costa County Employment and Human Services Department

View Audit 48716

Finding 50008 (2022-005)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of average state per pupil expenditure statistics. Going forward the Academy will be handling this process solely in house. The Academy has created a detailed timeline for Federal and State reporting. This timeline will ensure that reports are completed in a timely manner and can be reviewed for accuracy and compliance.

View Audit 48315

Finding 50007 (2022-004)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

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

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of Every Student Succeeds Act Maintenance of Effort. The Academy will continue to have internal staff work along with the Director of Business Services and Finance to record and report expenses related to Title I, Part A quarterly. The Director of Business Services and Finance will report quarterly to the Ed Service department along with the Executive Director/Superintendent the current standing and projection of the MOE. Each quarter there will be a discussion on the additional actions that may need to be taken to make sure MOE will be met at end of each fiscal year.

View Audit 48315

Finding 50005 (2022-003)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

Subrecipient Monitoring

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back office staff and Academy staff. The Academy is in the process analyzing all three past years of financial records, in addition to the current fiscal year?s financial, and verify all expenditures related to the COVID-19: COVID-19: Elementary and Secondary School Emergency Relief II (ESSER II) Fund and COVID-19: Governor's Emergency Education Relief Fund Learning Loss Mitigation. Once reconciliation if complete, the Academy will be reporting the true financial impact during the 2023 Spring Federal Stimulus Funding Quarterly reporting period for January 1, 2023-March 31, 2023. This reporting period has a closing deadline of April 14, 2023. These records will be housed electronically and physically within the business services department and available for the required retention timeline.

View Audit 48315

Finding 50003 (2022-002)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

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

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back office staff and Academy staff. The Academy has created an internal Personal Action Request (PAR) form. This form identifies the employee, position and funding source or sources for each employee. On a quarterly basis all positions will be reviewed and compared to the most current PAR. Any adjustments, changes, reallocations, etc. will be made at each review period.

View Audit 48315

Finding 50001 (2022-002)

Material Weakness 2022

Lincoln Marti Charter Schools, Inc.

FL

Reporting § 200.502 § 200.510

Lincoln Marti Charter Schools has taken immediate corrective action to ensure that all federal expenditures are reflected correctly in the Schedule of Expenditures of Federal Awards. Policies and procedures on grants and contract funding were reevaluated and the staff responsible for preparation of ...

Lincoln Marti Charter Schools has taken immediate corrective action to ensure that all federal expenditures are reflected correctly in the Schedule of Expenditures of Federal Awards. Policies and procedures on grants and contract funding were reevaluated and the staff responsible for preparation of the schedule have received additional instruction on how to accurately prepare and finalize the schedule. Additionally, there will be segregation of duties between the preparer and reviewer of the Schedule of Expenditures of Federal Awards.

View Audit 43615

Finding 49999 (2022-001)

Significant Deficiency 2022

Maine College of Art and Design

ME

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.327

Finding: 2022-001 Department of Education Federal Program(s): Education Stabilization Fund- AL No. 84.425F and 84.425M Type: Significant deficiency in controls over compliance Compliance Requirement: Procurement Recommendation: We recommend the College implement a procurement policy with the require...

Finding: 2022-001 Department of Education Federal Program(s): Education Stabilization Fund- AL No. 84.425F and 84.425M Type: Significant deficiency in controls over compliance Compliance Requirement: Procurement Recommendation: We recommend the College implement a procurement policy with the requirements identified in 2 CFR Section 200.318 through 200.327. Explanation of any disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College is in the process of formalizing the procurement standards noted above within its purchasing policies. Planned completion date for corrective action plan: April 30, 2023 Name(s) of the contact person(s) responsible for corrective action: Holly Higgins, Director for Business Services

View Audit 43608

Finding 49997 (2022-001)

Significant Deficiency 2022

Excela Health and Subsidiaries

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care...

Finding 2022-001 Condition: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded certain value-based incentive payments in its reporting of total revenue/net charges from patient care for all quarters presented. The adjustments needed within the PRF report to correct the errors decreased year over year lost revenues from $44,218,904 to $43,347,174 on total distributions of PRF funding of $19,837,251. Corrective Action Plan: Corrective Action Planned: Management has updated its policies and procedures and anticipates updating this information with its Period 4 reporting. The Period 4 reporting portal opens January 1, 2023 and closes on March 31, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Allison Lutz, Vice President, Finance & Business Intelligence, 724-832-4016, alutz@excelahealth.org Anticipated Completion Date: Will be corrected by Reporting Period 4?s submission due date of March 31, 2023.

View Audit 43607

Finding 49996 (2022-002)

Material Weakness 2022

1260 Housing Development Corporation

PA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: IT IS THE GOAL OF THE ORGANIZATION TO MAINTAIN COMPLIANCE WITH REGULATORY REQUIREMENTS. AS OF REPORT ISSUANCE, THE ORGANIZATION ACHIEVED 51% INCOME CERTIFIED AT MID-CITY AND CONTINUING RECERTIFICATION EFFORTS AT APPLETREE. WHERE HARDSHIPS ...

VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: IT IS THE GOAL OF THE ORGANIZATION TO MAINTAIN COMPLIANCE WITH REGULATORY REQUIREMENTS. AS OF REPORT ISSUANCE, THE ORGANIZATION ACHIEVED 51% INCOME CERTIFIED AT MID-CITY AND CONTINUING RECERTIFICATION EFFORTS AT APPLETREE. WHERE HARDSHIPS ARE ENCOUNTERED THE ORGANIZATION REMAINS IN ONGOING COMMUNICATIONS WITH THE RESPECTIVE REGULATORY AGENCIES TO PROMOTE TRANSPARENCY AND MITIGATE RISK OF LOSS IN FUNDING OR DEFAULT.

View Audit 45835

Finding 49992 (2022-001)

Significant Deficiency 2022

The Native Project

WA

Special Tests & Provisions Material Weakness Significant Deficiency

Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractua...

Current year audit findings: 2022-001 Special Tests and Provisions Corrective action planned: The Organization is working directly with IHS to develop policies that will include all the necessary background investigation steps to ensure its pre-employment checks are in compliance with the contractual requirements. The Organization will formally update its policies after it has determined, with the help of IHS, that the policies are sufficient. We will work with IHS to get a final determination for contract compliance. After receiving a definite answer and technical assistance and guidance from IHS, NATIVE could begin the fingerprint background process for identified staff and volunteers. Anticipated completion date: December 2023 Contact person responsible for corrective action: Joe Dressler, HR Director; Toni Lodge, CEO

View Audit 43944

Finding 49990 (2022-001)

Significant Deficiency 2022

Center for Accessible Living, Inc.

KY

Significant Deficiency

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audi...

Finding No. 2022-001: Recommendation: The Center should have future audits completed timely and filed timely with the Federal Clearinghouse Action Taken: The Center has engaged an audit firm to conduct the audit of years ending September 30, 2022 and forward with the understanding that the audits in arrears will be conducted as quickly as possible and the future audits will be completed and filed timely.

View Audit 43250

Finding 49985 (2022-003)

Significant Deficiency 2022

United Family Practice Health Center

MN

Procurement, Suspension & Debarment § 200.214

U.S. Department of Health and Human Services 2022-003 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Health Center follow the suspension and debarment policy with all applicable transactions, and retain documentation supporting the procedures performed...

U.S. Department of Health and Human Services 2022-003 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Health Center follow the suspension and debarment policy with all applicable transactions, and retain documentation supporting the procedures performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement policy was revised in Oct 2022, with staff trained on requirements related to testing of vendors related to suspension and disbarment. Staff will retain documentation per the revised policy under UFM?s record retention policy. Name(s) of the contact person(s) responsible for corrective action: Lori Zook, CFO Planned completion date for corrective action plan: 12/20/2022

View Audit 50675

Finding 49984 (2022-002)

Significant Deficiency 2022

United Family Practice Health Center

MN

Procurement, Suspension & Debarment § 200.318 § 200.320

U.S. Department of Health and Human Services 2022-002 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Health Center update the procurement and conflict of interest policies to meet Uniform Guidance requirements, and ensure proper documentation is retain...

U.S. Department of Health and Human Services 2022-002 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Health Center update the procurement and conflict of interest policies to meet Uniform Guidance requirements, and ensure proper documentation is retained for transactions, particularly in cases where single source procurement is utilized over the micro purchase threshold. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement and Conflict of Interest Policies were recently revised in Oct 2022 and Dec 2022 ahead of HRSA operational site visit to meet Uniform Guidance requirements. Staff have been trained on requirements related to the procurement thresholds and documentation standards. Documentation and discussion of procurement standards will be captured per that policy, with board action and discussion. Name(s) of the contact person(s) responsible for corrective action: Lori Zook, CFO Planned completion date for corrective action plan: 12/20/2022

View Audit 50675

Finding 49983 (2022-003)

Significant Deficiency 2022

Town of Dayton, Virginia

VA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virgin...

CORRECTIVE ACTION PLAN Wednesday, January 4, 2023 Town of Dayton, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia, 2280I Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discusse d below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS- FINANCIAL STATEMENT AUDIT 2022-001: Segregation of Duties (Material Weakness) Condition: A fundamental concept of internal controls is the separation of duties. No one employee should have access to both physical assets and the related accounting records, or to all phases of a transaction. A proper segregation of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Criteria: Not applicable. Cause: A proper segregat ion of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Effect: The control environment is vulnerable. Recommendation: Steps should continue to be taken to eliminate perfonnance of conflicting duties where possible or to implement effective compensating controls. Corrective Action: While the Town of Dayton operates with a very small staff, management continues to implement policies, practices and procedures to eliminate conflicting duties when possible. Management understands the concern expressed with this finding and is working to correct these issues. 2022-002: Audit Adjustments (Material Weakness) Condition: Audit procedures resulted in material audit adjustments to the financial statements. Criteria: Not applicable. Cause: Year end accrual entries were not appropriately reflected in the trial balance. Effect: Financial information would be incorrect without adjustment. Recommendation: We recommend that the Town create monthly and annual checklists for accrual entries. Corrective Action: Staff will continue to be trained as to eliminate as many audit adjustments as possible for FY23. The Town underwent transitions in key personnel positions. Employees will continue to be trained and more prepared for the FY23 audit. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-003 : Coronavirus State and Local Fiscal Recovery Funds -AL# 21.027, Policies Condition: During the current audit, we noted that there were no written procurement policies specific to federal awards cost principle requirements under Uniform Grant Guidance. Criteria: Federal award recipients must have written policies, procedures, and standards of conduct as required by 2 CFR 200, subparts D and E. Cause: Required policies are not present. Effect: Lack of policies could create noncompliance with regulations as stated requirements may not be followed. Questioned Cost Amount: N/A Perspective Information: Impacts all federal award programs. Repeat Finding: N/A Recommendation: We recommend that procurement policies and financial policies are developed to meet federal standards. Corrective Action: A Federal Procurement Policy will be implemented prior to the end of FY23. If the Federal Audit Clearinghouse has questions regarding this plan, please call Susan Smith, Treasurer, at (540)879-2241. Sincerely yours, Susan Smith, Treasurer

View Audit 50148

Finding 49979 (2022-001)

Significant Deficiency 2022

Millersburg Area School District

PA

Subrecipient Monitoring Cash Management Reporting

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Millersburg Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency ...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Millersburg Area School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency in Internal Control and Compliance Finding: Finding 2022-001 ? Cash Management and Reporting Condition: The District incorrectly filed its June 2021 quarterly report which in turn resulted in PDE halting payments and placing grant #013-210254 in dormant status. The District did not file any further quarterly returns in a timely manner within the 10-day requirement or the final expenditure report in a timely manner within the 30-day requirement. The District did not file the final expenditure report for grant #013-220254 in a timely manner within the 30-day requirement. The District did not file the final expenditure report for grant #200-200254 in a timely manner within the 30-day requirement. The District did not file the quarterly reports for grant #223-210254 and #225-210254 in a timely manner within the 10-day requirement. Views of Responsible Officials: The District will review and establish procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. Planned Corrective Action: A new federal programs coordinator has been hired and the district has consulted with an experienced federal programs coordinator to train that individual. Procedures are now in place to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project. All existing compliance issues related to filing deadlines are being addressed and corrected. Person Responsible for Corrective Action Plan: Mr. Michael A. Lyter, Federal Programs Coordinator Anticipated Completion Date: June 30, 2023 Sincerely, Eric S. Petery, Business Manager

View Audit 50146

Finding 49978 (2022-002)

None 2022

County of Saginaw

MI

Procurement, Suspension & Debarment

2022-002 ? Failure to Check Vendor/Subrecipients for Potential Suspension and Debarment. Auditor Description of Condition and Effect: A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the federal g...

2022-002 ? Failure to Check Vendor/Subrecipients for Potential Suspension and Debarment. Auditor Description of Condition and Effect: A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the federal government by searching the vendor on Sam.gov. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. These requirements are also applicable for subrecipients, regardless of the amount passed through. The County did not complete the process of checking Sam.gov for each vendor with disbursements over $25,000. As a result of this condition, the County was exposed to an increased risk that disbursements of federal awards could be made to vendors or subrecipients suspended or debarred by the federal government. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as none of the vendors or subrecipients involved were actually suspended or debarred. Auditor Recommendation. We recommend that all employees administering federal grants and having primary responsibility for compliance with grant requirements be provided the necessary training and supervision to be able to identify and comply with such requirements. View of Responsible Officials. In the County?s attempt to address this finding through a centralized method of suspension/debarment verification, it was found that only vendor-specific requests can be made in the Federal system, as the Federal government does not allow vendor searches by tax identification number to be performed due to tax identification security concerns. As a result, the County will ensure that all vendors that receive over $25,000 in federal dollars will go through a verification process to determine that the vendor has not been suspended or debarred. Corrective Action: A process is being developed for departments to perform necessary verifications of potential vendors and subrecipients, which centralized storage of verification documentation. Responsible Person: Koren Thurston, Finance Director, in cooperation with departments receiving federal awards. Anticipated Completion Date: September 30, 2023

View Audit 49704

Corrective Action Plans

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