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Corrective Action Plans

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Finding 49590 (2022-001)
Significant Deficiency 2022
Taos Health Systems, Inc.
NM
Equipment & Real Property Management § 200.313
Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors recommended that the Organization create effective internal controls and procedures over the purchase of Federally Funded Equipment an...
Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors recommended that the Organization create effective internal controls and procedures over the purchase of Federally Funded Equipment and Real Property and a tracking methodology to properly identify equipment purchased with federal funds that allows for compliance with all applicable federal laws, regulations, and compliance requirements of various federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization did have two purchases in FY21 that were expensed versus being capitalized. The Organization failed to follow the capital purchasing policy. The Organization has educated responsible parties of the capital purchasing policy to avoid future occurrences. The Organization has updated processes in fiscal year 2023 to ensure the purchasing policy is followed. The executive director of the program will conduct an annual physical inventory of federal purchased equipment. Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.
View Audit 42385
Finding 49589 (2022-001)
Significant Deficiency 2022
Tahlequah Hospital Authority Dba Northeastern Health System
OK
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financ...
Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financial Assistance Listing # 93.489 Finding Summary: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: April 2023
View Audit 42346
Finding 49588 (2022-001)
Significant Deficiency 2022
Impact Services Corporation
PA
Reporting Significant Deficiency
Impact Services Corporation and Its? Consolidated Affiliates respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. As audited by: Zelenkofske Axelrod LLC 2370 York Road, Suite A-5 Jamison, PA 18929 Audit Period: July 1, 2021 through June 30, 2022 The Significan...
Impact Services Corporation and Its? Consolidated Affiliates respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. As audited by: Zelenkofske Axelrod LLC 2370 York Road, Suite A-5 Jamison, PA 18929 Audit Period: July 1, 2021 through June 30, 2022 The Significant Deficiency reported in the June 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The significant deficiency applies to both the consolidated financial statements reported in accordance with Government Auditing Standards, issued by the Comptroller General of the United States and the Uniform Guidance, Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendations: We recommend Impact ensure that financial records for all related entities are reconciled and closed on a monthly basis. Monthly financial statements, both individual entities and on a consolidated basis, should be provided to an analyzed by management and the Board of Directors. All financial information should be filed with funders, creditors, and the Federal Audit Clearinghouse in a timely manner. Corrective Action: Impact will take this recommendation and implement revised procedures to ensure timely month-end and year-end financial statements are provided to management, the Board of Directors, funders, creditors, and independent auditors. I, Michael Waterman, Chief Financial Officer, will be responsible for resolving this deficiency by October 1, 2023.
View Audit 42118
Louisville Voa Elderly Housing, Inc. (south Oaks Senior Housing)
LA
Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on March 4, 2022 in the amount of $2,438. Management wi...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on March 4, 2022 in the amount of $2,438. Management will ensure that the security deposits are properly funded in the future. Completion Date: March 4, 2022
View Audit 42469
Louisville Voa Elderly Housing, Inc. (south Oaks Senior Housing)
LA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded on in the amount of $10,480. Management will ens...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded on in the amount of $10,480. Management will ensure that the replacement reserve deposits are made on a timely basis in the future Completion Date: September 8, 2022
View Audit 42469
Finding 49578 (2022-004)
Material Weakness 2022
Catholic Charities of the Rio Grande Valley
TX
Reporting § 200.512
Proposed Corrective Action: To address matters proactively, Management has implemented several protocols to ensure proper supporting documentation along with a standard filing system has been implemented. Management has also hired consultants to provide oversight to make sure the manner in which f...
Proposed Corrective Action: To address matters proactively, Management has implemented several protocols to ensure proper supporting documentation along with a standard filing system has been implemented. Management has also hired consultants to provide oversight to make sure the manner in which financial accountability complies with awards. ?Additional staff members have been hired in order to assist current employee to review all case files on clients submitted by caseworkers prior to submission for approval of payments on client?s behalf are issued. ?Additional staff has been hired to assist in solely processing check issued payments to insure all are processed on a timely basis along with sufficiently reviewing proper coding is used for all payments issued. ?To better organize all documents a standard filing system has been implanted in order to ensure all documents can be easily located. ?Consultants have been hired to assist with the oversight of financials in order to make sure financial reports are provided on a timely basis. ?A tool currently in the accounting system used to manage financials will be used to create projects related to individual grants. This tool will be used to assist with tracking the individual grant activity.
View Audit 42383
Finding 49575 (2022-001)
Material Weakness 2022
Bellingham Housing Authority
WA
HUD Housing Programs
Finding No. 2022-001 CFDA: 14.871 - Housing Choice Voucher Program and CFDA 14.879 Mainstream Vouchers. Finding: A federal award finding was issued to the Housing Choice Voucher program regarding HQS inspections that occurred, were noted as failed, but reinspection's were not performed timely. Speci...
Finding No. 2022-001 CFDA: 14.871 - Housing Choice Voucher Program and CFDA 14.879 Mainstream Vouchers. Finding: A federal award finding was issued to the Housing Choice Voucher program regarding HQS inspections that occurred, were noted as failed, but reinspection's were not performed timely. Specifically, 13 of 25 units noted as failed, did not have reinspection's as required within 30 days. Action Taken: We concur with the finding. In response to the global pandemic, HUD waived the completion of HQS inspections from April 2020- December 2022. Following the lifting of the Federal State of Emergency, HUD discontinued the waiver and required public housing authorities (PHA) not only resume regular HQS inspections but also complete every inspection that was not completed during the waiver period. This created a wave of inspections that historic inspection staffing levels could not keep up with. Furthermore, completing inspections continued to be a challenge with households missing inspections or needing to reschedule due to COVID. The Bellingham Housing Authority recognized this challenge and created an inspections department with two inspectors and a full-time admin support person to complete the backlog of inspections timely and to provide greater inspection support in the future. The authority has also reviewed scheduling and tracking practices, including automatically scheduling a reinspection following a fail, to ensure timely follow-up.
View Audit 42371
Finding 49574 (2022-013)
Significant Deficiency 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
The Chosen Ones accounting department and Executive Director will develop processes and controls to monitor the receipt and spending of federal funds to ensure they are used within the grant requirements in a reasonable period in accordance with the contract. The Board of Directors and the Executiv...
The Chosen Ones accounting department and Executive Director will develop processes and controls to monitor the receipt and spending of federal funds to ensure they are used within the grant requirements in a reasonable period in accordance with the contract. The Board of Directors and the Executive Director will have monthly meetings to discuss the timeliness of spending these funds awarded in advance and this meeting will be documented in the form of minutes. Actual spending and receipt of funds will be documented in the form of a worksheet which the Executive Director and accounting personnel will develop for the Board Members to review and make inquiries where needed for items of concern.
View Audit 42319
Finding 49573 (2022-012)
Material Weakness 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
The Chosen Ones accounting department and Executive Director will monitor spending for administrative costs by closely reviewing actual expenditures to budgets. All purchases will be required to have a pay request or purchase order approved by the Executive Director and one Board Member who will co...
The Chosen Ones accounting department and Executive Director will monitor spending for administrative costs by closely reviewing actual expenditures to budgets. All purchases will be required to have a pay request or purchase order approved by the Executive Director and one Board Member who will compare actual results of spending to the allowed budget with grants and budgets developed internally.
View Audit 42319
Finding 49572 (2022-011)
Material Weakness 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
Questioned Costs
Management of the Chosen Ones will develop processes of controls to properly authorize new asset purchases, maintain those assets, track, and dispose of the assets by developing a unform policy for capitalization of assets over a specific threshold and logging them into an asset detail worksheet by ...
Management of the Chosen Ones will develop processes of controls to properly authorize new asset purchases, maintain those assets, track, and dispose of the assets by developing a unform policy for capitalization of assets over a specific threshold and logging them into an asset detail worksheet by notifying their auditor or accounting department of the new or disposed asset.
View Audit 42319 Questioned Costs: $1
Finding 49571 (2022-010)
Significant Deficiency 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
The Chosen Ones accounting department and Executive Director will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after th...
The Chosen Ones accounting department and Executive Director will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Organization?s year end.
View Audit 42319
Finding 49570 (2022-009)
Material Weakness 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
Questioned Costs
The Chosen Ones will develop processes to require payroll pay types related to training, hazard pay, and volunteer pay to be treated as employees of the Organization. The HR Manager will require these staff members or potential staff members to comply with HR Policies for documentation to be comple...
The Chosen Ones will develop processes to require payroll pay types related to training, hazard pay, and volunteer pay to be treated as employees of the Organization. The HR Manager will require these staff members or potential staff members to comply with HR Policies for documentation to be completed and obtained and will supply all timecards to keep track of their time for services. These timecards will be submitted for approval prior to payment by having the Executive Director and one Board Member review and approve the timecards. All volunteer pay will be monitored to ensure the pay meets all requirements with regulations for federal and state tax requirements. Each volunteer will be required to keep track of their time and turn it in for review and approval by the Executive Director and one board member prior to payment being authorized. The Executive Director will refrain from drawing cash out of the checking account and using the funds to purchase gift cards to pay volunteers for their services.
View Audit 42319 Questioned Costs: $1
Finding 49569 (2022-008)
Significant Deficiency 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
The Chosen Ones accounting department and Executive Director will develop a process to ensure that all funding requests submitted to the TDHCA system are applied for within the specific period?s due date. Actual spending or budgeted amounts will be documented using a worksheet or memorandum from th...
The Chosen Ones accounting department and Executive Director will develop a process to ensure that all funding requests submitted to the TDHCA system are applied for within the specific period?s due date. Actual spending or budgeted amounts will be documented using a worksheet or memorandum from the accounting department and reviewed and approved by the Executive Director and One Board member prior to submittal and proof of the submittal will be attached to this packet. Each packet will have copies of checks, invoices, and application packets for which the funds are being applied for.
View Audit 42319
Finding 49568 (2022-007)
Material Weakness 2022
The Chosen Ones Outreach Ministries of Galveston, INC
TX
The Chosen Ones accounting department, Executive Director, and Board Members will develop processes to ensure reconciliation procedures for actual expenditures are reviewed and that this review is documented by means of a worksheet, memo, or other form of measurement to ensure the funds which are ap...
The Chosen Ones accounting department, Executive Director, and Board Members will develop processes to ensure reconciliation procedures for actual expenditures are reviewed and that this review is documented by means of a worksheet, memo, or other form of measurement to ensure the funds which are applied for are matched to the appropriate revenue to be recognized and to the TDHCA system.
View Audit 42319
Finding 49561 (2022-004)
Material Weakness 2022
Dundee Community Schools
MI
Allowable Costs / Cost Principles
2022-004 ? Documentation and Internal Controls over Journal Entries Auditor Description of Condition and Effect. Evidence of an independent review was not documented for eight out of the eight journal entries selected for testing. The District is at increased risk of unallowable costs being charged...
2022-004 ? Documentation and Internal Controls over Journal Entries Auditor Description of Condition and Effect. Evidence of an independent review was not documented for eight out of the eight journal entries selected for testing. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Auditor Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. Responsible Person: Sharon Ramirez, Chief Financial Officer Corrective Action. Management concurs with the finding. Anticipated Completion Date: June 30, 2023
View Audit 42306
Finding 49560 (2022-002)
Material Weakness 2022
Housing Authority of the County of Lebanon
PA
HUD Housing Programs Special Tests & Provisions
Lebanon County Housing Authority respectfully submits the following corrective action plan for the year ended June 30,2022. Name and address of independent public accounting firm: Maher Duessel 1800 Linglestown Road Suite 306 Harrisburg, PA 17110 The findings from the June 30,2022 schedule of find...
Lebanon County Housing Authority respectfully submits the following corrective action plan for the year ended June 30,2022. Name and address of independent public accounting firm: Maher Duessel 1800 Linglestown Road Suite 306 Harrisburg, PA 17110 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. Material Weaknesses: Finding 2022-001: Improving Financial Reporting Recommendation: We recommend that the Authority evaluate their current internal controls over financial reporting and identify areas for improvement that are most important for consistent and accurate financial reporting throughout the year. Action Taken: The Authority has taken appropriate steps to ensure that all financial reporting is monitored and reviewed accurately for consistent reporting. Finding 2022-002: Quality Control Inspections Recommendation: The Authority should implement procedures to ensure that all quality controls inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. Action Taken: The Authority has contracted with a third party vendor and has staff members that area HQS certified that will perform quality control inspections. The Authority intends to perform all quality control inspections as required by HUD and the Uniform Guidance. If you have any questions regarding this plan, please contact me at 717-274-1401ext. 111.
View Audit 42258
Finding 49559 (2022-002)
Material Weakness 2022
South Limestone Hospital District D/b/a Limestone Medical Center
TX
Reporting Internal Control / Segregation of Duties
We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete ...
We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Larry Price, CEO, will be responsible to ensure this is accomplished. The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.
View Audit 42405
Finding 49544 (2022-001)
Material Weakness 2022
Catholic Charities of the Texas Panhandle, Inc.
TX
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Identifying Number: 2022-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2022 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring re...
Identifying Number: 2022-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2022 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring regular ongoing training for all federal programs. All files will be reviewed on a regular basis by a supervisor to ensure eligibility checklists have been used and completed and that all required documentation is contained in the files. The checklists themselves are being reviewed on a regular basis to ensure they reflect current federal guidelines. The biggest reason leading to this finding is that the checklists had not been signed off documenting review procedures were in place. We are now requiring staff to sign off on all checklists and are working to improve the checklists documentation to ensure that all internal controls are documented properly. We note that due to the large increase in the number of people being served, the organization has recently hired additional staff to maintain the content of the files to achieve compliance. Compliance managers will be assigned whose sole duty is to verify the required documentation exists in the files. The compliance managers will report to a supervisor who is independent of the program leadership. The name of the contact person responsible for the corrective action: Jeff Gulde, Executive Director The anticipated completion date: To be completed by March 31, 2023.
View Audit 42382
Mason County Eastern
MI
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-001: Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: As of September 14, 2022, the School District has received items ordered prior to th...
Finding 2022-001: Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: As of September 14, 2022, the School District has received items ordered prior to the fiscal year ended June 30, 2022 and will also develop and implement a spend-down plan to reduce the Food Service Fund net cash resources below the maximum allowable amount. Responsible Person and Anticipated Completion Date: The Superintendent will ensure the spend-down plan has been accomplished by June 30, 2023. If the Michigan Department of Education has questions regarding this plan, please call Paul Shoup at (231) 757-3733.
View Audit 42442
Finding 49537 (2022-002)
Significant Deficiency 2022
Family Gateway, Inc.
TX
Procurement, Suspension & Debarment
Major Federal Program: 14.231 ? Emergency Services Grant Program Compliance Requirements: Procurement, Suspension and Debarment Response: Suspension and debarment status is now being checked prior to using a new vendor and prior to grant utilization. Vendor lists utilized under federal grants will b...
Major Federal Program: 14.231 ? Emergency Services Grant Program Compliance Requirements: Procurement, Suspension and Debarment Response: Suspension and debarment status is now being checked prior to using a new vendor and prior to grant utilization. Vendor lists utilized under federal grants will be printed and lack of suspension or debarment will be verified annually and retained. For any new vendors being added that will be funded by federal grants, they will be checked for suspension and debarment prior to utilization and the documentation will be retained in the grant file. Date of Completion: June 30, 2023 Person Responsible to Ensure Completion: Cindy Alley, CFO
View Audit 46801
Finding 49536 (2022-001)
Significant Deficiency 2022
Family Gateway, Inc.
TX
Allowable Costs / Cost Principles
Major Federal Program: 14.231 ? Emergency Services Grant Program Compliance Requirements: Allowable Activities and Allowable Costs and Cost Principles Response: We have implemented new controls where a finance staff member prepares the request for reimbursement, including the payroll allocations cha...
Major Federal Program: 14.231 ? Emergency Services Grant Program Compliance Requirements: Allowable Activities and Allowable Costs and Cost Principles Response: We have implemented new controls where a finance staff member prepares the request for reimbursement, including the payroll allocations charged to the grant, and the CFO will then review/ approve the request for reimbursement including the payroll allocations. Date of Completion: June 30, 2023 Person Responsible to Ensure Completion: Cindy Alley, CFO
View Audit 46801
Finding 49535 (2022-001)
Material Weakness 2022
South Nassau Communities Hospital and Subsidiaries
NY
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Finding 2022-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 Program Name: COVID-19 ? Provider Relief Fund Grantor: Department of Health and Human S...
Finding 2022-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 Program Name: COVID-19 ? Provider Relief Fund Grantor: Department of Health and Human Services (HHS) Federal award identification number: Not Applicable Views of responsible officials and planned corrective actions: Management agrees with the finding. Management will develop internal controls to review and approve supporting documentation and calculations of lost revenues attributable to Coronavirus prior to future Portal submissions, where applicable. The error noted understated lost revenues in the Portal submissions by approximately $38 million and, as a result, will not result in a refund of funds to HRSA. In future reporting periods, management will add an additional layer of review focused on the detailed calculations prior to Portal submissions, where applicable. All stages of review will be formally documented via sign-offs by the appropriate members of management before the lost revenues are entered into future reporting Portal submissions. Management has contacted HRSA directly to inform them of the reporting errors and awaits next steps to address remediation as no Period 5 Portal submission is required. Management intends to revise their Period 3 and 4 lost revenue amounts to be in line with revised calculations. Contact person: John Pohlman Expected Completion Date: September 30, 2023
View Audit 46800
Finding 49534 (2022-009)
Significant Deficiency 2022
County of Kern
CA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Expla...
Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller?s Office is working with departments to improve SEFA reporting and has recommended individuals who work with grants to attend annual cost principles training. Name(s) of the contact person(s) responsible for corrective action: Aimee Espinoza, Auditor-Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2023
View Audit 43375
Finding 49533 (2022-008)
Material Weakness 2022
County of Kern
CA
Reporting
Material Weakness in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...
Material Weakness in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller?s Office is working with departments to improve SEFA reporting and has recommended individuals who work with grants to attend annual cost principles training. Name(s) of the contact person(s) responsible for corrective action: Aimee Espinoza, Auditor-Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2023
View Audit 43375
Finding 49532 (2022-001)
Material Weakness 2022
Indiana University Health, Inc. and Subsidiaries
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Eligibility
IU Health designed and implemented internal controls over the allowability of expenses and amounts submitted in the HRSA and ARP reports. These internal controls were precise enough to ensure that the submissions were compliant with HRSA reporting guidance. In fact, IU Health reached out directly to...
IU Health designed and implemented internal controls over the allowability of expenses and amounts submitted in the HRSA and ARP reports. These internal controls were precise enough to ensure that the submissions were compliant with HRSA reporting guidance. In fact, IU Health reached out directly to HRSA to confirm the appropriateness of its election. IU Health remained consistent in utilizing the annual budget as a basis for lost revenue past 2020. As inferred from the annual budget approval date threshold of March 27, 2020, our 2021 and 2022 budgets were prepared using prepandemic years as a baseline expectation. IU Health also conversed directly with HRSA wherein a representative confirmed our use of option 2 as appropriate for Period 3 and beyond, because, according to the representative, the intention of the written regulation did not literally mean budget approval for years past 2020 to have occurred prior to March 27, 2020. As our annual budgets were already naturally materially in line with our long-range plan that was approved in December of 2019, it seemed we were adhering to the spirit of the guidelines set forth. For future periods, IU Health will elect option 3 for lost revenue. Contact Person(s) Responsible for Corrective Action: David Burton Anticipated Completion Date: Effective for Period 5 deadline of September 30, 2023
View Audit 43374
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