Corrective Action Plans

Finding 22153 (2022-001)

Significant Deficiency 2022

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR...

Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition/Context: The change in student status for 6 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. A statistical sample was not used. Cause: The College failed to follow its procedures for reporting student status changes. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Questioned Costs: None. Recommendation: The College should review its policy on enrollment reporting to NSLDS. Views of Responsible Officials and Planned Corrective Actions: Graduated Student Reporting: After submitting the end of term enrollment file for semester, the Registrar's Office (Assistant Registrar) submits a Graduates-Only Enrollment File to National Student Clearinghouse (NSC) for that semester. Any degrees conferred after the graduates only file will be entered manually on the NSC website. This process will report a graduated status for any student who graduated at the end of that semester. NSC will pass the graduated status along to NSLDS on the next student status change confirmation report (SSCR). Withdrawal Students Reporting: Formal withdrawals during the semester are reported on the next subsequent of term enrollment file that is sent to NSC. Students who formally withdraw between semesters, are reported manually to the NSC website. The clearinghouse will pass the withdrawn status along to NSLDS on the next SSCR. While the above procedures were in place for the 2021-22 fiscal year, staff turnover in the Registrar?s Office made it difficult to maintain and submit the appropriate files and manual entries to NSC. Management does not foresee this to be an issue moving forward. New staff members have been hired and trained on the appropriate procedures to ensure these internal controls are in place and effective for the required enrollment reporting. If the Assistant Registrar position would become vacant in the future, the Registrar would be responsible for NSC submissions until the position could be filled. Name(s) of Contact Person(s) Responsible for Corrective Action: Sara Zucker (Registrar), Michael Saunders (Assistant Registrar) Anticipated Completion Date: January 2023

View Audit 21091

Finding 22152 (2022-001)

Material Weakness 2022

Community Foundation of Northwest Indiana, Inc.

IN

Reporting Period of Performance Matching / Level of Effort / Earmarking

Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...

Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Federal Award Numbers: N/A Federal Award Period of Performance: July 1, 2020 ? December 31, 2020 A material weakness was issued related to reporting for the Provider Relief Funds (PRF) that represented the major program subject to the Uniform Guidance (UG) audit. This included a compliance finding with no questioned costs. Community Foundation of Northwest Indiana, Inc. and Subsidiaries (CFNI) did not maintain written documentation of the detailed review and approval process of the underlying lost revenue calculations or the approval and sign-off process for the portal submission. CFNI Finance has developed a policy and checklist to maintain written documentation of the review and approval process required under current audit standards to improve internal controls going forward. Due to the timing of the prior year UG audit, the implementation of the new policy could not impact the current UG audit, resulting in the same finding. This has been corrected for future audits with the policy being effective October 2022. In the compliance finding, management failed to catch a change in formula to a large excel file returned from an external resource. This resulted in underreporting lost revenues for one entity. The finding affirms the need for an official policy identified in the reporting deficiency, which CFNI has fully corrected, and management will improve the review process and communication over changes to files sent and received from both internal and external resources. CFNI will correct the reporting error in the next reporting submission for period 4. Responsible Official: Pamela Pokropinski, Director Accounting & Financial Systems Status of finding: Fully corrected.

View Audit 20631

Finding 22115 (2022-001)

Material Weakness 2022

Daleville City Board of Education

AL

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303 § 200.326

The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the numbe...

The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective January 1, 2023, stating that the Chief School Financial Officer, Linda Harper, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 26965

Finding 22114 (2022-004)

None 2022

Village of Honor

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written ...

Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written policies pertaining to allowability of costs charged to federal programs, controlled activities over allowable costs and allowable activities, cash management, financial management, procurement, compensation/payroll, travel costs, and relocation cost of employees (?200.300 - 328)). This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Auditor Recommendation: We recommend that the Village ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: The Village agrees to the condition/finding of written policies required by the Uniform Grant Guidance. Management and Village agrees Responsible Person: Anticipated Completion Date: December 31, 2023

View Audit 26278

Finding 22113 (2022-003)

Material Weakness 2022

Village of Honor

MI

Procurement, Suspension & Debarment § 200.214

Finding: 2022-003 ? Material Weakness over Federal Awards ? Controls over Suspension and Debarment Auditor Description of Condition and Effect: The Village had no controls in place, as required by the Uniform Guidance, to ensure that all parties that the Village enters into covered transactions wit...

Finding: 2022-003 ? Material Weakness over Federal Awards ? Controls over Suspension and Debarment Auditor Description of Condition and Effect: The Village had no controls in place, as required by the Uniform Guidance, to ensure that all parties that the Village enters into covered transactions with are eligible for participation in federal assistance programs or activities. However, during our testing, we found that all covered transactions entered into by the Village were with eligible parties. As a result of this condition, the Village had increased risk of inadvertently entering into a covered transaction with an ineligible party. Auditor Recommendation: We recommend that the Village Council and management adopt, and follow, written policies and procedures (that conform with requirements of the Uniform Guidance) to ensure that future contracts are properly documented and awarded in a manner that documents that the Village verified all parties under covered transactions are eligible for participation in federal programs or activities. Corrective Action: The Village agrees to the condition/finding of controls over suspension and debarment. Management and Village Council will implement a policy and controls in place no later than 12/31/23 Responsible Person: William Ward Anticipated Completion Date: December 31, 2023

View Audit 26278

Finding 22112 (2022-002)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

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

The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ens...

The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ensure compliance with the program requirements.

View Audit 25483 Questioned Costs: $1

Finding 22111 (2022-001)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underrep...

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underreporting of lost revenues. If the Organization has future PRF reporting requirements, these quarters will be revised to reflect the corrected amounts.

View Audit 25483

Finding 22110 (2022-002)

Significant Deficiency 2022

Chillicothe Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.317 § 200.318 § 200.327

Lack of Purchase Order Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles We will make sure that we follow our SOP and that proper controls are in place to ensure the policies and procedures are being followed. We also have a new E.D. who checks and approves eve...

Lack of Purchase Order Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles We will make sure that we follow our SOP and that proper controls are in place to ensure the policies and procedures are being followed. We also have a new E.D. who checks and approves every purchase order. The proper controls are now in place.

View Audit 24931

Finding 22109 (2022-001)

Material Weakness 2022

Chillicothe Metropolitan Housing Authority

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Procurement Policy Failure: Compliance Requirement: Procurement We have a standard operating procedure stating that for micro purchases not exceeding $3,000, purchasers should use a micro purchase order. Purchaser should have contracts and purchase orders on file for EVERY PURCHSE. We have a new M...

Procurement Policy Failure: Compliance Requirement: Procurement We have a standard operating procedure stating that for micro purchases not exceeding $3,000, purchasers should use a micro purchase order. Purchaser should have contracts and purchase orders on file for EVERY PURCHSE. We have a new Modernization Coordinator on staff, who has already implemented all SOPs. We also have a new E.D. who checks and approves every purchase order. The proper controls are now in place.

View Audit 24931

Finding 22108 (2022-005)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Offici...

Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023

View Audit 23437

Finding 22107 (2022-004)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

Organization?s Response: We concur Views of Responsible Officials and Corrective Action: As stated above, we actually received compliments from the auditors at the beginning of the audit for our audit preparation and are surprised with the finding. We felt our audit preparation was actually better t...

Organization?s Response: We concur Views of Responsible Officials and Corrective Action: As stated above, we actually received compliments from the auditors at the beginning of the audit for our audit preparation and are surprised with the finding. We felt our audit preparation was actually better this year than last. We do acknowledge that it can take time to obtain information needed from others outside of our office for which we have no control. And that it can be difficult with our limited staff to dedicate time exclusively to the audit while maintaining our normal operational responsibilities. We will strive to ensure that all audit disclosure information is available prior to the audit start date in the future. Name of Responsible Official: Leah Ladd Projected Implementation Date: August 2023

View Audit 23437

Finding 22106 (2022-003)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

§ 200.403

Finding 2022-003: Payroll Records Documentation Organization?s Response: We concur Views of Responsible Officials and Corrective Action: Additional payroll documentation procedures will be initiated as future Federal funding is received. Name of Responsible Official: Leah Ladd Projected Implementati...

Finding 2022-003: Payroll Records Documentation Organization?s Response: We concur Views of Responsible Officials and Corrective Action: Additional payroll documentation procedures will be initiated as future Federal funding is received. Name of Responsible Official: Leah Ladd Projected Implementation Date: August 2023

View Audit 23437

Finding 22105 (2022-002)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

Allowable Costs / Cost Principles Reporting

Finding 2022-002: Delay in Financial Reporting Organization?s Response: We concur and disagree Views of Responsible Officials and Corrective Action: We were not aware that delays were such that they would create a finding. We actually received kudos from the auditors at the beginning of the audit fo...

Finding 2022-002: Delay in Financial Reporting Organization?s Response: We concur and disagree Views of Responsible Officials and Corrective Action: We were not aware that delays were such that they would create a finding. We actually received kudos from the auditors at the beginning of the audit for our recordkeeping. We disagree that delays have created issues with management?s decision-making. The Board receives monthly financial reports in a timely manner. We are actively considering the hiring of a CFO. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023

View Audit 23437

Finding 22104 (2022-001)

Material Weakness 2022

Theatre for Children, Inc.

CA

HUD Housing Programs Matching / Level of Effort / Earmarking

Finding 2022-001: Financial Conditions Organization?s Response: We concur Views of Responsible Officials and Corrective Action: While we agree that COVID-19 created financial hardships, we do not feel that there is any risk of the organization not surviving. All six auditor recommendations were actu...

Finding 2022-001: Financial Conditions Organization?s Response: We concur Views of Responsible Officials and Corrective Action: While we agree that COVID-19 created financial hardships, we do not feel that there is any risk of the organization not surviving. All six auditor recommendations were actually accomplished prior to receiving this audit report?most significantly the creation of a strategic plan providing for a strong future of the organization. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: Already implemented

View Audit 23437

Finding 22100 (2022-001)

Material Weakness 2022

Lurleen B. Wallace Community College

AL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned...

The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Suspension and Debarment Higher Education Emergency Relief Fund (HEERF) ? CFDA # 84.425E, 84.425F, & 84.425M U.S. Department of Education Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment prior to payment being made. We recommend management implement procedures to monitor and document the compliance of vendors for suspension and debarment. The Chief Financial Officer, Lisa Carnley, should review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 relating to covered transactions and ensuring no such transactions are made with parties that are suspended or debarred and agrees with the recommendation. Management has implemented additional procedures, effective November 14, 2022, stating that the Chief Financial Officer will review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made.

View Audit 20716

Finding 22096 (2022-001)

Significant Deficiency 2022

Hattiesburg Public School District

MS

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding 2022-001. 84.425D COVID-19 - Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education - Grants to States and 84.173 Special Education - Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principals (Contract Provisions for Non-Feder...

Finding 2022-001. 84.425D COVID-19 - Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education - Grants to States and 84.173 Special Education - Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principals (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). A. Corrective Action Plan - The district will strengthen internal controls over contracts to ensure all contracts under federal awards contain the required contract provisions. A contract review checklist will be utilized during the contract review process. Person Responsible: Dr. Robert Williams, Superintendent of Education. Anticipated Completion Date: February 1, 2023.

View Audit 18497

Finding 22095 (2022-001)

Significant Deficiency 2022

School of Urban Missions Dba Sum Bible College and Theological Seminar

CA

Cash Management Matching / Level of Effort / Earmarking

1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. ...

1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. The Accounting team is doing monthly three-way reconciliations between the bank account, SIS, and reports from the financial aid processor to ensure all systems reflect the same amounts for draw downs. Financial Management will review and sign off on the monthly reconciliations. Planned Completion Date: On-going. 3)The School will repay the overdrawn loans to the USDE. Planned Completion Date: In process.

View Audit 22405

Finding 22094 (2022-001)

Significant Deficiency 2022

City of Pittsburg

CA

HUD Housing Programs

SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2022 CORRECTIVE ACTION PLAN FOR THE CITY OF PITTSBURG FINANCIAL STATEMENT FINDINGS-CURRENT YEAR: There were no financial statement findings in the current year. FEDERAL AWARD FINDINGS-CURRENT YEAR: Finding SA2022-001: Housing Quality Inspection...

SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2022 CORRECTIVE ACTION PLAN FOR THE CITY OF PITTSBURG FINANCIAL STATEMENT FINDINGS-CURRENT YEAR: There were no financial statement findings in the current year. FEDERAL AWARD FINDINGS-CURRENT YEAR: Finding SA2022-001: Housing Quality Inspections and Re-Inspections for Units with Deficiencies Assistance Listing Number: 14.871 Assistance Listing Title: Section 8 Housing Choice Vouchers Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: CA060VO (2022) Fiscal Year of Initial Finding: 2022: Name(s) of the contact person: ? Bruce Smargiasso, Tanya Ray Corrective Action Plan: ? The Housing Authority of the City of Pittsburg encountered many challenges post COVID operations. After 15 months of suspended inspections, the Housing Authority utilized a third-party vendor to conduct HQS inspections as well as send all inspection notices in a very short, compacted time period. In addition, two staff members were absent for several months near the end of this period making follow-up reporting difficult. ? As a result, HA Management & Staff have reinstituted a tracking log for 24-hour deficiencies and informed all Inspectors to notify the Housing Authority (HA) immediately. The HA has provided inspectors batteries for smoke detectors so 24-hour deficiencies can be more accurately tracked. ? In addition, the Housing Authority plans to implement a Request for Proposals (if needed under the HA Purchasing Policy) to execute a contract with a third-party vendor that will complete all aspects of HUD?s required inspection process. Anticipated Completion Date: ? The Housing Authority Manager has requested a quote for Inspection Services and will pursue an RFP if required. This process is anticipated to be executed within 90-120 days.

View Audit 22404

Finding 22093 (2022-004)

Significant Deficiency 2022

Village of Rantoul

IL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2...

The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2022.

View Audit 19360

Finding 22091 (2022-004)

Significant Deficiency 2022

O'Neill Airport Authority

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan For the Year Ended July 31, 2022 Finding: 2022-001 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority has responded to the condition to the extent possible at this time. The cost would outweigh any benefits received. Proposed Completion Date: Imm...

Corrective Action Plan For the Year Ended July 31, 2022 Finding: 2022-001 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority has responded to the condition to the extent possible at this time. The cost would outweigh any benefits received. Proposed Completion Date: Immediately Finding: 2022-002 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. Management reviews the financial statements and approves all adjustments. Proposed Completion Date: Immediately Finding: 2022-003 Name of Contact Person: Bart Becker, Chairman Corrective Action: Informal control procedures are adequate due to our small size and supervisory activities by the Board. We will adopt any proposed revisions of this process as may be suggested by the auditor. Proposed Completion Date: Immediately Finding: 2022-004 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The Authority reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 21404

Finding 22090 (2022-001)

Material Weakness 2022

The Housing Authority of the City of West Point

MS

HUD Housing Programs

Corrective Action Plan (CAP) The management of the Housing Authority of the City of West Point (WPHA) has worked to establish and maintain effective internal controls over reporting while maintaining the WPHA during the COVID Pandemic. Executive Director Mauresha Harris is responsible for the imple...

Corrective Action Plan (CAP) The management of the Housing Authority of the City of West Point (WPHA) has worked to establish and maintain effective internal controls over reporting while maintaining the WPHA during the COVID Pandemic. Executive Director Mauresha Harris is responsible for the implementation of the corrective action plan. CAP developed to resolve audit finding: 2022-002 ? Federal Audit Deadlines not met. 1. The Executive Director shall keep a list of federal audit deadlines that are applicable to the WPHA in her office to reference to throughout the fiscal year. 2. Copies of these federal audit deadlines will be provided to each member of the WPHA?s board of commissioners. 3. The WPHA?s fiscal year end document will be provided to the WPHA?s fee accountant and auditor within a 40-day period subsequent to the WPHA?s fiscal year end.

View Audit 20296

Finding 22089 (2022-001)

Material Weakness 2022

McLaren Health Care Corporation and Subsidiaries

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-001 Condition: The Corporation?s controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Corporate Controller will request all Portal Submission Documents from the subsidi...

Finding Number: 2022-001 Condition: The Corporation?s controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Corporate Controller will request all Portal Submission Documents from the subsidiaries after their completion. The Corporate Controller and VP of Reimbursement will reconcile the portal submission documents completed by the subsidiaries to the documentation provided by our FEMA claims partner to ensure accuracy. If any discrepancies are noted, we will notify the subsidiary CFOs of the irregularities and request they edit the submission with the correct information. Once completed by the subsidiary CFOs, the updated submission documents will be re-reviewed to ensure accuracy. This process will continue until the portal submission documents are accurate. Contact person responsible for corrective action: Brian Balutanski, Vice President and Corporate Controller. Anticipated Completion Date: 06/01/2023

View Audit 20166

Finding 22088 (2022-003)

Material Weakness 2022

Low Rent Housing Agency of Grinnell, Iowa

IA

Questioned Costs HUD Housing Programs Material Weakness

Section III: Finding 2022 ? 003 Deposit Collateralization Agree with finding. The Authority will contact its financial institution and other area financial institutions to meet the proper depository requirements and have depository agreement signed by financial institution.

View Audit 20049 Questioned Costs: $1

Finding 22087 (2022-002)

Material Weakness 2022

Low Rent Housing Agency of Grinnell, Iowa

IA

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer...

Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 20049 Questioned Costs: $1

Finding 22084 (2022-002)

Significant Deficiency 2022

Community Health Centers of Western Kentucky, Inc.

KY

Special Tests & Provisions Eligibility Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective actions: The accounting department, under the direction of the chief financial officer, will conduct monthly audits of random patients? accounts for whom the sliding fee schedule has been applied, as well as training for receptionists to minimiz...

Views of responsible officials and planned corrective actions: The accounting department, under the direction of the chief financial officer, will conduct monthly audits of random patients? accounts for whom the sliding fee schedule has been applied, as well as training for receptionists to minimize errors. Receptionists have been mandated, along with assistance from internal billing staff, to review all patients? accounts (including income verification) at least annually.

View Audit 19870

Corrective Action Plans

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