Corrective Action Plans

Finding 20743 (2022-001)

Significant Deficiency 2022

ID

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.327

Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully sub...

Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully submits the following corrective action plan for the year ended September 30th,2022. Name and address of independent public accounting firm: Hayden Ross. PLLC 315 S Almon St. Moscow.ID 83843 Audit Period: Year ended September 30. 2022. The findings from the September 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF TREASURY 2022-001 2 CFR 200.318 General Procurement Standards Recommendation: The County should expedite the provisions subject to vetting and begin following the Federal Procurement Policy and Procedures document which was adopted August 9,2022. Planned Corrective Action: The internal control oversight committee, comprised of all nine elected officials, along with the Comptroller has narrowly construed federal award purchases to fully comply with 2 CFR 200.318. This corrective action has already been addressed and is being remediated beginning May l, 2023. If the Department of Treasury has questions regarding this plan, please call Nancy Twineham or Michael Rosedale at208.265.1437. (Comptroller and Elected Clerk) Respectfully, Michael W. Rosedale Bonner County Clerk

View Audit 20332

Finding 20741 (2022-001)

None 2022

Cherokee County, Georgia

GA

Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission ...

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission to the federal funding source in order to confirm accuracy, eligibility and period of performance. The cumulative amount expended for the 21.027 ? Coronavirus State and Local Fiscal Recovery Funds program was corrected on the December 31, 2022 report submission.

View Audit 21283

Finding 20740 (2022-002)

None 2022

Cherokee County, Georgia

GA

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation. The Procurement Department will implement a check-list for future purchases and one of the items to be checked off is the need for a Single/Sole Source justification. Also, the Single/Sole Sou...

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation. The Procurement Department will implement a check-list for future purchases and one of the items to be checked off is the need for a Single/Sole Source justification. Also, the Single/Sole Source Policy will be reviewed to ensure that the requirement for bidding is waived for approved justifications. These will be accomplished by August 1, 2023.

View Audit 21283

Finding 20739 (2022-006)

Significant Deficiency 2022

Town of Elkton, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day ...

U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day of the month after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Subsequent reports were filed by the due date and this is expected to continue. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: Completed for all subsequent reports. If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20738 (2022-005)

Material Weakness 2022

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment § 200.303

U.S. Department of Treasury 2022-005 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: We recommend that the Town enhance its procedures and internal controls to ensure that it verifies vendors are not suspended or debarred from business pri...

U.S. Department of Treasury 2022-005 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: We recommend that the Town enhance its procedures and internal controls to ensure that it verifies vendors are not suspended or debarred from business prior to all goods and services charged to the program. The Town should retain documentation of procurement suspension/debarment status verifications for its vendors audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requirements including documentation of good standing. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20737 (2022-004)

Material Weakness 2022

Town of Elkton, Maryland

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program....

U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requriements. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.

View Audit 21205

Finding 20735 (2022-001)

Significant Deficiency 2022

Texarkana Arkansas School District

AR

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313

EDSD24722-001 Contact Person: Andrew Hill, Business Manager Completion Date: January 1, 2023 and on going Corrective Action: The District will more closely monitor the activities of personnel operating fund-raising and donation-based ventures to diminish or completely eliminate the opportunity ...

EDSD24722-001 Contact Person: Andrew Hill, Business Manager Completion Date: January 1, 2023 and on going Corrective Action: The District will more closely monitor the activities of personnel operating fund-raising and donation-based ventures to diminish or completely eliminate the opportunity of fraud. The District will further emphasize training with individuals involved in receipting and depositing monies along with a review of proper procedures for intake of funds. Activity Account and Fundraising training will continue to be made mandatory for those individuals that are involved in receipting and depositing monies and greater emphasis will be placed on the importance of attendance at these mandatory meetings.

View Audit 20960

Finding 20734 (2022-001)

None 2022

River Bend C.u.s.d. #2

IL

Special Tests & Provisions

The district will be working with the auditors to understand the implications of GASB 87 and ensure all expenditures are reflected correctly in financial statements moving forward. See full Corrective Action Plan on the district letterhead.

View Audit 20871

Finding 20733 (2022-002)

None 2022

River Bend C.u.s.d. #2

IL

The district will implement procedures to ensure all expenditure reports are filed within the 20 day period after quarter end. See full Corrective Action Plan on the district letterhead.

View Audit 20871

Finding 20704 (2022-004)

Material Weakness 2022

Wyalusing Area School District

PA

Reporting

Reconciliation of Cash Year ended June 30, 2022 Auditors? Recommendation: We recommend that the District prepare general fund bank reconciliations soon after the end of each month. As part of the reconciliation process the District?s general ledger cash balances should be compared against the bank r...

Reconciliation of Cash Year ended June 30, 2022 Auditors? Recommendation: We recommend that the District prepare general fund bank reconciliations soon after the end of each month. As part of the reconciliation process the District?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. School District?s response: The Business Manager, Stephanie Heller, has established a reconciliation schedule and began changing the process of the reconciliation of cash beginning in July 2022. This has been a work in process with continued staff turnover and very limited business office staff. This new timeline requires reconciliations to be completed by the end of the following month, and we have additional staff members reviewing them within the limitations of the Financial Software and its double entry process.

View Audit 27592

Finding 20703 (2022-003)

Material Weakness 2022

Wyalusing Area School District

PA

Internal Control / Segregation of Duties

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2022 Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both pro...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2022 Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Stephanie Heller, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 27592

Finding 20689 (2022-101)

Significant Deficiency 2022

Pinal County, Arizona

AZ

Reporting Subrecipient Monitoring § 200.327

Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports teste...

Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Recommendation: The auditors recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports. Contact Name: Joel Millman, WIOA Program Manager Corrective Action Planned: Although there are no excuses for untimely filing of financial reports, the issue found regarding the 2022 finding has been addressed. During the audit period, the Accountant position was in a state of transition with the previous Accountant leaving the position in June 2022. Since this staff departure, a new Accountant has been hired and subsequently underwent significant training provided by the Pinal County Budget and Finance Department as well as the Arizona Department of Economic Security?s Division of Employment and Rehabilitation?s (DES/DERS) Financial and Business Operations Administration. In order to ensure timely submittal of financial reports, new procedures have been implemented, these include cross training of the Pinal County Economic and Workforce Development Departments Administrative Specialist in monitoring financial report submittal dates. Additionally, the Accountant and Pinal County Economic and Workforce Development Department?s Workforce Development Manager meet upon receipt of contractor invoices to review and approve payment to ensure timely submittal of associated reports to DES/DERS. Of note, a fiscal review of the Workforce Innovation and Opportunity Act (WIOA), Title 1B program was conducted November 8th-10th, 2022 by the DES/DERS Business and Operations Administration. The periods selected for their testing were the periods of January 1, 2022, through April 30, 2022. The purpose of this review was to determine compliance with WIOA Title IB regulations and procedures, Department of Labor (DOL) guidelines and State policies. The review covered the areas of internal controls, general operation procedures, cash receipts and disbursements, accrued expenditures, program income, cash management, and miscellaneous items as outlined in the Fiscal Monitoring Guide. Documents reviewed within these general categories included disbursements journals, payroll journals, paid expense invoices, receipts journals, and payroll time sheets. No findings were submitted. Anticipated Completion Date: June 30, 2023

View Audit 28393

Finding 20687 (2022-105)

Material Weakness 2022

Pinal County, Arizona

AZ

HUD Housing Programs Reporting

Finding 2022-105 ? Spending not in Compliance with Activities Allowed by the Compliance Requirements (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-003. Condition and Context ? As of June 30, 2022, the restr...

Finding 2022-105 ? Spending not in Compliance with Activities Allowed by the Compliance Requirements (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-003. Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Contact Name: Rolanda Cephas, Housing Director Corrective Action Planned: The Housing Authority has recruited a Finance Manager who has demonstrated that she has strong financial skills and has sufficient knowledge and understanding of the factors that determine the Housing Authority's restricted net positions. Anticipated Completion Date: June 30, 2023

View Audit 28393

Finding 20686 (2022-104)

Material Weakness 2022

Pinal County, Arizona

AZ

HUD Housing Programs

Finding 2022-104 - Inaccurate Amount on the Voucher Management System Submissions (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-002. Condition and Context: The U.S. Department of Housing and Urban Development...

Finding 2022-104 - Inaccurate Amount on the Voucher Management System Submissions (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-002. Condition and Context: The U.S. Department of Housing and Urban Development uses the Voucher Management System (VMS) to collect Public Housing Agency?s (PHA) data that enables HUD to fund, obligate, and disburse funding. For the fiscal year, the Housing Authority did not submit the correct restricted net position amounts. Recommendation: The other auditors recommended management hire and retain competent individuals to handle the monthly VMS submission. Contact Name: Rolanda Cephas, Housing Director Corrective Action Planned: The Housing Authority has recruited a Finance Manager who has demonstrated that she has strong financial skills and has sufficient knowledge and understanding of the factors that determine the Housing Authority's restricted net positions to accurately report in the Voucher Management System. Anticipated Completion Date: June 30, 2023

View Audit 28393

Finding 20684 (2022-103)

Significant Deficiency 2022

Pinal County, Arizona

AZ

Eligibility

Finding 2022-103 - Improve Eligibility Screening and Documentation (Significant Deficiency) FAL Number: 10.557 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children Condition and Context: For two of 40 selected participants, the rights and obligation...

Finding 2022-103 - Improve Eligibility Screening and Documentation (Significant Deficiency) FAL Number: 10.557 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children Condition and Context: For two of 40 selected participants, the rights and obligations form was unsigned. Recommendation: The auditors recommended that Pinal County devote the necessary resources to the department to ensure all eligibility screenings are being performed and the rights and obligations form is signed prior to participants receiving benefits. Contact Name: Merissa Mendoza, Interim Director and Public Health Manager Corrective Action Planned: Each WIC staff member receives a minimum of 10 chart audits annually, resulting in roughly 160 chart audits completed by WIC management yearly. Additionally, each WIC staff member is observed with a minimum 6 certification appointments annually via their WIC Supervisor and/or Nutrition Specialist Senior. Staff will continue to follow AZ WIC Policy and Procedure when assessing clients for income eligibility. Any identified deficiencies in staff education or training will be identified and corrected by supervisory staff. Anticipated Completion Date: December 31, 2023

View Audit 28393

Finding 20683 (2022-102)

Significant Deficiency 2022

Pinal County, Arizona

AZ

Reporting

Finding 2022-102 - Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Numbers: 10.557; 14.871*; 17.258, 17.259, 17.278; 21.023; 21.027; 93.217 Program Titles: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Housing Voucher Cluster* W...

Finding 2022-102 - Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Numbers: 10.557; 14.871*; 17.258, 17.259, 17.278; 21.023; 21.027; 93.217 Program Titles: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Housing Voucher Cluster* Workforce Investment Opportunities Act (WIOA) Cluster Emergency Rental Assistance Program (ERAP) Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Family Planning Services Condition and Context: Pinal County?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Recommendation: The auditors recommended that Pinal County devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of Pinal County?s submittal to the Federal Audit Clearinghouse. Contact Name: Randee Stinson, Accounting & Reporting Manager Corrective Action Planned: Historically, the Office of Budget and Finance was trying to complete all reconciliations and corrections centrally. County departments were not expected to, and did not have the training and resources needed to complete their accounting work correctly or reconciliation timely. In the last two years, the focus has been on educating, training, and providing tools for departments to accurately record and reconcile the general ledger for grants. This has had the effect of more accurate reporting, even though it has taken longer to complete financial statements. Some of the tools and resources that have been implemented include: 1. Utilizing outside accounting services to enhance the accounting and reporting team. 2. Adding additional accountants to the grants team. 3. Creating a grants policy that requires monthly reconciliation for all grants. 4. Creating a position of grants manager to monitor and standardize grant compliance. 5. Monthly meetings with departments specifically discussing grant compliance and reconciliation. 6. Departmental education and training. 7. Creation of a year-end closing check list. 8. Creation of a timeline to identify when closing tasks need to be completed in order to report timely. 9. Job duties and classifications for central accounting positions were reviewed and updated to ensure the proper level of expertise is assigned to the work. 10. Constant communication with management to ensure improvement and support is optimal. The Office of Budget and Finance has implemented the above and will need to continue to collaborate with county departments until we can achieve timely reconciliations and year end closeout. Anticipated Completion Date: June 30, 2024

View Audit 28393

Finding 20682 (2022-004)

Significant Deficiency 2022

Children's Home Society of South Dakota

SD

Cash Management Significant Deficiency § 200.303

Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summar...

Finding 2022-004 Cash Management ? Significant Deficiency in Internal Control over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: One instance was noted in which an independent review of a grant draw request was not completed prior to the draw request being submitted for reimbursement. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: Independent review of grant draws will be completed prior to submission for reimbursement and formally documented to support that the review occurred prior to submission. Anticipated Completion Date: June 30, 2023

View Audit 27591

Finding 20681 (2022-003)

Significant Deficiency 2022

Children's Home Society of South Dakota

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-000...

Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: Audit testing over expenditures noted the following items: -Three instances were noted where hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs, allowable activities, and matching. -One instance was noted where the hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs and allowable activities. -One instance was noted where a non-payroll expenditure where costs charged to the grant that were paid within the service period but related to services outside of the service period resulting in deficiencies in allowable costs, allowable activities and matching. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: This has been an ongoing issue and we are revising how our draws are prepared and reviewed. We plan to have one person familiar with the process prepare all the draws then a detailed review by the Controller before the draw will be submitted. Anticipated Completion Date: June 30, 2023

View Audit 27591

Finding 20680 (2022-001)

Significant Deficiency 2022

Timber Hills Housing of Tishomingo County, Inc.

MS

HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Timber Hills Housing of Tishomingo County (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Pa...

CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development Timber Hills Housing of Tishomingo County (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended September 30, 2022 Finding 2022-001: Replacement Reserve Deposits Recommendation: The Project should make the additional payment to meet the requirement and should implement a process to ensure implements a monthly process to ensure that all required payments have been made to the replacement reserve account in the correct to ensure compliance with their Regulatory Agreement. Actions Taken: Management concurs with the finding. Management will make an additional deposit to meet requirement and implement controls to ensure that all required deposits are made. If the U.S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362. Sincerely, Timber Hills Housing of Tishomingo County

View Audit 27375

Finding 20679 (2022-001)

Significant Deficiency 2022

Aurora Comprehensive Community Mental Health Center, Inc.

CO

Allowable Costs / Cost Principles Cash Management Reporting

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have...

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have adequate internal controls in place to identify revenues reported did not agree to the underlying accounting records. The lost revenue reported in the Period 3 submission did not agree to accounting records. CLIENT PLANNED ACTION: The staff accountant will prepare the reporting information; the Controller will assist the staff accountant in reviewing the reporting guidelines as well as assist with populating the reports relative to accuracy and completion. The CFO will review the reports and data sources to ensure that the data aligns accurately to the reporting guidelines. CLIENT RESPONSIBLE PARTY: Loretta Buckman, CFO COMPLETION DATE: February 17, 2023

View Audit 26596

Finding 20678 (2022-001)

Significant Deficiency 2022

Cabell Huntington Hospital, Inc. and Subsidiaries

WV

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar y...

Finding 2022-001 Condition: The System did not complete the PRF Period 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System inadvertently entered fiscal year Q1 and Q2 for Total Revenue/Net Charges from Patient Care (2022 Actuals) instead of calendar year Q1 and Q2. There was no impact on the lost revenues calculation as neither quarter had lost revenues. Corrective Action Plan: Corrective Action Planned: Cabell Huntington Hospital, Inc. and Subsidiaries agrees with the finding and has worked extensively over the past several years to monitor the changing guidelines surrounding the various programs designed to respond to the COVID-19 pandemic. Management will continue to further this effort by reading all available guidance to ensure that the most recent guidelines are followed. Additionally, management has begun the process of reviewing policies and procedures to improve internal controls over the submission of PRF reports, including implementing controls sufficient to identify and correct errors prior to the completion of PRF reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: D. Monte Ward, Senior VP/CFO 1340 Hal Greer Blvd Huntington, WV 25701 Phone 304.526.2055 Monte.ward@mhnetwork.org Anticipated Completion Date: June 30, 2023

View Audit 26265

Finding 20677 (2022-007)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Reporting

FINDING 2022-007 Federal Financial Reporting Condition: The Federal Financial Reports SF 425 filed for the period ending September 30, 2021, and March 31, 2022, were not completely accurately. Corrective Action Plan: The county will implement internal control procedures to ensure accurate reporti...

FINDING 2022-007 Federal Financial Reporting Condition: The Federal Financial Reports SF 425 filed for the period ending September 30, 2021, and March 31, 2022, were not completely accurately. Corrective Action Plan: The county will implement internal control procedures to ensure accurate reporting on the Federal Financial Report by using the accounting system to determine expenditures to report.

View Audit 23694

Finding 20676 (2022-004)

Significant Deficiency 2022

Lebanon Community Unit School District 9

IL

LEBANON COMMUNITY UNIT SCHOOL DISTRICT NO. 9 LEBANON, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS YEAR ENDING JUNE 30, 2022 Corrective Action Plan Finding No: 2022-004 Condition: The District failed to accurately record revenues and expenditures for a federal program (Eme...

LEBANON COMMUNITY UNIT SCHOOL DISTRICT NO. 9 LEBANON, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS YEAR ENDING JUNE 30, 2022 Corrective Action Plan Finding No: 2022-004 Condition: The District failed to accurately record revenues and expenditures for a federal program (Emergency Connectivity Fund) on its general ledger. Plan: See Management?s Response below. Anticipated Date of Completion: Fiscal Year 2023 Name of Contact Person: Patrick Keeney, Superintendent Management Response: The District will implement proper controls to ensure all federal grant revenues and expenditures are recorded on its general ledger.

View Audit 23924

Finding 20675 (2022-004)

Significant Deficiency 2022

Butler Health System and Subsidiaries

PA

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management?s correction action plan includes implem...

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management?s correction action plan includes implementing an additional level of review and scrutiny prior to finalizing submission. This level of review will include reviewing supporting documents and calculation to validate amounts entered are appropriate.

View Audit 23696

Finding 20674 (2022-003)

Material Weakness 2022

Butler Health System and Subsidiaries

PA

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organiza...

Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organization is reviewing reporting submission of subsidiary organizations including those prepared by third-party vendors. In addition, future reporting submissions will be prepared with oversight by the parent organization to ensure corrections are made retroactive to the covered period of this audit.

View Audit 23696 Questioned Costs: $1

Corrective Action Plans

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