Corrective Action Plans

Finding 20137 (2022-001)

None 2022

Sunset Park Health Council, Inc. Dba Family Health Centers at Nyu Lang

NY

Subrecipient Monitoring

Management?s Views and Corrective Action Plan August 31, 2022 Finding 2022- 001 ? Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Federal Agency: Health Resources and Services Administration Program: Health Center Program Cluster Assistance Listing #: 93.224 / 93.527 R...

Management?s Views and Corrective Action Plan August 31, 2022 Finding 2022- 001 ? Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Federal Agency: Health Resources and Services Administration Program: Health Center Program Cluster Assistance Listing #: 93.224 / 93.527 Responsible person: Leonardo Arias - Director of Grants Email: Leonardo.Arias@nyulangone.org Anticipated Completion Date: 08/31/2023 Agency Response: Sunset Park Health Council, Inc. ? Concur Sunset Park agrees that the FFATA reporting requirements were not met as it relates to the subawards under the Health Center Program Cluster for fiscal year 2022. Sunset Park agrees to ensure that as Prime Grant Recipient awarded a new Federal grant, it will file a FFATA sub-award report by the end of the month following the month in which the FHC awards any sub-grant greater than or equal to $30,000. FFATA reporting will be created and submitted in the FFATA Sub-award Reporting System at https://www.fsrs.gov. Plan of Implementation: Sunset Park will submit the required FFATA reporting for fiscal year 2022 and implement a process to ensure that the FFATA reporting is submitted timely on a go-forward basis. Specifically, the Director of Grants will continue to closely examine new Federal Awards for all conditions listed on the notices of awards, and an incremental control will be implemented such that when new subawards greater than $30,000 are granted, FFATA reporting is prepared and reviewed by separate individuals prior to the required submission date.

View Audit 21229

Finding 20136 (2022-007)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Reporting Significant Deficiency

Finding: 2022-007 Untimely Review of SSI Termination Name of contact person: Virginia Ewuell, & Angel Joyner/Adult Medicaid Supervisors Corrective Action: Automatic verification will be made available to caseworkers on the computer. The caseworker will verify...

Finding: 2022-007 Untimely Review of SSI Termination Name of contact person: Virginia Ewuell, & Angel Joyner/Adult Medicaid Supervisors Corrective Action: Automatic verification will be made available to caseworkers on the computer. The caseworker will verify their manual calculations with the automated calculations. The automated verification will also check the calculated family?s income against the State-provided income standard. A printout of the verifications will accompany the caseworker?s records in the file to be reviewed by a supervisor. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20135 (2022-006)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-006 Inadequate Request for Information Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action: Files will be reviewed internally by the Medicaid Supervisors and Quality Contr...

Finding: 2022-006 Inadequate Request for Information Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action: Files will be reviewed internally by the Medicaid Supervisors and Quality Control workers to ensure that the proper requests are made for information needed. Workers have been given an agency/State approved checklist that included everything that is needed for a case to be dispositioned. This checklist should eliminate the inadequate request for information. Case notes will be documented using an agency/State approved narrative template that will include everything that should be requested for a case. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20134 (2022-005)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-005 Inaccurate Resource Calculation Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action:Files will be reviewed internally by Medicaid Supervisors and Quality Control worke...

Finding: 2022-005 Inaccurate Resource Calculation Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, and Angel Joyner/ Medicaid Supervisors Corrective Action:Files will be reviewed internally by Medicaid Supervisors and Quality Control workers to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. The workers have also been provided an agency/State approved checklist that includes everything that should be included in a case. All files will include online verifications, documented resources of income and those amounts will match information in NCFAST. The workers have been provided an agency/State approved automated budget that will be completed and compared to the information in NCFAST. The results found or documentation made in case notes will clearly indicate what actions were performed and the results of those actions. Workers have been provided a agency/State approved documentation template to use for each case. "Proposed Completion Date: Training and corrections will be completed by January15, 2023. Case record reviews are currently being conducted and will be ongoing. "

View Audit 22511

Finding 20133 (2022-004)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-004 Inaccurate Information Entry Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: Files will be reviewed internally by Medicaid Supervisors and Quality Control workers t...

Finding: 2022-004 Inaccurate Information Entry Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: Files will be reviewed internally by Medicaid Supervisors and Quality Control workers to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. The workers have also been provided an agency/State approved checklist that includes everything that should be included in a case. All files will include online verifications, documented resources of income and those amounts will match information in NCFAST. The workers have been provided a State approved automated budget that will be completed and compared to the information in NCFAST. The results found or documentation made in case notes will clearly indicate what actions were performed and the results of those actions. Workers have been provided an agency/State approved documentation template to use for each case. "Proposed Completion Date: Training and corrections will be completed by January 15, 2023. Case record reviews are currently being conducted and will be ongoing."

View Audit 22511

Finding 20132 (2022-003)

Significant Deficiency 2022

Edgecombe County

NC

Eligibility Significant Deficiency

Finding: 2022-003 IV-D Non-Cooperation Name of contact person: Tina Radford & Veronica Lyons/Family & Children's Medicaid Supervisors Corrective Action: Tina Radford & Veronica Lyons will retrain all Family & Children's Medicaid staff on the importance of foll...

Finding: 2022-003 IV-D Non-Cooperation Name of contact person: Tina Radford & Veronica Lyons/Family & Children's Medicaid Supervisors Corrective Action: Tina Radford & Veronica Lyons will retrain all Family & Children's Medicaid staff on the importance of following MA-3365 Child Support in making referrals to Child Support to avoid issuing benefits to ineligible participants. Child Support referrals will be made on all cases in error and case notes documented in NCFAST. To prevent recurring errors in the future, caseworkers will check their work by using an agency/State approved checklist that includes everything that should be included in their case. Supervisors and Quality Control staff will review a monthly sample of cases to ensure proper information is in place and necessary procedures are taken when determining eligibility. "Proposed Completion Date: Training and corrections will be completed by January 15, 2023. Case record reviews are currently being conducted and will be ongoing."

View Audit 22511

Finding 20131 (2022-008)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required e...

Finding: 2022-008 Significant Deficiency over Eligibility Name of contact person: Lynda Kennedy and Narkeisha Bryant, TANF Supervisors Corrective Action: Files will be reviewed internally by TANF Supervisors and Quality Control Workers to ensure all required evidence is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure that all files include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that the results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20130 (2022-010)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Com...

Finding: 2022-010 Significant Deficiency over Eligibility Name of contact person: Eric Evans, County Manager Corrective Action: The County understands the importance of implementing these policies and will work to have these policies adopted by the Board of Commissioners by the end of the fiscal year using the model policies developed by the UNC School of Government. Proposed Completion Date: June 30, 2023

View Audit 22511

Finding 20129 (2022-009)

Significant Deficiency 2022

Edgecombe County

NC

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt ...

Finding: 2022-009 Significant Deficiency over Eligibility Name of contact person: Donna Barnes and Linda Jackson, FNS Supervisors Corrective Action: Files will be reviewed internally by FNS Supervisors an Quality Control Workers to ensure that records containt all required evidence and is received and documented properly. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Workers will be retrained to ensure all files will include verifications, documented sources of income and verify that those amounts will match information in NCFAST. The workers will be retrained to ensure that results found or documentation in case notes will clearly indicate what actions were performed and the results of those actions. Proposed Completion Date: Training and corrections will be completed by March 1, 2023. Case record reviews are currently being conducted and will be ongoing.

View Audit 22511

Finding 20128 (2022-001)

Significant Deficiency 2022

San Diego Community College District

CA

Student Financial Aid Eligibility Reporting § 200.303

Recomendation: Ongoing staff training of District and colleges Financial Aid staff related to implemented business process related to submission of information to NSLDS via NSC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response ...

Recomendation: Ongoing staff training of District and colleges Financial Aid staff related to implemented business process related to submission of information to NSLDS via NSC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Enrollment file reported to NSLDS is submitted on behalf of the District by the National Student Clearinghouse (NSC). The enrollment file is generated from the recently implemented ERP PeopleSoft data system. While the District submits its monthly enrollment reports as required, there have been some discrepancies between what the system reported and what was reported to the NSLDS. The District developed and implemented a business process to maintain documentation with the colleges Financial Aid Offices of what is submitted to NSC to ensure informafion is being reportted to NSLDS accurately. The NSC/NSLDS reporting process within PeopleSoft: Campus Solutions is a delivered process developed by Oracle and is used by most other institutions reporting to the NSLDS. Staff training will continuee to be conducted to emphasize the need for District and colleges staff to follow the existing processes and controls to ensure timely and accurate reporting to NSLDS.

View Audit 22534

Finding 20127 (2022-001)

Significant Deficiency 2022

Breakthrough Phase Ii, Inc.

TN

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from...

CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS FINDING N0. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the OneSite Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.

View Audit 20828

Finding 20116 (2022-001)

Material Weakness 2022

Albany Area Primary Health Care, Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Views of Responsible Officials and Planned Corrective Actions ? AAPHC has evaluated the lost revenue calculation used in the period one Provider Relief Fund reporting and has determined that there would still have been sufficient lost revenue incurred to fully obligate the funds received if 340b pha...

Views of Responsible Officials and Planned Corrective Actions ? AAPHC has evaluated the lost revenue calculation used in the period one Provider Relief Fund reporting and has determined that there would still have been sufficient lost revenue incurred to fully obligate the funds received if 340b pharmacy revenue had been included in the calculation. Management intends to correct the lost revenue previously reported when completing the required reporting for the period four funding cycle. Responsible Official: Milton Jordan, Chief Financial Officer Anticipated completion date: March 31, 2023

View Audit 21769

Finding 20113 (2022-002)

Material Weakness 2022

Mt. Si Senior Center

WA

Material Weakness Reporting Matching / Level of Effort / Earmarking

Views of responsible officials: The project coordinator at the property management firm oversees all recurring projects and ensures deadlines aren't missed. Digital reminders are used to ensure budgets are started and submitted on-time. USDA budgets are required to be submitted 90-days before the en...

Views of responsible officials: The project coordinator at the property management firm oversees all recurring projects and ensures deadlines aren't missed. Digital reminders are used to ensure budgets are started and submitted on-time. USDA budgets are required to be submitted 90-days before the end of the project's fiscal year if a rent increase is being requested and 60-days prior to the end of the fiscal year if no rent increase is requested. The USDA budget submission consists of a hard copy submission comprised of a budget using form 3560-7, a budget narrative, rent increase notice to tenant's (if applicable), and utility allowance calculations (if applicable). Additionally, the budget is submitted electronically through USDA's MINC system. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center. Confirmation of the submission of the USDA budget is provided to the Executive Director and Accounting & HR Technician at Mt. Si Senior Center.

View Audit 21475

Finding 20111 (2022-003)

Material Weakness 2022

Adventist Health System/west

CA

Procurement, Suspension & Debarment

Finding 2022-003 - Internal control deficiency and noncompliance over procurement The grants management team will be trained on procurement documentations. The documentations will be kept on a shared repository folder and be part of the Fund Transfer Request (FTR) review meetings. Contact Person: A...

Finding 2022-003 - Internal control deficiency and noncompliance over procurement The grants management team will be trained on procurement documentations. The documentations will be kept on a shared repository folder and be part of the Fund Transfer Request (FTR) review meetings. Contact Person: Administrative Director, Grants ? Erasmo ?Tony? Cortez. Expected Completion Date: October 2023.

View Audit 20475

Finding 20110 (2022-002)

Significant Deficiency 2022

Adventist Health System/west

CA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings...

Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings. Contact person: Administrative Director, Grants ? Erasmo ?Tony? Cortez. Expected Completion Date: October 2023.

View Audit 20475 Questioned Costs: $1

Finding 20109 (2022-001)

Material Weakness 2022

Adventist Health System/west

CA

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been usi...

Finding 2022-001 - Internal control deficiency and noncompliance over the allowable activities, allowable costs/cost principles, and reporting compliance requirements Adventist Health had several phone conversations with HRSA over allowable expenses for the ARP program. We explained we had been using lost revenue method for prior period reporting. We asked specifically what we can use and not use. We were informed to take the values (in whole) to use as expenses. We were following the guidance we had received by the HRSA employees. The information was confirmed on our methodology for allowable expenses by 2 different employees. Contact Person: Manager, Tax & Audit ? David Dumitru. Expected Completion Date: October 2023

View Audit 20475 Questioned Costs: $1

Finding 20108 (2022-001)

Material Weakness 2022

Rose of Mary Terrace

WA

HUD Housing Programs Cash Management Reporting

Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Fi...

Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Finding 2022-001 1. Statement of Condition: The Organization did not deposit the surplus cash into the residual receipts account in the amount of $27,935. 2. Cause: Management did not monitor the HUD requirements for the residual receipts accounts, including those in the regulatory agreement and those issued by HUD memorandum. 3. Actions Taken on the Finding: The Organization will complete HUD form 9250, requesting a suspension of replacement reserve deposits. Management will utilize the funds from suspended replacement reserve deposit to reimburse the residual receipts account. On August 7, 2023, Holly Anderson spoke with HUD Account Executive, Tina Rivera-Locklear, who agreed that this CAP was an acceptable step towards resolution.

View Audit 20307

Finding 20101 (2022-001)

Material Weakness 2022

South Kitsap School District No. 402

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Andrea Nokell 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action th...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Andrea Nokell 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action the auditee plans to take in response to the finding: The District will obtain weekly certified payroll reports from all contractors and subcontractors performing public works projects funded with Federal funds. Anticipated date to complete the corrective action: Immediately.

View Audit 21474

Finding 20099 (2022-002)

Significant Deficiency 2022

Independence Place Cooperative of Willmar

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Decem...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 20048

Finding 20098 (2022-001)

Significant Deficiency 2022

Independence Place Cooperative of Willmar

MN

Internal Control / Segregation of Duties

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Decem...

Housing and Urban Development Independence Place Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 20048

Finding 20096 (2022-002)

Significant Deficiency 2022

Oregon Tech

OR

Matching / Level of Effort / Earmarking

Recommendation: We recommend that the University monitor the earmarking requirements of all grants to ensure compliance requirements are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management re...

Recommendation: We recommend that the University monitor the earmarking requirements of all grants to ensure compliance requirements are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will include review sign-off on earmarking compliance requirements for any future HEERF grants as part of its procedures, similar to current practice with existing Federal grant compliance requirements. Management did engage in the required communication and outreach per the earmarking requirement, but had failed to charge the grant for related staff time, estimated to be less than one hour. The required communication was distributed via email to students, on or about January 20, 2022. Limited staff resources, including long-term open positions in the Office of Sponsored Projects & Grants Administration (SPGA), additional multiple concurrent open positions, and resulting increased workload during the height of the on-going COVID-19 pandemic were a major contributing factor to the finding. Name(s) of the contact person(s) responsible for corrective action: Michelle Meyer Planned completion date for corrective action plan: April 15, 2023

View Audit 19907

Finding 20095 (2022-001)

Significant Deficiency 2022

Oregon Tech

OR

Procurement, Suspension & Debarment

recommended management adopt a policy to ensure evidence of compliance to suspension and debarment regulations are maintained. This can include maintaining evidence that management reviewed the GSA website, maintaining a certification from the vendor, or including a clause in a contract with vendor...

recommended management adopt a policy to ensure evidence of compliance to suspension and debarment regulations are maintained. This can include maintaining evidence that management reviewed the GSA website, maintaining a certification from the vendor, or including a clause in a contract with vendors that they are not suspended or debarred. Management has indicated this policy was implemented this in March 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Due to the timing of the 2021 CAP implementation, this was not effective during the year ended June 30, 2022 Action planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will engage in additional staff training and is committed to consistent application of current policies and procedures to ensure goods and services purchased with federal dollars are procured in accordance with federal regulations. As documented in the U.S. Department of Education?s Program Determination Letter, dated March 13, 2023, Management provided additional staff training on September 21, 2022 covering topics such as Federal procurement requirements beyond the micro-purchase threshold, and had provided a schedule of the training as proof of implementation of the CAP. Management has also incorporated an additional clause in contracts with vendors attesting that the vendors are not suspended, or debarred, and also provided a copy of multiple contract templates with the specific language as proof of implementation of the CAP. Management considers its corrective action complete as of March 13, 2023, following the date of the U.S. Department of Education?s Program Determination Letter that confirmed proof of implementation resolving the finding. Name(s) of the contact person(s) responsible for corrective action: Vivian Chen Planned completion date for corrective action plan: March 13, 2023

View Audit 19907

Finding 20094 (2022-003)

Significant Deficiency 2022

Oregon Tech

OR

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

Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully ag...

Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management respectfully agrees on all findings and recommendations. Management will include additional review and sign-off on reporting requirements for any future HEERF grants as part of its procedures, similar to current practice with existing Federal grant reporting requirements. Continuing changes in the federal regulations, unclear federal guidance in quarterly reporting requirements, and due dates with limited reporting windows of 10-calendar days after quarter-end and before the close of regular accounting and reporting periods were major contributing factors to the finding. Additionally, limited staff resources, including long-term open positions in the Office of Sponsored Projects & Grants Administration (SPGA), additional multiple concurrent open positions, and resulting increased workload during the height of the on-going COVID-19 pandemic were also major contributing factors to the finding. Name(s) of the contact person(s) responsible for corrective action: Tracey Lehman, Michelle Meyer Planned completion date for corrective action plan: April 15, 2023

View Audit 19907

Finding 20093 (2022-001)

Material Weakness 2022

Siouxland Community Health Center

IA

Allowable Costs / Cost Principles Reporting

In completing the annual financial audit for Siouxland Community Health Center (SCHC), and in particular the Provider Relief Fund dollars in the amount of $463,105 received in April and June 2020, staff at FORVIS determined SCHC had made an error in reporting its use of funds. SCHC chose Option 3, w...

In completing the annual financial audit for Siouxland Community Health Center (SCHC), and in particular the Provider Relief Fund dollars in the amount of $463,105 received in April and June 2020, staff at FORVIS determined SCHC had made an error in reporting its use of funds. SCHC chose Option 3, which included a comparison between actual lost patient revenue and budgeted patient revenue for each of the six quarters from 1/1/20 to 6/30/21, and inadvertently entered incorrect actual dollars spent compared to budgeted dollars. The total amount of lost revenue reported was originally reported as $1,542,234, but the revised amount is $1,340,781, a difference of $201,453. This error did not result in any funds be returned. Jan Anderson, CFO, corrected the report on the Provider Relief portal in July 2022.

View Audit 19443

Finding 20090 (2022-001)

Significant Deficiency 2022

Harbor Springs Public Schools

MI

Subrecipient Monitoring Cash Management Reporting

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...

2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.

View Audit 19327

Corrective Action Plans

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