Corrective Action Plans

Finding 12898 (2022-004)

Significant Deficiency 2022

Bartholomew Consolidated School Corporation

IN

Procurement, Suspension & Debarment § 200.214

2022-004 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: Implement procedures to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of di...

2022-004 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: Implement procedures to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: All vendors that the Food Service Department plans to use for quotes will receive a contract which includes a form to report suspension or debarment from participation in Federal assistance programs or activities. Name(s) of the contact person(s) responsible for corrective action: Nancy MillspaughPlanned completion date for corrective action plan: July 1, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Nancy Millspaugh at 812-376-4462

View Audit 17687

Finding 12897 (2022-003)

Significant Deficiency 2022

Bartholomew Consolidated School Corporation

IN

Procurement, Suspension & Debarment § 200.303

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: Adhere to internal control procedures over the review of invoices for micro- purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: Adhere to internal control procedures over the review of invoices for micro- purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Cafe managers will initial or sign invoices upon receipt. Food Service Financial Specialist (Andrew Millspaugh) will sign off on invoices once they have been reconciled to the company statements. Food Service Personnel Coordinator (Vicki Fields) will review the invoices before sending to the business office for payment. Food Service Director (Nancy Millspaugh) will approve entries before they are sent to the business office. A form similar to the one being used for bank reconciliation will be used to verify the invoices were reconciled, reviewed and entered with approval. Name(s) of the contact person(s) responsible for corrective action: Nancy Millspaugh Planned completion date for corrective action plan: April 30, 2023

View Audit 17687

Finding 12896 (2022-002)

Significant Deficiency 2022

Bartholomew Consolidated School Corporation

IN

Cash Management School Nutrition Programs Significant Deficiency

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559Recommendation: Adhere to internal control procedures over the review of meal counts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding:...

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559Recommendation: Adhere to internal control procedures over the review of meal counts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Summer Feeding Program Claims will be reviewed and verified before entry with same form and procedure that is currently used for National School Lunch Program claims. Name(s) of the contact person(s) responsible for corrective action: Nancy Millspaugh Planned completion date for corrective action plan: June 30, 2023.

View Audit 17687

Finding 12895 (2022-002)

Material Weakness 2022

City of East Chicago

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1....

FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1. East Chicago SLFRF reporting personnel, will be expanded to include a review of Quarterly Project and Expenditure Reports by a city senior accountant. 2. All personnel will jointly review Quarterly Project & Expenditure Report when completed, before proceeding to submission in portal. 3. Review by city personnel of previous Quarterly Reports to include the initial Interim Report (SLT-4798, 8-31-21) to address issues. 4. To address possible error in reporting tier will e-mail Treasury (SLFRF@treasury.qov.) for guidance and direction. Per Project and Expenditure Report User Guide April 1, 2023. B.- 2. East Chicago SLFRF reporting personnel will include the project ledger to future SLFRF Compliance Quarter Reports to ensure accurate reporting within the proper timeline / period. Note: In addition, with further discussion, we will continue to work on finding other proposals to improve internal controls issues related to Finding 2022-002. Anticipated Completion Date: Corrective actions should be in place for next SLFRF Quarterly Report (2nd Qtr. 2023).

View Audit 17648

Finding 12894 (2022-001)

Material Weakness 2022

City of East Chicago

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls to ensure compliance of the following 1 Docum...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal controls to ensure compliance of the following 1 Documentation of procurement, suspension, and debarment clause compliance requirements. 2. Collection of certification from vendors and retention of documentation to show Excluded Parties List System (EPLS) was checked prior to entering into transaction. City Departments will provide in all bid packages requirements for the documentation pertaining to items l & 2 listed above; to include a required check list with items listed, The City Board of Public Works (and all awarding Boards) before awarding bids and approving contracts shall ensure all items on check list have been provided, and the discussed documentation has been entered into meeting minutes. All actions shall proceed before entering into a covered transaction. Board Attorneys shall also review city bid packages to ensure compliance of these controls. Required Documentation to be included in all check lists: 1. U.S. Gov. System for Award Management (SAM) exclusions 2. Certification from Person / Firm / Vendor pertaining to Excluded Parties List System (EPLS) or adding of clause or condition to transaction or contract. Note: In addition, with further discussion, we will continue to work on finding other proposals to improve internal controls issues related to the Finding 2022-001 Anticipated Completion Date: All Boards and Departments will be informed to include all information listed above on their June/July agendas for discussion and to carry out the requirements.

View Audit 17648

Finding 12890 (2022-002)

Significant Deficiency 2022

Cambridge Community Unit School District No. 227

IL

Internal Control / Segregation of Duties Cash Management Eligibility

Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure t...

Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.

View Audit 17428

Finding 12889 (2022-003)

Significant Deficiency 2022

Cambridge Community Unit School District No. 227

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency § 200.501 § 200.516

Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regard...

Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.

View Audit 17428

Finding 12888 (2022-001)

Material Weakness 2022

Eastway Corporation

OH

Questioned Costs Reporting Internal Control / Segregation of Duties

2022-001 (a) Comments on Findings and Recommendations: While management concurs with the finding and auditors? recommendation to enhance internal controls to ensure reports are filed timely, it believes the failure to report the Period 2 funds was not due to neglect but simply due to the untimely de...

2022-001 (a) Comments on Findings and Recommendations: While management concurs with the finding and auditors? recommendation to enhance internal controls to ensure reports are filed timely, it believes the failure to report the Period 2 funds was not due to neglect but simply due to the untimely death of an employee. After the death of the Organization?s employee, management called the HRSA Provider Support Line, prior to the original due date of the reporting deadline, and was told that all reports had been filed. The Organization is currently working with HRSA to determine if an exception to the late filing can be obtained for reasonable cause based upon the previously mentioned circumstances. The Organization believes it has fully earned the Provider Relief Funds as it had sufficient lost revenues to support the need for the funding. (b) Action(s) Taken or Planned: Management is aware of the requirements related to the reporting submission. Management intends to implement proper procedures and policies for all grant reporting by June 30, 2023. Furthermore, internal controls over the program are being strengthened to prevent future non-compliance.

View Audit 17350 Questioned Costs: $1

Finding 12885 (2022-003)

Significant Deficiency 2022

Chief Dull Knife College

MT

Reporting

Finding 2022-3: Reporting Requirements Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College's website, but ...

Finding 2022-3: Reporting Requirements Reporting Requirements: Chief Dull Knife College will continue to review reporting requirements for all grants received. HEERF reports were posted to the College's website, but were not kept concurrent as they were required to be, but instead were replaced with the current report only, this procedure is being corrected and reviewed.

View Audit 17194

Finding 12884 (2022-002)

Material Weakness 2022

Chief Dull Knife College

MT

Questioned Costs Cash Management Procurement, Suspension & Debarment

Finding 2022-2: Cash Management Cash Management: As is the case with most higher education institutions and governmental entities, the College has struggled with the COVID pandemic and its aftermath. Essenti...

Finding 2022-2: Cash Management Cash Management: As is the case with most higher education institutions and governmental entities, the College has struggled with the COVID pandemic and its aftermath. Essential functions were disrupted, including several key accounting, finance, functions due to employees being out sick. Chief Dull Knife College had a discrepancy occur when drawing down funds in which it was done in error twice. The College had more than sufficient money in the bank to cover all of their expenses so this money was not used to cover any expenses. The College will be sure to assign duties to other employees to prevent this type of occurrence. Chief Dull Knife College takes the responsibility of drawing money from Grant Programs very crucial and will make all efforts and policies to ensure this type of error does not occur.

View Audit 17194 Questioned Costs: $1

Finding 12882 (2022-001)

Significant Deficiency 2022

Capitol Region Education Council

CT

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...

Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - 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. FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Education 2022-001 Title I Grants to Local Educational Agencies ? Assistance Listing No. 84.010 Recommendation: We recommend that the policies and procedures related to approval process be followed to ensure that all exit forms have the proper approvals for removing a student from the adjusted regulatory cohort. Explanation of disagreement with audit finding: To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminated in the award of a regular high school diploma. From the 40 selections tested, there was 1 student for which no written documentation was maintained including parent or guardian signature to support that the student either transferred out, emigrated to another country, transferred to a prison or juvenile facility, or was deceased. Action taken in response to finding: CREC has considered the recommendations and will organize training of school and staff who work with student records that will include instruction on student withdrawal procedures. SDE and CREC accepts the request for a transcript from the receiving district as documentation for the withdrawal of the student from a CREC school. Name(s) of the contact person(s) responsible for corrective action: Jeff Ivory, Comptroller, (860) 524-4068 Planned completion date for corrective action plan: June 30, 2023

View Audit 17158

Finding 12880 (2022-002)

Significant Deficiency 2022

Jewish Council for the Aging of Greater Washington, Inc.

MD

Subrecipient Monitoring § 200.331

Views of Responsible Officials: JCA Response - I agree with all the comments. Suggested Solutions and Steps by JCA - JCA will take steps to formalize a written policy regarding the monitoring of sub-recipients. JCA will also need to evaluate the FFATA (Federal Funding Accountability and Transparen...

Views of Responsible Officials: JCA Response - I agree with all the comments. Suggested Solutions and Steps by JCA - JCA will take steps to formalize a written policy regarding the monitoring of sub-recipients. JCA will also need to evaluate the FFATA (Federal Funding Accountability and Transparency Act) reporting requirements and comply with the act.

View Audit 17673

Finding 12879 (2022-005)

Material Weakness 2022

Brown County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the...

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the invoice was approved with allowable service, prior to coming to the auditor?s office for payment. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12878 (2022-004)

Material Weakness 2022

Brown County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verifi...

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verification to confirm report. The Auditor?s office will verify report before submission. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12877 (2022-003)

Material Weakness 2022

Brown County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-003 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditor?s office will verify that the Contractors and Subrecipients have not been debarred o...

FINDING 2022-003 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditor?s office will verify that the Contractors and Subrecipients have not been debarred on the Sam's website. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12876 (2022-001)

Significant Deficiency 2022

City of Newark

DE

Procurement, Suspension & Debarment

The City of Newark, Delaware respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with t...

The City of Newark, Delaware respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1 ? December 31, 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. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Treasury 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.017 Recommendation: We recommend the City review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City does have a section in all contracts requiring the contractor to affirm their suspension/ debarment status, but this did not address the debarment/ suspension status of pre-existing contracts or purchases not requiring bids. One of the two vendors with incomplete documentation was a vendor that had a pre-existing contract prior to the addition of the certification section to the City?s contracts. The work of the second vendor was not originally included in the federal project and was not subject to the debarment/suspension requirements at the time the work was completed. The City?s Purchasing policy is being amended to require debarment/suspension verification prior to acceptance of either a quote or a bid, and documentation of debarment/suspension verification must be attached to any purchase requisitions for projects that are federally funded. Name(s) of the contact person(s) responsible for corrective action: Jill Hollander and Jeffrey Martindale Planned completion date for corrective action plan: September 1, 2023 If there are any questions regarding this plan, please contact Jill Hollander at JHollander@Newark.de.us

View Audit 17569

Finding 12873 (2022-001)

Significant Deficiency 2022

Hall County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $116,610 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with the auditor?s reasoning that the contract terms for services should have been modified to reflect the one-time retention payments for contracted custodial personnel. Retention of contracted custodial staff members was deemed by the District to be an essential part of its effort to ensure clean, sanitary facilities in response to COVID-19 pandemic. ? The District has several internal controls in place to determine and verify the allowability of ESSER expenditures, which include: ? Authorization by the Hall County Board of Education. ? Authorization by the Georgia Department of Education through the ESSER program?s consolidated application. ? Approval of all ESSER payments and purchase orders by relevant personnel familiar with the allowability requirements of the ESSER program. ? Approval of all ESSER contract agreements by relevant personnel familiar with the allowability requirement of the ESER program. ? Documented protocols for determining District personnel eligible to be paid through ESSER funds. The District will conduct a review of its contract with third party service providers to ensure compliance with Uniform Grant Guidance. The District currently has no further plans for the provision of additional retention payments to contracted personnel using ESSER funds, and no additional corrective action is anticipated to be required for the isolated instance. Estimated Completion Date: March 31, 2023 Contact Person: Jonathan C. Boykin Telephone: 770-534-1080 Email: jonathan.boykin@hallco.org

View Audit 17388 Questioned Costs: $1

Finding 12872 (2022-001)

None 2022

Homeward Pikes Peak

CO

HUD Housing Programs Significant Deficiency

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14....

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14.267 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUDdetermined fair market rents. Condition: A rental rate comparison to HUD published fair market rents was not performed for one tenant out of the 37 cases selected for testing, and there was no manager approval on the rental rate comparison to HUD published fair market rents for two other tenants out of the 37 cases selected for testing. View of Responsible Official and Planned Corrective Action: This deficiency has been fully addressed. Policies have been implemented by the Organization to ensure rental rates are compared to HUD published fair market rents for all tenants and that managers document their review.

View Audit 17206

Finding 12867 (2022-004)

Material Weakness 2022

Wagner Community Memorial Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of t...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of the United States Finding Summary: Management maintained a reserve account in a pooled investment fund which includes marketable securities backed by the full faith and credit of the United States, but based on the portfolio mix of the investment pool, was not adequate to cover the entire reserve requirement. In addition, we had not established a separate bookkeeping account and/or a separate bank account. Responsible Individuals: Bryan Slaba, Chief Executive Officer Corrective Action Plan: A separate savings account backed by the full faith and credit of the United States and bookkeeping account will be established. Anticipated Completion Date: 12/31/2022

View Audit 17145

Finding 12866 (2022-003)

Material Weakness 2022

Wagner Community Memorial Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: Eide Bailly LLP prep...

Finding 2022-003 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: Eide Bailly LLP prepared our draft Schedule of Expenditures of Federal Awards and accompanying notes to the schedule. Responsible Individuals: Lisa Weisser, Director of Finance Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards. We requested that our auditors, Eide Bailly LLP, prepare the Schedule of Expenditures as part of their Single Audit. We have designated members of management to review the drafted Schedule and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 17145

Finding 12864 (2022-002)

Significant Deficiency 2022

Partnership Health Center

MT

Condition: The Center did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualifications and the sliding fee discount received. Criteria: The Health Center Program Compliance...

Condition: The Center did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualifications and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Management Response to Findings: As an FQHC, the Center is required to have operating procedures for assessing and re-assessing patients for sliding fee discounts. During FY2021, the Center identified system limitations that made the sliding fee discount program application ineffective. In response to the limitations, the Center implemented a different sliding fee discount structure on April 1, 2022, in FY2022, and continued internal audits to review the application of current policies and procedures. The Center acknowledges that the sliding fee scale workflow resides in two departments, and current structures and processes are ineffective in the handling and correction of deficiencies. The Center hired two people with direct duties of setting the sliding fee scale assessments. These focused work duties will increase the accuracy and efficiencies of setting the assessments. Timing of corrective action: As of April 1, 2022, the Center has simplified the sliding fee discount structure to address system-generated errors in discount application. As of September 30, 2022 the Center has implemented an improved structure for sliding fee scale training and assessment. As of January 2023 the Center hired two people with focused work duties for setting sliding fee scale assessments. As of March 2023 the Center has enhanced internal audit procedures in place. Contact: Bryan Chalmers, Chief Finance Officer, Partnership Health Center, 401 Railroad Street W., Missoula, MT 59802; chalmersb@phc.missoula.mt.us, (406)258-4445

View Audit 17094

Finding 12860 (2022-007)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

Eligibility

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12859 (2022-006)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12858 (2022-005)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

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

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12856 (2022-001)

Material Weakness 2022

City of Bristol, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-001 Procurement Description of Finding The City is required to utilize a sealed bidding process...

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2022 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2022-001 Procurement Description of Finding The City is required to utilize a sealed bidding process for expenditures in excess of the $250,000 threshold per Uniform Guidance. As a result of our testing, we noted two vendors with expenditures in excess of the threshold which did not utilize the sealed bidding process. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action Corrective action will be taken to ensure the correct procurement procedures are followed. Name of Contact Person Lynn Boisvert, Director of Finance and Operations Projected Completion Date June 30, 2023

View Audit 17761 Questioned Costs: $1

Corrective Action Plans

Filters