Corrective Action Plans

Finding 44453 (2022-001)

Significant Deficiency 2022

Sweet Home Economic Development Group, INC

OR

Reporting Matching / Level of Effort / Earmarking

September 15, 2023 To Whom It May Concern, As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addres...

September 15, 2023 To Whom It May Concern, As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors and Schedule of Federal Awards for the U.S Small Business Administration Shuttered Venue Operators Grant Program for Sweet Home Economic Development Group, Inc. for the period ended October 31, 2022. Response and Corrective Action Plan Finding No. 2022-001 Reporting ? Significant Deficiency The Organization will obtain a program-specific audit for each year that it meets the audit requirement of 45 CFR 75.501. I will be responsible for ensuring that appropriate adjustments have been made as needed. If you have any questions, please contact me via email PEGGY@OREGONJAMBOREE.COM. Sincerely, PEGGY CURTIS OFFICE MANAGER Sweet Home Economic Development Group, Inc.

View Audit 45685

Finding 44452 (2022-002)

Material Weakness 2022

Seniors Hospitality Center, Inc.

ID

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.

View Audit 45683

Finding 44451 (2022-001)

Material Weakness 2022

Seniors Hospitality Center, Inc.

ID

Internal Control / Segregation of Duties

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner including reconciling bank accounts and other significant accounts. The Organization has retained the services of a consulting CPA to a...

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner including reconciling bank accounts and other significant accounts. The Organization has retained the services of a consulting CPA to assist in reviewing and reconciling accounts as needed

View Audit 45683

Finding 44450 (2022-001)

Material Weakness 2022

Pierce County Housing Authority

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both posit...

Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both positions continue in our 2023 budget. Anticipated date to complete the corrective action: The corrective action was completed in the first quarter of 2023, and PCHA is in full compliance as of the second quarter of 2023.

View Audit 45678

Finding 44449 (2022-001)

Significant Deficiency 2022

Lake Wales Housing Authority

FL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.319 § 200.320

U.S. Department of Housing and Urban Development Lake Wales Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. Th...

U.S. Department of Housing and Urban Development Lake Wales Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority update it Procurement Policy from 2009, which was done on September 30, 2022, putting in place the procurements listed in the Uniform Guidance (UG) and clarifying procurement methods. As well as, including in the policy that all vendors? eligibility needs to be verified prior to signing contracts, either through the SAM website or by collecting a certification form from the vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The new procurement policy was approved September 20, 2022 Name of the contact person responsible for corrective action: Al Kirkland, Executive Director Planned completion date for corrective action plan: Completed September 20, 2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Al Kirkland, Executive Director at (863)676-7414 ext. 12.

View Audit 40938

Finding 44445 (2022-001)

Significant Deficiency 2022

Postville Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 6, 2023 To: U.S. Department of Education Postville Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water...

CORRECTIVE ACTION PLAN March 6, 2023 To: U.S. Department of Education Postville Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022

View Audit 48225

Finding 44444 (2022-001)

None 2022

Appleway Court 202

WA

HUD Housing Programs Material Weakness Significant Deficiency

Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion ...

Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion date: September 30, 2022 Contact person responsible for corrective action: James A. Maxwell

View Audit 46701

Finding 44443 (2022-001)

Material Weakness 2022

Saguache County Community Council, Inc.

CO

Reporting

Finding 2022-001:Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-02-02 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization shoul...

Finding 2022-001:Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-02-02 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization should develop a system of internal control over compliance including a review process to ensure compliance with reporting requirements. Action Taken: Executive Director and SCCC Board will review internal controls for reviewing all federal reports. Rural School Finance will be utilized to insure proper oversight moving forward. If the U.S. Department of Health and Human Services has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Andrew Masterson, Executive Director

View Audit 46700

Finding 44436 (2022-001)

Significant Deficiency 2022

Augustana College

IL

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagree...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and the registrar?s office will collaborate with one another to ensure that files transmitted to the National Student Clearinghouse contain accurate enrollment information, including program begin and end dates. Collaborative measures include monthly samples of withdrawn students to compare institutional information to the NSC file and then reconciling the sampled records to NSLDS. At the end of each semester the program begin and end dates will be tested for a larger sample of unofficial withdrawals and students who cease enrollment from one term to the next to ensure accurate reporting. Name of the contact person responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: January 31, 2023

View Audit 44415

Finding 44434 (2022-001)

Significant Deficiency 2022

Goshen Central School District

NY

Allowable Costs / Cost Principles § 200.430

FINDINGS - FEDERAL AWARD PROGRAM AUDITS U.S. DEPARTMENT OF EDUCATION Finding: 2022-001: IDEA - Part B, Section 611 (84.027) & IDEA - Part B, Section 619 (84.173) Recommendation; We recommend that the District have proper internal controls in place to ensure that the employees working in the grants a...

FINDINGS - FEDERAL AWARD PROGRAM AUDITS U.S. DEPARTMENT OF EDUCATION Finding: 2022-001: IDEA - Part B, Section 611 (84.027) & IDEA - Part B, Section 619 (84.173) Recommendation; We recommend that the District have proper internal controls in place to ensure that the employees working in the grants are certifying their actual percent of time and effort that is being spent working in the federal award program. Monthly certifications should be completed if less than 100% of time is being worked in the federal award program or semiannually if 100% of time is being spent. Corrective Action Plan: The District will implement a system of internal controls to ensure that all certifications are completed in accordance with the percentage of time worked (ie. Monthly or semiannually) and that they are completed timely. Additionally, the District will ensure that time being charged to the grant agrees to actual time spent working in the grant for each employee. Anticipate,/ Completion Date: Currently in process with a final expected date of October 31,2022.

View Audit 44413

Finding 44433 (2022-005)

Significant Deficiency 2022

Addiction Recovery Care Association, Inc.

NC

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-005 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal...

Finding 2022-005 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Noncompliance - Special Tests and Provisions Responsible Individuals: Thom Elmore, Executive Director Finding Summary: State regulations require entities that receive, use, or expend state funds, including federal funds passed through state agencies, to submit a notarized Conflict of Interest policy to the applicable state agency. Management was able to provide a signed annual verification that was submitted to the state agency and indicated that the Conflict of Interest policy was on file; however, the Organization was unable to produce a copy of the notarized Conflict of Interest policy that was on file with the State agency and in effect during the audit period. Correction Action Plan: The Organization will contact the state agency and attempt to locate the signed and notarized Conflict of Interest policy, or, if unable to do so, the Organization will promptly file a notarized Conflict of Interest policy with the state agency. Anticipated Completion Date: Corrected February 2023

View Audit 40046

Finding 44432 (2022-004)

Significant Deficiency 2022

Addiction Recovery Care Association, Inc.

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318

Finding 2022-004 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Interna...

Finding 2022-004 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Noncompliance - Procurement Responsible Individuals: Thom Elmore, Executive Director Finding Summary: Recipients of federal awards are required to comply with the procurement guidelines established by 2 CFR 200.318-.327. The Organization has developed a basic purchasing policy; however, the written policy does not include complete procurement procedures that align with the requirements of 2 CFR 200.318-.327. Corrective Action Plan: The Organization will develop a formal procurement policy that considers the required elements of 2 CFR 200.318-.327 and obtain approval of such policy from the governing board. Anticipated Completion Date: Ongoing

View Audit 40046

Finding 44431 (2022-003)

Significant Deficiency 2022

Addiction Recovery Care Association, Inc.

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-003 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Interna...

Finding 2022-003 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Nonmaterial Noncompliance - Allowable Activities/Costs Responsible Individuals: Thom Elmore, Executive Director Finding Summary: Our audit procedures noted multiple instances in which costs were included in the grant reimbursement reports that were unallowed per the terms of the grant agreement and relevant federal and state compliance guidance. These findings included the inclusion of sales tax expenses that could be legally recouped by means of refunds, inadequate documentation supporting the current pay rate for an employee whose wages were included in the award reimbursement requests, and reported indirect costs that exceeded the maximum allowable indirect cost rate per the terms of the award. The total questioned costs related to these findings were not material to program compliance. Corrective Action Plan: The Organization has developed appropriate controls over the review and approval of allowable costs; however, the Organization will review and strengthen these control activities by providing a more thorough examination of expenditure supporting documentation by an individual that is not responsible for preparing the federal award reimbursement requests. Additionally, we will review and strengthen our internal control activities over personnel pay rate changes by requiring independent verification that all pay rate changes implemented are supported by current documentation in the respective employees' personnel file. Anticipated Completion Date: Ongoing.

View Audit 40046

Finding 44430 (2022-001)

Material Weakness 2022

Beaumont Elderly and Handicapped Corp. Dba Raintree Tower Apts

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Finding Reference Number: 2022-1 Condition: Beaumont Elderly and Handicapped Housing Corporation overpaid its management fee in the amount of $6,300 as of March 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and reimbursed Beaumont Elderly and Han...

Finding Reference Number: 2022-1 Condition: Beaumont Elderly and Handicapped Housing Corporation overpaid its management fee in the amount of $6,300 as of March 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and reimbursed Beaumont Elderly and Handicapped Housing Corporation for the overpaid management fee amount on May 19, 2022. Contact Person Responsible: Darren Ryan, Controller Completion Date: May 19, 2022.

View Audit 38628 Questioned Costs: $1

Finding 44422 (2022-002)

Significant Deficiency 2022

Grace Place for Children and Families, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.3

U.S. Department of Education 2022-002 21st Century Community Learning Centers ? Assistance Listing No. 84.287C Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. ...

U.S. Department of Education 2022-002 21st Century Community Learning Centers ? Assistance Listing No. 84.287C Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new Chief Financial Officer was hired in March 2022 with appropriate expertise to evaluate financial reporting processes and controls. Additional controls over the preparation of financial statements to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP have been implemented.. Name(s) of the contact person(s) responsible for corrective action: Jerri Kautsky Planned completion date for corrective action plan: completed as of date of audit report, December 8, 2022. If the U.S. Department of Education has questions regarding this plan, please call Jerri Kautsky, CFO, at 239-255-7223.

View Audit 52659 Questioned Costs: $1

Finding 44421 (2022-001)

Material Weakness 2022

Grace Place for Children and Families, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting The organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Explanation of disagreement with audit finding: Th...

MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting The organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grace Place will record in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Name(s) of the contact person(s) responsible for corrective action: Jerri Kautsky Planned completion date for corrective action plan: Effective immediately with the fiscal year ending July 31, 2022 and going forward.

View Audit 52659

Finding 44420 (2022-002)

Significant Deficiency 2022

Boys and Girls Clubs of the Coastal Plain, Inc.

NC

Reporting Cash Management

Audit Finding: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. The SEFA was ...

Audit Finding: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. The SEFA was prepared and reconciled to the amount of cash drawdowns for the year rather than total expenditures incurred for the year. This could result in a material misstatement in the SEFA. Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Corrective Action Taken: Management has hired an individual who specializes in federal programs who will be responsible for reviewing the SEFA in the future. The CFO will also have the Senior Accountant review the SEFA for correctness prior to submission! Expected Completion Date: June 30, 2023

View Audit 52410

Finding 44419 (2022-002)

Significant Deficiency 2022

Carole Robertson Center for Learning

IL

Allowable Costs / Cost Principles § 200.430

Finding 2022-002 The Center?s use of spreadsheets for labor allocations did not provide a documented system of internal control that could be used to test changes to allocation made during the year. Corrective Actions Taken or Planned: Management concurs with this finding. On March 1, 2023, Carole...

Finding 2022-002 The Center?s use of spreadsheets for labor allocations did not provide a documented system of internal control that could be used to test changes to allocation made during the year. Corrective Actions Taken or Planned: Management concurs with this finding. On March 1, 2023, Carole Robertson Center for Learning transitioned tracking of labor costs to our human resource information system, Paycor. This has been a work-in-progress which began in the fall of 2021. The result has been accomplished with diligence, attention to detail, efficiency and accuracy during a period a significant growth. Each pay period, Paycor produces a Job Costing Report that supports the reimbursement process for labor costs. Further, the content of the Job Costing Report seamlessly exports these costs to the general ledger for each pay period. A formal approval process will be established to connect the flow of documentation from budgeting, to actual costs incurred, to the reimbursement from funders so that verification of each element (grant budget development, payroll, cost allocations, general ledger entries, and reimbursement requests) will match/reconcile without requiring recalculation. The contact person is Peg Heslinga, Chief Financial Officer. SAGE Intacct accounting software will be implemented with a planned go-live date of July 1, 2023. The contact person is Peg Heslinga, Chief Financial Officer. Our Accounting Policies and Procedures will be reviewed by November 1, 2023, and revised to reflect accounting policies that have been modified since the previous version was approved in September 2022. Going forward, these policies will be reviewed annually for needed revisions. The contact person is Peg Heslinga, Chief Financial Officer. The Controller, the Director of Accounting, the Director of Contracts Management, and the Contracts Manager will attend Uniform Guidance training, and all positions within the Finance Department will be reviewed to determine additional training and education needs. Implementation is planned for completion by September 30, 2023. The contact person is Peg Heslinga, Chief Financial Officer.

View Audit 52407

Finding 44418 (2022-001)

Significant Deficiency 2022

Carole Robertson Center for Learning

IL

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001: Failure to submit the required Federal Funding Accountability and Transparency Act (FFATA) report by the end of the month following an award to a subrecipient results in noncompliance with 2CFR Part 170. Failure to submit annual SF-429 report results in noncompliance with requireme...

Finding 2022-001: Failure to submit the required Federal Funding Accountability and Transparency Act (FFATA) report by the end of the month following an award to a subrecipient results in noncompliance with 2CFR Part 170. Failure to submit annual SF-429 report results in noncompliance with requirements. Corrective Actions Taken or Planned: Management concurs with this finding. This is a new requirement for Carole Robertson Center for Learning related to its Head Start/Early Head Start grant. As a recent Office of Head Start grantee, we were unaware of this reporting requirement. We have amended our internal controls to add the FFATA report and the SF-429 report on December 31 each year in our newly created Finance Department Compliance Calendar. Further, we have pursued additional trainings and resources for new Head Start grantees to ensure compliance with reporting requirements. In addition, a system of oversight and monitoring of the Compliance Calendar will be established to provide an additional layer of review for these reports. Implementation is planned for completion by April 30th, 2023. The contact person is Peg Heslinga, Chief Financial Officer.

View Audit 52407

Finding 44417 (2022-001)

None 2022

City of Milpitas

CA

Eligibility HUD Housing Programs Matching / Level of Effort / Earmarking

Staff will update policies and procedures to ensure compliance specifically with Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) of the CDBG entitlement regulations.

View Audit 51516

Finding 44415 (2022-001)

Significant Deficiency 2022

Wesleyan College

GA

Reporting Significant Deficiency § 200.328 § 200.329

Finding Number: 2022-001 Untimely and Inaccurate Reporting - Planned Corrective Action: Management met with assigned Department of Education grant representative via telephone and received instructions for submitting revised quarterly HEERF reports. The Controller will revise all applicable quart...

Finding Number: 2022-001 Untimely and Inaccurate Reporting - Planned Corrective Action: Management met with assigned Department of Education grant representative via telephone and received instructions for submitting revised quarterly HEERF reports. The Controller will revise all applicable quarterly reports for review and approval by the Chief Financial Officer. Management will re-submit the reports to the Department and post on the College's website as required. Person Responsible for Corrective Action Plan: Quintress Hollis (Controller). Anticipated Date of Completion: April 30, 2023.

View Audit 50707

Finding 44414 (2022-001)

Significant Deficiency 2022

Yeshiva of MacHzikai Hadas

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 I concur with the finding ...

CORRECTIVE ACTION PLAN Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 I concur with the finding and recommendation. The College has implemented procedures to increase controls over reporting.

View Audit 50703

Finding 44413 (2022-003)

Material Weakness 2022

Delaware County Memorial Hospital D/b/a Regional Medical Center

IA

Procurement, Suspension & Debarment

Finding 2022-003: Procurement and Suspension and Debarment Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics Federal Financial Assistance Listing/CFDA Number: 93.697 Finding Summary: Written procurement policies were ...

Finding 2022-003: Procurement and Suspension and Debarment Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics Federal Financial Assistance Listing/CFDA Number: 93.697 Finding Summary: Written procurement policies were not updated to conform to applicable standards under Uniform Guidance. In addition, the Medical Center did not obtain quotes from multiple vendors on purchases over the micro purchase threshold. Responsible Individuals: Nathan Pickel, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. The Medical Center will enhance our procurement policy to include pertinent Uniform Guidance requirements and will ensure quotes are obtained on federal purchases over the micro purchases threshold. Anticipated Completion Date: June 30, 2023

View Audit 50698

Finding 44412 (2022-002)

Significant Deficiency 2022

Delaware County Memorial Hospital D/b/a Regional Medical Center

IA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics Federal Financial Assistance Listing/CFDA Number: 93.697 Finding Summary: The Med...

Finding 2022-002: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics Federal Financial Assistance Listing/CFDA Number: 93.697 Finding Summary: The Medical Center?s listing of expenses claimed under the Testing and Mitigation for Rural Health Clinics program as an allowable cost had more expenses than funds received. Some of these excess funds related to a different period and would have been reported on the Schedule in a different year. This should have been caught with an effective secondary review of expenses. Responsible Individuals: Nathan Pickel, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. Controls will be put into place for a more thorough review of the expense detail to ensure expenditures being claimed pertain to the year in which they were incurred. For the current year, the expense detail was ran by accounting date as opposed to service date. Anticipated Completion Date: June 30, 2023

View Audit 50698

Finding 44411 (2022-001)

None 2022

Independence Communities INC

TX

Reporting Internal Control / Segregation of Duties

2022 Corrective Action Plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done i...

2022 Corrective Action Plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a timely manner. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC Management Agent 6800 Park Ten Blvd, Ste 184-W San Antonio, TX 78213

View Audit 50567

Corrective Action Plans

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