Corrective Action Plans

Finding 43089 (2022-002)

Material Weakness 2022

TX

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action: The Home agrees that the records maintained did not support prior written approval of aforementioned costs. However, the Home disagrees with the finding regarding the allowability of the vehicle leases. The Home provided ORR with the requ...

Views of Responsible Officials and Planned Corrective Action: The Home agrees that the records maintained did not support prior written approval of aforementioned costs. However, the Home disagrees with the finding regarding the allowability of the vehicle leases. The Home provided ORR with the request to budget for the vehicle leases, as well as copies of lease terms, prior to the approval of the grant and the amounts budgeted were approved. Regarding the capital expenditures, these items were reasonable and necessary to facilitate the program and The Home will request to have these purchases approved retro-actively. The Home is currently in the process of appealing the capital lease ? vehicle rentals disallowed in the ACF?s Notice of Non-Compliance: Monetary Disallowance dated July 12, 2023. See additional information at Note 19.

View Audit 45290 Questioned Costs: $1

Finding 43084 (2022-002)

Significant Deficiency 2022

Rosholt School District 54-4

SD

For future single audits, the school district will develop a system of internal controls to ensure compliance with single audit special test requirements, including wage rate requirements.

View Audit 44188

Finding 43076 (2022-003)

Significant Deficiency 2022

Rosholt School District 54-4

SD

For future single audits, the school district intends to develop internal controls to ensure compliance with the single audit 9-month filing requirement of the school district's fiscal year end.

View Audit 44188

Finding 43075 (2022-002)

Material Weakness 2022

First Step House, Inc.

UT

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not d...

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not detect the error. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23 Finding 2022-002 Federal Agency Name: Program Name: CFDA # Finding Summary: The total lost revenues included on the report submitted to the Health Resources and Services Administration (HRSA) for Period 2 (Period 2 Report) utilizing Option 3, as defined by HRSA, contained errors. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23

View Audit 44183 Questioned Costs: $1

Finding 43074 (2022-001)

Significant Deficiency 2022

The Kitchen INC

MO

Findings ? Financial Statement Audit ? Significant Deficiency 2022-01 Recommendation: It is recommended that the Board of Directors and management continue to work with the outsourced accounting firm to more accurately process the transactions of the Organization, ensuring that all accounts are pr...

Findings ? Financial Statement Audit ? Significant Deficiency 2022-01 Recommendation: It is recommended that the Board of Directors and management continue to work with the outsourced accounting firm to more accurately process the transactions of the Organization, ensuring that all accounts are properly reconciled and significant year-end accruals are made. Corrective Action Planned: The Board and management will consult with the auditors to identify best practices to be performed to enhance the quality of the accounting processes. In addition, the Board and management will evaluate the current outsourced accounting firm and inquire about their procedures to ensure that all accounts are properly and promptly reconciled during the year and all accruals properly recorded at year-end. The Organization will request that an additional employee at the outsourced firm who possesses the appropriate skills, knowledge and experience review the year-end reconciliations and accruals and provide written acknowledgment that the review was satisfactorily performed. The Organization will review the financial information from the outsourced firm to provide additional quality control.

View Audit 44182

Finding 43072 (2022-005)

Material Weakness 2022

Lawrence County Fiscal Court

KY

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position a...

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position and would accept the job, other people were offered the job before the brother, in addition the brother also served in the same position under a previous administration and left on good terms. At the time of the Fiscal Court acceptance of bids from the vendor, the son-in-law of the Judge Executive was not listed as an officer of the entity. The County Judge does not vote on fiscal court matter other than as a tie breaker. All votes cast by the Judge executive are either for tie breaking purposes or purely symbolic to show unity on the Court. All future hiring's and/or vendor purchases that require Ethics Commission approval will be submitted to the Ethics Committee in advance and will be in compliance with all state and federal statutes and guidelines.

View Audit 44179 Questioned Costs: $1

Finding 43071 (2022-004)

Material Weakness 2022

Lawrence County Fiscal Court

KY

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

County Judge/Executive?s Response: The two purchases made by the county were made at different times for different items. Although both purchases were paid for at the same time, due to the fiscal court approval needed to pay the bills, neither of them separately required a bid process. The County do...

County Judge/Executive?s Response: The two purchases made by the county were made at different times for different items. Although both purchases were paid for at the same time, due to the fiscal court approval needed to pay the bills, neither of them separately required a bid process. The County does acknowledge the $29,999.00 price tag being close to the allowable amount to spend without bidding, however, the county would state that the purchase price was agreed upon out of good faith and with no attempt to circumvent the bidding requirements. The final $30,000.00 accounted for in this section was for the rental of a dozer. The anticipated rental time and need far exceeded initial estimates. During the initial rental period, the dozer was rented to level the new soccer field, during the work on the soccer field the adjacent land was given to the county and the work on that field exceeded the initial estimates, leading to the overage. Upon realizing the amount was getting close to the $30,000.00 bid requirement the county contacted the owner of the dozer and explained the situation. At that point the owner of the dozer made an offer to sell the dozer to the county at a discounted price which would include a portion of the balance the county already owed. The county bid the purchase of a new dozer. The only bid received by the county for a dozer was from the rented dozer's owner. The county has put into place controls that will require opening of bids no matter the anticipated and/or expected outcomes in adherence to all statutory authority.

View Audit 44179 Questioned Costs: $1

Finding 43070 (2022-003)

Significant Deficiency 2022

Lawrence County Fiscal Court

KY

Allowable Costs / Cost Principles Reporting § 200.302 § 200.303 § 200.328 § 200.329 § 200.502

County Judge/Executive?s Response: The fiscal court would like to point out that ARPA funds were properly distributed. During this time there was little guidance on how to manage the reporting. All reporting has been corrected.

View Audit 44179

Finding 43068 (2022-101)

Significant Deficiency 2022

Community Legal Services

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Executive Assistant to the Executive Director and Executive Director have calendared the due dates, February 1 and August 1, to submit the approved Board of Directors meeting minutes to the Legal Services Corporation (LSC) on their respective Outlook calendars. As a best practice, whenever possi...

The Executive Assistant to the Executive Director and Executive Director have calendared the due dates, February 1 and August 1, to submit the approved Board of Directors meeting minutes to the Legal Services Corporation (LSC) on their respective Outlook calendars. As a best practice, whenever possible, approved minutes will be uploaded to GrantEase within five (5) business days after approval by the Board of Directors but no later than the dues dates established by LSC.

View Audit 40607

Finding 43049 (2022-006)

Material Weakness 2022

Wapsie Valley Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 45728

Finding 43048 (2022-005)

Material Weakness 2022

Wapsie Valley Community School District

IA

Cash Management Reporting

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 45728

Finding 43047 (2022-004)

Material Weakness 2022

Wapsie Valley Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 45728

Finding 43046 (2022-003)

Material Weakness 2022

Wapsie Valley Community School District

IA

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 45728

Finding 43040 (2022-001)

Material Weakness 2022

Loon Lake School District No. 183/43j

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Inte...

When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project.

View Audit 44224

Finding 43039 (2022-003)

Significant Deficiency 2022

King University

TN

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2022-003 Significant Deficiency: Exit Counseling (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action for this finding. Exit counseling letters are generated ...

2022-003 Significant Deficiency: Exit Counseling (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action for this finding. Exit counseling letters are generated by the Financial Aid Counselors, who report to the Director of Financial Aid. Corrective Action Plan: King University concurs with finding 2022-003, that exit interviews were not sent to students as required upon withdrawal from the university or dropping below halftime enrollment status. This functionality was handled by previous staff who are no longer with the university. These duties were not clearly assigned in our policies and procedures, which resulted in inconsistencies in sending out exit letters as required. We now have established clear policies and procedures to correct this finding. These are as follows: As part of the withdrawal process, the Financial Aid Counselors will send exit letters within the required timeframe upon receiving notification from the Office of Registration and Records that a student has withdrawn from the University. The counselors will also utilize the Daily Load Report and a series of selection sets to identify students who have dropped below halftime enrollment, and will send the exit letters as required by federal regulations. Anticipated Completion Date: The Financial Aid Office has reviewed all students who have withdrawn or dropped below halftime enrollment status in the 2021-22 and 2022-23 award years to ensure that exit letters were sent. This corrects these findings.

View Audit 44218

Finding 43036 (2022-004)

Significant Deficiency 2022

King University

TN

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who...

2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who report to the Director of Financial Aid. Corrective Action Plan: We concur there were instances where King failed to calculate/disburse Federal Pell Grant funds appropriately based on their updated Enrollment Status/EFC. We found that the Pell distribution fund was locked, which prevented the Pell recalculation when the higher ISIR transaction was loaded. In addition, there was not a report in place to alert the Financial Aid office of students enrolled in both traditional and modular courses. As a result, those students were not being identified/monitored effectively for enrollment changes. King is currently updating its policies and procedures to capture and monitor enrollment status of traditional students enrolled in a combination of traditional and modular courses. This will ensure that Pell Grant is awarded correctly based on enrollment status and modular courses for which the student verified. Additionally, we will ensure that Pell Grant award distributions are unlocked so that the Powerfaids system will update the Pell award amounts correctly according to EFC changes from subsequent ISIRs. Anticipated Completion Date: All Pell findings have been reviewed, and errors that could be corrected have been resolved.

View Audit 44218 Questioned Costs: $1

Finding 43035 (2022-002)

Significant Deficiency 2022

King University

TN

Student Financial Aid Reporting Significant Deficiency

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Direc...

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.

View Audit 44218

Finding 43034 (2022-001)

Significant Deficiency 2022

King University

TN

Student Financial Aid Reporting Significant Deficiency

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Regi...

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.

View Audit 44218

Finding 43025 (2022-006)

Significant Deficiency 2022

Harrison County Board of Education

WV

School Nutrition Programs Reporting § 200.512

#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.58...

#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL# 84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements arc supported by accurate reconciliations and documentation in a timely manner o that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supp01ted by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Whitni Kines, Chief Financial Officer/Treasurer, hired on April 10, 2023, will be responsible for implementing these procedures by March 31, 2024.

View Audit 39963

Finding 43013 (2022-001)

Significant Deficiency 2022

Council of Western State Foresters

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Management Response and Planned Corrective Action We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures. Views of Responsible Officials and Corrective Actions The managem...

Management Response and Planned Corrective Action We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures. Views of Responsible Officials and Corrective Actions The management team of the Council of Western State Foresters believe in the values of transparency, justification, and documentation for the transactions made while conducting organizational duties, whether funded by federal sources or otherwise. As a small organization with limited staff, suggested reasonable improvements to processes are always welcome. It is in this spirit that the below corrective actions to address the findings and questioned costs noted on the 2022 Single Audit. Corrective Action Plan: 1. The organization?s credit card and the credit card held in the name of the Executive Director are currently one and the same. All credit card transactions are reviewed no less than monthly, and any staff usage of the credit card requires and secures pre-approval. Going forward, the CWSF Credit Card Usage Policy will be adjusted to provide clarity regarding credit card usage by staff and reflect the review process. With any staff usage of the credit card, documentation will be made of pre-approval along with receipt documentation of the purchase. Purchases made by staff will be documented as authorized by the Executive Director. 2. While approvals for these expenditures did occur per both the credit card usage and travel policies, the documentation was not attached with the corresponding receipt. In future, written emails or other approval documenting necessary authorization will be included with the corresponding receipts in the organizational and financial records. 3. Following the discovery of 1 income I-9 in staff personnel files during the course of the audit, a thorough review of all personnel files has already been undertaken to ensure that no other files are missing critical documentation, including I-9s and corresponding proof of identification. Moving forward, all personnel documentation for current and future staff will be maintained in hard copy as well as in electronic form and will be maintained in accordance with legal requirements for document retention.

View Audit 39962 Questioned Costs: $1

Finding 43010 (2022-001)

None 2022

Parker Presbyterian Senior Housing Inc.

PA

Questioned Costs HUD Housing Programs Reporting

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with gove...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2022.

View Audit 39110 Questioned Costs: $1

Finding 43009 (2022-004)

Significant Deficiency 2022

Northwood Deaconess Health Center

ND

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

Finding 2022-004 Federal Agency Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no informal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Pete Antonson, CFO Corr...

Finding 2022-004 Federal Agency Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: There was no informal documented review over the reserve fund reconciliation for the federal program. Responsible Individuals: Pete Antonson, CFO Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: October 30, 2023

View Audit 39287

Finding 43007 (2022-003)

Material Weakness 2022

Northwood Deaconess Health Center

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Rural Health Research Centers Federal Financial Assistance Listing #93.155 Finding Summa...

Finding 2022-003 Federal Agency Name: Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Rural Health Research Centers Federal Financial Assistance Listing #93.155 Finding Summary: Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals: Pete Antonson, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. We will continue to be aware of the financial reporting requirements relating to the Health Center?s schedule of expenditures of federal awards and internal control that impact financial reporting. Anticipated Completion Date: Ongoing

View Audit 39287

Finding 43006 (2022-009)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility

Finding: 2022-009 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train on the importance of requesting the correct information. Targeted reviews will be completed by both Medicaid ...

Finding: 2022-009 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will train on the importance of requesting the correct information. Targeted reviews will be completed by both Medicaid supervisors for 3 months, 2 reviews for each staff member. Proposed completion date: Training was completed on 9/20/2022 by Family Medicaid and on 10/26/2022 for Adult Medicaid. Training logs are available. Targeted reviews began on 12/1/2022 and will end 2/28/2023 if no errors are documented. Quality Assurance staff will review findings, recommendations, and make any adjustments needed to 2nd party forms.

View Audit 39106

Finding 43005 (2022-008)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Eligibility Reporting

Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to ...

Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to staff to evaluate for continued eligibility. Proposed completion date: Training was completed on 10/26/2022 for Adult Medicaid and will be completed by 12/15/2022 for Family Medicaid. Training logs will be available. Supervisors will review SSI Termination log each month to ensure cases were reviewed timely.

View Audit 39106

Corrective Action Plans

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