Corrective Action Plans

Finding 42100 (2022-005)

Significant Deficiency 2022

Vance County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-005 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Documentation Checklist Template will be revised to include the date property, vehicles, Register of Deeds, and the Work Number are run/verified. Medicaid caseworkers will rec...

Finding 2022-005 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Documentation Checklist Template will be revised to include the date property, vehicles, Register of Deeds, and the Work Number are run/verified. Medicaid caseworkers will receive additional training on the revised Documentation Checklist template. Supervisors will continue to complete second party reviews to determine accuracy of evidence entered into NCFAST and to ensure new Documentation Checklist is being utilized correctly. Management will continue to monitor the progress of this issue and modify controls as needed. " Proposed Completion Date: November 30, 2022.

View Audit 38824

Finding 42099 (2022-004)

Significant Deficiency 2022

Vance County

NC

Eligibility

Finding 2022-004 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: Refresher training for staff will be conducted on when a IV-D referral is required. Documentation Template revised to indicate the reason a IV-D referral was not sent. P...

Finding 2022-004 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: Refresher training for staff will be conducted on when a IV-D referral is required. Documentation Template revised to indicate the reason a IV-D referral was not sent. Proposed Completion Date: Training will be completed by 12/31/2022.

View Audit 38824

Finding 42096 (2022-002)

Significant Deficiency 2022

Indianapolis Aids Housing Corporation, Inc.

IN

Questioned Costs Matching / Level of Effort / Earmarking

Statement of condition #2022-002: During the year ended December 31, 2022, the Community paid for payroll expenditures on behalf of another community managed by the Agent totaling $13,772. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $13,7...

Statement of condition #2022-002: During the year ended December 31, 2022, the Community paid for payroll expenditures on behalf of another community managed by the Agent totaling $13,772. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $13,772. Action(s) Taken or Planned on the Finding: Agree. The other community managed by the Agent will reimburse the Community $13,772.

View Audit 38773 Questioned Costs: $1

Finding 42095 (2022-001)

Significant Deficiency 2022

Indianapolis Aids Housing Corporation, Inc.

IN

Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022 which is 18 days after the nine months after the end of the audit period deadline. Recommendation: The Form SF-SAC Single Audit Data Collection ...

Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022 which is 18 days after the nine months after the end of the audit period deadline. Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required. Action(s) Taken or Planned on the Finding: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required.

View Audit 38773

Finding 42091 (2022-003)

Material Weakness 2022

Greenville Public School District

MS

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

2022-003 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with ...

2022-003 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 38595 Questioned Costs: $1

Finding 42088 (2022-002)

Material Weakness 2022

Greenville Public School District

MS

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2022-002 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with ...

2022-002 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 38595 Questioned Costs: $1

Finding 42087 (2022-001)

None 2022

Snoqualmie Valley School District No. 410

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with procurement requirements for the Special Education program. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Sno...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with procurement requirements for the Special Education program. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corrective action the auditee plans to take in response to the finding: The District will continue to provide annual and ongoing training to staff to ensure that established internal controls are being followed with fidelity. Anticipated date to complete the corrective action: August 31, 2023

View Audit 49978

Finding 42086 (2022-003)

None 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

Matching / Level of Effort / Earmarking Special Tests & Provisions

2022-003 ? Maintenance of Reserve Account Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. This loan requires that the Agency establish and maintain a Reserve Account, contributing to it until the account balance equals one annual payment ...

2022-003 ? Maintenance of Reserve Account Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. This loan requires that the Agency establish and maintain a Reserve Account, contributing to it until the account balance equals one annual payment amount. The balance as of December 31, 2022, should be $3,271.44. The Agency has not yet established such a Reserve Account. As a result of this condition, the Agency did not have the Reserve Account required by the terms of its USDA-RD loan. Corrective Action Planned: The Agency will establish a Reserve Account, contribute an amount so as to meet the required balance at that date and continue monthly contributions until the maximum required balance is met. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: October 31, 2023

View Audit 45583

Finding 42085 (2022-002)

Material Weakness 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

Reporting

2022-002 ? Reporting of Loan Proceeds and Balances on Schedule of Expenditures of Federal Awards Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. These loan proceeds ...

2022-002 ? Reporting of Loan Proceeds and Balances on Schedule of Expenditures of Federal Awards Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. These loan proceeds should have been recorded as a liability in the Agency?s financial records and included as federal expenditures on the Schedule of Expenditures of Federal Awards (?SEFA?) for 2018 and 2019, as loan proceeds were expended. The loan balance as of the beginning of each year should have been included in each subsequent SEFA. As a result of this condition, the Agency?s financial records did not include the liability associated with the USDA-RD loan and its SEFA for 2018 and 2019 did not include the receipt and expenditure of the loan funds. Further, the SEFA for 2020 and 2021 did not include the appropriate disclosure of the beginning balance of the loan amount, as required by Uniform Guidance. Corrective Action Planned: The Agency will establish procedures to ensure that its financial records include all of its liabilities incurred and its Schedule of Expenditure of Federal Awards is accurately and completely presented. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: August 1, 2023

View Audit 45583

Finding 42084 (2022-001)

Material Weakness 2022

Chesterfield Marlboro Economic Opportunity Council INC

SC

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in ...

Finding 2022-001 ? Accounting for Notes Payable Condition: In 2016 the Agency closed on a U.S. Department of Agriculture Rural Development (?USDA-RD?) loan. In 2018 and 2019 the Agency borrowed a total of $143,098 under this loan. The liability associated with this note payable was not recorded in the Agency?s financial records. Internal controls over financial reporting should be in place to provide reasonable assurance that notes payable are recorded in the Agency?s financial books and records at inception and are reported in accordance with accounting principles generally accepted in the United States. As a result of this condition, the Agency?s financial records did not include the liability associated with this loan. It was necessary for the external auditors to make adjustments to the Agency?s accounting records so that the financial statements would be presented in accordance with generally accepted accounting standards. Corrective Action Planned: The Agency will establish procedures to ensure that there is strong communication between administrative and financial management so as to identify any borrowing transactions requiring recording in the financial books and records. Name of Contact Person Responsible for Corrective Action: Deborah E. Clyburn, Deputy/Fiscal Director Anticipated Completion Date: August 1, 2023

View Audit 45583

Finding 42080 (2022-001)

Material Weakness 2022

Family Life Center, Inc.

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Finding 2022-001 ? Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...

Finding 2022-001 ? Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 45582

Finding 42076 (2022-002)

Material Weakness 2022

The Oasis Institute and Supporting Organizations

MO

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2022-002 Material Weakness Personnel Responsible For Corrective Action: Dawn Anderson, Chief Operating Officer Anticipated Completion Date: December 31, 2023 Corrective Action Plan: As mentioned above, we have already begun compiling the data for submission of the FFATA reportin...

Finding No. 2022-002 Material Weakness Personnel Responsible For Corrective Action: Dawn Anderson, Chief Operating Officer Anticipated Completion Date: December 31, 2023 Corrective Action Plan: As mentioned above, we have already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will then work with resources from the Federal Subaward Reporting System (FSRS) to get current with prior reporting years for which we may be obligated. Prior to submission, the reports will be reviewed and approved. The FFATA reporting will become a regular part of our process going forward now that we understand our obligation.

View Audit 45579

Finding 42060 (2022-007)

Material Weakness 2022

Rikarbon, Inc.

DE

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside c...

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside certified public accounting firm for assistance.

View Audit 45576 Questioned Costs: $1

Finding 42059 (2022-006)

Material Weakness 2022

Rikarbon, Inc.

DE

Recommendation: The Company should maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements. Corrective Actions: The Company will maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements.

View Audit 45576

Finding 42058 (2022-005)

Material Weakness 2022

Rikarbon, Inc.

DE

Reporting

Recommendation: The Company should maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements. Corrective Actions: The Company will maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements.

View Audit 45576

Finding 42057 (2022-004)

Material Weakness 2022

Rikarbon, Inc.

DE

Reporting

Recommendation: The Company should obtain signed acknowledgements from all employees upon hiring. Corrective Actions: The Company will obtain signed acknowledgements from all employees from hiring.

View Audit 45576

Finding 42056 (2022-003)

Material Weakness 2022

Rikarbon, Inc.

DE

Equipment & Real Property Management

Recommendation: The Company should implement a formal inventory process for fixed assets with a federal interest that results in static documentation of the inventory process and end result. Corrective Actions: The Company will implement a formal inventory process for fixed assets with a federal in...

Recommendation: The Company should implement a formal inventory process for fixed assets with a federal interest that results in static documentation of the inventory process and end result. Corrective Actions: The Company will implement a formal inventory process for fixed assets with a federal interest that results in static documentation of the inventory process and end result.

View Audit 45576

Finding 42052 (2022-001)

None 2022

The Ivins Outreach Center D/b/a the Ivins House

PA

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials Form SF-SAC for fiscal year 2022 was completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance and business office management will ensure that future Form SF-SAC?s are filed in a timely fashion.

View Audit 45572

Finding 42045 (2022-002)

Material Weakness 2022

Flower Hill Institute

NM

Procurement, Suspension & Debarment § 200.318 § 200.319

Description of Finding: During the Auditor?s control and compliance test work the following was noted: o In testing three of the consultants used, all three had contracts that exceeded $25,000 but were not tested for suspension and debarment. o In testing three of the consultants, used, all three...

Description of Finding: During the Auditor?s control and compliance test work the following was noted: o In testing three of the consultants used, all three had contracts that exceeded $25,000 but were not tested for suspension and debarment. o In testing three of the consultants, used, all three had contracts that exceed the Simplified Acquisition Threshold (SAT) of $250,000, but no sealed bids, proposals, or documentation of sole source was performed. o Through further inquiry, the written ?micropurchase? policy of $50,000 was not self-certified. o Through further inquiry, small purchases that exceed micropurchase policy but are less than SAT did not obtain quotations. As a result, FHI is not in compliance with federal requirements when entering into procurement contracts as well as not meeting suspension and debarment requirements by potentially contracting with a suspended or debarred vendor. Statement of Concurrence or Nonconcurrence: A resume of every contractor and their budgeted compensation was provided to the Department of Agriculture with our competitive application as well as with the service agreement contract signed by both representatives of USDA and FHI. Because of timing on the grantor?s end, FHI has less than 10 business days to review and ratify contract and no one at USDA questioned use of consultants, consultants by name/resume or compensation amounts. However, we acknowledge Federal regulations cited by the Auditor. Questioned Costs: None Corrective Action: ? FHI will search SAM.gov for suspension and debarment of contractors and keep those records on file. FHI will perform this search annually as the contractors registration expires and is renewed. ? FHI will perform an annual self-certification that includes a justification, clear identification of the threshold, and supporting documentation to allow for $50,000 as the micropurchase limit. Name of Contact Person: Person responsible for completing the corrective action plan is Nicole Mast, Director of Operations, nmast@flowerhill.institute. Projected Completion Date: December 31, 2023 Oversight: Contractor documentation will monitored annually to ensure compliance through the end of the current contract (currently March 2026).

View Audit 43032

Finding 42044 (2022-001)

Material Weakness 2022

Flower Hill Institute

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.405

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the U...

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the US Department of Agriculture 100% of its annual expenses in equal monthly amounts whether the total amount billed was expensed or not. According to audit, this is not allowable under a cost reimbursable contract. The organization agrees with, understands this finding and has already implemented corrective action to this finding. Questioned Costs $186,089 Corrective Action: Corrective action has been taken. FHI has discussed this finding with grantor (USDA Department of Agriculture) as has Auditor. To date, there has been no action taken by the USDA. As of July 2023, FHI has been billing only reimbursable amounts for direct costs incurred and for the approved 10% indirect rate. Name of Contact Person: Person responsible for completing the corrective action plan is Nicole Mast, Director of Operations, nmast@flowerhill.institute. Projected Completion Date: July 2023 Oversight: Billings will be monitored on a monthly basis to ensure full implementation through the end of the current contract (currently March 2026).

View Audit 43032 Questioned Costs: $1

Finding 42043 (2022-003)

Material Weakness 2022

Jacksonville College

TX

Matching / Level of Effort / Earmarking Cash Management Material Weakness § 200.303

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 2...

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Additionally, under HEERF award, grantees are under an obligation to minimize the time between drawing down funds from GS and paying obligations incurred by the grantee (liquidation). If a HEERF grantee is using HEERF grant funds to make financial aid grants to students, the Department may evaluate for compliance with the rule grantees who have not drawn down the funds from GS and not paid the obligations (the financial aid grants to students) to the students within fifteen calendar days. The Supplemental Agreement published by the U.S. Depaitment of Education pe1tammg to Supplemental Grant Funds identifies that funds not disbursed within 3 days of being drawn down may be subject to heightened scrutiny by the U.S. Department of Education, the institution's auditors, and/or the Department's Office of the Inspector General. Internal controls over compliance with direct and material compliance requirements should be sufficient to prevent or detect and correct material noncompliance in a timely manner. Condition: During testing of cash management compliance requirements, it was noted that Jacksonville College had drawn down the entirety of the HEERF awards in 2021 and recorded $1,302,078. In 2022, the College had expended the majority of the funds but continues to report a deferred liability of $42,887 related to prematurely drawn-down HEERF funds. Context: Jacksonville College did not review compliance requirements related to drawing down of grant funds and over-drew funds related to the HEERF grant. Questioned Costs: $42,887 remaining in Deferred Income. Cause: A material weakness in internal control over compliance exists relating to cash management. Personnel responsible for maintaining compliance with cash management did not have sufficient education on the cash management requirements. In addition, there was no review over compliance with cash management requirements to monitor compliance. Effect or Potential Effect: The College was not in compliance with Federal requirements of the COVID-l 9 Education Stabilization Fund. 44 Repeat Finding: Not a repeat finding. Recommendation: We recommend that the College put into place controls that require review of grant requirements prior to drawing down funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College regrets that this was the process that was used. The failure to review the requirements for the draw-down of HEERF funds was managed by a previous administration. When it was discovered that the proper process was not used by the previous administration, immediate controls and policy reviews were put into place to avoid any further issues of non-compliance. Specifically, Cabinet held weekly meetings where the Executive Vice President was responsible to update Executive Administration with the current status on the utilization of funds. Since that time, a new president has been put into place by the Board of Trustees. The president is committed to following whatever requirements are mandated for all federal programs. In collaboration with all Cabinet members, relevant departments on campus, and a financial consultant, the College will avoid any further issues of non-compliance.

View Audit 41904

Finding 42042 (2022-002)

Significant Deficiency 2022

Jacksonville College

TX

Reporting Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-002: Information on the Federal Program: 84.425F-Higher Education Emergency Relief Fund - institutional Portion Compliance Requirement: Reporting Type of Finding: Significant Deficiency Criteria: The objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF...

Finding 2022-002: Information on the Federal Program: 84.425F-Higher Education Emergency Relief Fund - institutional Portion Compliance Requirement: Reporting Type of Finding: Significant Deficiency Criteria: The objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF grant funds to "prevent, prepare for, and respond to coronavirus" through grants to eligible institutions. There are three components to reporting for HEERF: (1) public reporting on the (a)(l) Student Aid Portion; (2) public reporting on the (a)(!) Institutional Portion, (a)(2) and (a)(3) programs, as applicable; and (3) the annual report. Beginning on May 6, 2020, U.S .. Department of Education (ED) required institutions that received a HEERF I 8004(a)(l) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). This was announced through an electronic announcement (EA). On August 31, 2020, ED revised the EA by decreasing the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar qua1ter, with the first calendar quarter repo1t due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020. 42 Sections I 8004(a)(l) Institutional Portion, (a)(2), and (a)(3) Quarterly Public Reporting must be conspicuously posted on the institution's primary website on the same page the reports of the Institution of Higher Education (IHE)'s activities as to the emergency financial aid grants to students made with funds from the IHE' s al location under Section 18004( a)( I) of the CARES Act (Student Aid Portion) are posted. A new, separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after either (1) posting the quarterly report ending September 30, 2022, or (2) when an institution has expended and liquidated all (a)(l) Institutional Portion, (a)(2), and (a)(3) funds and checks the "final report" box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October I 0, January I 0, April l 0, July I 0) apa1t from the first report, which is due October 30, 2020. In addition, repo1ting requirements to ED state that the institutional portion of HEERF is reported by Quarter and should not be cumulative. Condition: Jacksonville College did not post the quarterly report for Quarter 1 ending on March 31, 2022 for the institutional portions that were expended. The institutional quarterly reports for the quarters ending June 30, 2022, September 30, 2022, and December 31, 2022 contained amounts that were inconsistent with the amount of funds expended. Context: Management's review control over its reporting requirements for HEERF was not operating at a level of precision to ensure accurate reporting. As such, certain data reported on HEERF was not accurate or timely. Questioned Costs: $0 Cause: The College did not properly review the reporting requirements or grant expenditures in a timely manner. Effect or Potential Effect: Jacksonville College did not report correct amounts to the Department of Education. Repeat Finding: Not a repeat finding. Recommendation: The College should develop written procedures for posting the quarterly reports to the College webpage in a timely manner. In addition, the College should implement procedures to periodically review expend itures for grant requirements and reconcile the grant expenditures to the quarterly reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was due to the transition of key personnel during the period that COVID reporting was required. All reports have been corrected with the final report being checked appropriately and posted to the website. Many of these adjustments were due to extensive discounts that were awarded to students, keeping in line with our mission as a faith-based college. Future issues of non-compliance will be prevented by providing retention incentives for current employees while also requiring more careful documentation of the reporting requirements for special programs such as HEERF. This will create a list of written policies that will be maintained 43 on the prope1ty. Finally, cross-training will ensure that all personnel have someone trained in case of a vacancy.

View Audit 41904

Finding 42039 (2022-003)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Cash Management Significant Deficiency

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Special Education-Grants for Infants and Families Federal Financial Assistance Listing #84.181 Compliance Requirement: Other Federal Agency Name: Department of Health and Human Services Program Name: HRSA COVID-19 Clai...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Special Education-Grants for Infants and Families Federal Financial Assistance Listing #84.181 Compliance Requirement: Other Federal Agency Name: Department of Health and Human Services Program Name: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #93.431 Compliance Requirement: Other Federal Agency Name: Department of Homeland Security Federal Emergency Management Agency Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing #97.036 Compliance Requirement: Other Finding Summary: SRHC does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. Therefore, significant federal programs were excluded from the schedule. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Management will implement controls to ensure a complete and accurate schedule of expenditures of federal awards and that the schedule will be reviewed by an individual independent of the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42038 (2022-004)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the rep...

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the report submitted for the federal award by a separate individual outside of the preparer. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Prior to submission, reports will be reviewed by a separate individual than the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42035 (2022-004)

Significant Deficiency 2022

Guam Visitors Bureau

GU

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.400

Finding No.: 2022-004 Views of responsible officials: The Bureau will implement internal controls over compliance with applicable activities allowed or unallowed. Such controls will include obtaining written approval from the pass-through entity for any project and costs charged to the Federal awa...

Finding No.: 2022-004 Views of responsible officials: The Bureau will implement internal controls over compliance with applicable activities allowed or unallowed. Such controls will include obtaining written approval from the pass-through entity for any project and costs charged to the Federal award. Contact Person: Rudd Gudmalin, Financial Controller Expected Completion Date: September 30, 2023

View Audit 48157

Corrective Action Plans

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