Corrective Action Plans

Finding 32983 (2022-021)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and r...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 32978 (2022-001)

Significant Deficiency 2022

Moore County, North Carolina

NC

Reporting Cash Management Special Tests & Provisions

Finding: 2022-001, Significant Deficiency over Controls and Compliance Name of Contact Person: Terri Prots, Director Corrective Action/Management?s Response: Aging staff entering units into Aging Resource Management System (ARMS) will follow the ARMS schedule as posted by the NC Division of Aging an...

Finding: 2022-001, Significant Deficiency over Controls and Compliance Name of Contact Person: Terri Prots, Director Corrective Action/Management?s Response: Aging staff entering units into Aging Resource Management System (ARMS) will follow the ARMS schedule as posted by the NC Division of Aging and Adult Services. In the event that the Aging staff does not have sufficient information for a timely submission, an email identifying the reason why will be sent to the Aging Services Director and saved to the file. Submission of ARMS units will be verified each month by two Aging staff with the Aging Services Director signing and dating the report as additional verification. A hard copy will be kept in the file. In addition, hard copies will be made of ?real time? reports, specifically the ZGA 544 and ZGA 542. ZGA 544 and ZGA 542 will be included along with other ZGA reports sent to Finance on a monthly basis as additional verification that the reports are balanced. If a prior month correction should be required, staff will follow procedures outlined by the State and will ensure documentation of prior corrections is placed with the monthly report in which correction is completed. Finally, prior to being sent to Finance, the units on ZGA 370 will be verified that they match the units that were submitted. Proposed Completion Date: As soon as the issue was pointed out to use by the auditor, we corrected this issue with the submission of October?s 2022 units which were submitted in November 2022.

View Audit 35768

Finding 32977 (2022-101)

Significant Deficiency 2022

Boys and Girls Club of Greater Scottsdale, Inc.

AZ

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. Financial Statement Findings 2022-001: Significant Deficiency in Internal Controls Over Payroll Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the Organization should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO 2022-002: Significant Deficiency in Financial Statements Presented in Accordance with GAAP Recommendation: We recommend that the Organization implements procedures to help ensure the completeness of pledges receivable recorded in the financial statements and to document the methods required to record lease liabilities in accordance with GAAP as part of the financial closing process. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO Federal Awards Findings and Questioned Costs 2022-101: Significant Deficiency in Internal Controls Over Payroll Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the Organization should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO

View Audit 35766

Finding 32976 (2022-003)

Significant Deficiency 2022

Nourishing Hope-Fka Lakeview

IL

Subrecipient Monitoring Reporting

United States Department of Agriculture 2022-003 Emergency Food Assistance Program ? Assistance Listing Number #10.569 The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Recommendation Nourishing Hope should enhance their monitoring and report...

United States Department of Agriculture 2022-003 Emergency Food Assistance Program ? Assistance Listing Number #10.569 The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Recommendation Nourishing Hope should enhance their monitoring and reporting to ensure the single audit is reported timely. Action Taken The year ended March 31, 2022 was the second year Nourishing Hope was required to submit a single audit and was completed in conjunction with the first single audit for the year ended March 31, 2021, which resulted in a delay to submit the report on time. Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.

View Audit 33699

Finding 32975 (2022-002)

Significant Deficiency 2022

Nourishing Hope-Fka Lakeview

IL

Subrecipient Monitoring Eligibility School Nutrition Programs

United States Department of Agriculture 2022-002 Emergency Food Assistance Program ? Assistance Listing Number #10.569 During the year ended March 31, 2022, Nourishing Hope did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Recommendation No...

United States Department of Agriculture 2022-002 Emergency Food Assistance Program ? Assistance Listing Number #10.569 During the year ended March 31, 2022, Nourishing Hope did not follow USDA Signature Sheet Guidelines and retain addresses from guests or their income eligibility. Recommendation Nourishing Hope should enhance their eligibility record keeping procedures in accordance with the program guidelines. Action Taken Nourishing Hope conducted this requirement in accordance with Greater Chicago Food Depository (?GCFD?) program regulations and collected and submitted all required documentation to GCFD for review on a monthly basis. Nourishing Hope did not keep a copy of the documentation in the past since Nourishing Hope was not subject to a single audit requirement and was required to send all of the documents to GCFD. In fiscal year 2023, a new process was implemented to now scan a copy of these documents to be in compliance with USDA regulations. With this new process in place, Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.

View Audit 33699

Finding 32974 (2022-001)

Material Weakness 2022

Nourishing Hope-Fka Lakeview

IL

Special Tests & Provisions Subrecipient Monitoring School Nutrition Programs

United States Department of Agriculture 2022-001 Emergency Food Assistance Program ? Assistance Listing Number #10.569 As of the beginning of the year, April 1, 2021, Nourishing Hope did not separately identify and track USDA food inventory from total inventory. Recommendation Nourishing Hope shoul...

United States Department of Agriculture 2022-001 Emergency Food Assistance Program ? Assistance Listing Number #10.569 As of the beginning of the year, April 1, 2021, Nourishing Hope did not separately identify and track USDA food inventory from total inventory. Recommendation Nourishing Hope should enhance their inventory procedures to account for USDA foods separate from foods received from other sources. Action Taken In the past, Nourishing Hope did not have requirements to record USDA foods separately in recorded inventory as the only requirement was to physically store the food separately from other, non-USDA foods. USDA foods were recorded separately on Nourishing Hope?s March 31, 2022 inventory count and will be going forward. Nourishing Hope considers the control and compliance matter remediated as of March 31, 2022.

View Audit 33699

Finding 32973 (2022-001)

Significant Deficiency 2022

Hurley Medical Center

MI

Reporting Significant Deficiency

Hurley Medical Center June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Planned Corrective Action: The grant adminis...

Hurley Medical Center June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Planned Corrective Action: The grant administrator and accountant will review contract for reporting requirements and add submission dates to work calendars with reminders. Contact person responsible for corrective action: Keith Poniers, Chief Financial Officer Director Anticipated Completion Date: This has been corrected.

View Audit 32955

Finding 32972 (2022-001)

Significant Deficiency 2022

City of Pittsfield, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Gina Armstrong Corrective Action Planned: After th...

Finding No. 2022-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Gina Armstrong Corrective Action Planned: After the over reporting was identified the city reviewed the Treasury report against the general ledger and was able to identify all the expenditures that were reported twice in two consecutive quarterly reports. The city will make take corrective action to amend the report submitted to US Treasury to address the over reporting of expenses. These adjustments will result in the reconciliation of the general ledger and the reports submitted to Treasury. Anticipated Completion Date: No later than April 30, 2023

View Audit 32465

Finding 32968 (2022-001)

Significant Deficiency 2022

Murray County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403 § 200.77

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmateri...

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund COVID-19 84.425W ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D20012 (Year: 2020), S425D210012 (Year:2021), S425U2120012 (Year:2021), S425W210011 (Year: 2021) Questioned Costs: $117,383 Repeat of Prior Year Finding: None Description: A review of expenditure charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: The district administration will reach out to a program specialist when additional guidance is needed on a purchase regarding ESSER federal grants. Moving forward the Board of Education will not make purchases, using ESSER funds, that extend past the end of the period. Estimated Completion Date: July 1, 2022 Contact Person: Steve Loughridge Telephone: 706-695-4531 Email: steve.loughridge@murray.k12.ga.us

View Audit 30635 Questioned Costs: $1

Finding 32966 (2022-002)

Material Weakness 2022

Franklin County Community School Corporation

IN

Procurement, Suspension & Debarment § 200.214 § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tammy Chavis, Superintendent Contact Phone Number: 765-647-4128 Views of Responsible Official: As Superintendent, I concur with the finding that an effective internal control system was not in place at the School Corporation in order...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tammy Chavis, Superintendent Contact Phone Number: 765-647-4128 Views of Responsible Official: As Superintendent, I concur with the finding that an effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Description of Corrective Action Plan: The Superintendent will be in close contact with the Special Education Co-Op, and require all supporting documentation of Procurement and Suspension and Debarment. Anticipated Completion Date: March 16, 2023 Tammy Chavis Superintendent March 16, 2023

View Audit 30632

Finding 32962 (2022-003)

Material Weakness 2022

Franklin County Community School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

FINDING 2022-003 Person responsible for corrective actions: Courtney Halloran, Food Service Director Contact Phone Number: 765-647-4128 Views of Responsible Official: As Director of Food Service, I concur with the finding that an effective internal control system was not in place at the School Corpo...

FINDING 2022-003 Person responsible for corrective actions: Courtney Halloran, Food Service Director Contact Phone Number: 765-647-4128 Views of Responsible Official: As Director of Food Service, I concur with the finding that an effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Description of Corrective Action Plan: Suspension and Debarment requirements will now be met with the use of the West Indy Co-op for use of dairy products. The Food Service Director will ensure that all vendors used for purchasing will be compliant and accessible. Milk procurement will now be done in assistance with the West Indy Co-op. Proper quotes will be documented and will reflect applicable state and local laws and regulations. Records will be maintained to include method of procurement, contract type, vendor selection and/or rejection, prices, and other quotes. The Food Service Director will ensure compliance before signing the bid agreement for the following school year. The purchasing group agreement will not be signed if procurement, suspension and debarment requirements are not met. Anticipated Completion Date: March 16, 2023 Courtney Halloran Director of Food Services March 16, 2023

View Audit 30632

Finding 32961 (2022-101)

Material Weakness 2022

Arizona Housing, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend...

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend the contract, ensuring that expenditures are in accordance with the Uniform Guidance when expending federal funds.

View Audit 31174 Questioned Costs: $1

Finding 32957 (2022-001)

Significant Deficiency 2022

N.e.w. Community Clinic, Ltd.

WI

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

2022-001 ? Special Tests and Provision ? Sliding Fee Scale Discounts Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approv...

2022-001 ? Special Tests and Provision ? Sliding Fee Scale Discounts Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that four out of the 40 individuals sampled and tested did not have evidence that the internal control designed had been applied to the determination of eligibility within the sliding fee scale framework. Corrective Action Plan: N.E.W. Community Clinic, Ltd. (NEWCC) is implementing an internal audit process for qualifying persons for Sliding Fee Discount Program {SFDP). In addition, NEWCC is implementing a staffing change for separation of duties. The receptionist job duties will be split into three separate job duties of scheduling/call center, patient intake at receptionist desk, and financial counselor. The financial counselor position will be solely responsible for the approval of the SFDP applications. In addition, NEWCC is implementing an SFDP Application process. {Please see attachments for sample). Person(s) Responsible: Keith Szerkins, CFO Timing for Implementation: 1. Internal audit for 2023 SFDP is in currently in place as of September 29, 2023. 2. Separation of job duties will be done by November 30, 2023. 3. Sliding fee application to be implemented by October 31, 2023. September 29, 2023

View Audit 37864

Finding 32954 (2022-002)

Significant Deficiency 2022

Rochester Regional Health

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) has revised its Enrollment Status Reporting procedures and provided training to ensure changes are submitted and reported on time. The above procedures have been implemented.

View Audit 36551

Finding 32953 (2022-001)

Significant Deficiency 2022

Rochester Regional Health

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) recognizes that our Student Information System (SIS) used to monitor and manage the credit balances for students is limited in its capabilities. We are in process of implementing a new SIS t...

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) recognizes that our Student Information System (SIS) used to monitor and manage the credit balances for students is limited in its capabilities. We are in process of implementing a new SIS that has ability to perform the necessary requirements to ensure we are processing any credit balance within the required time permitted. The School has implemented a weekly process of monitoring credit balances through the utilization of a Credit report, along with issuing payments if needed on a weekly basis to students. Implementation of the new SIS in expected to be completed in 2024 and in the interim have begun a weekly manual monitoring process.

View Audit 36551

Finding 32952 (2022-001)

Material Weakness 2022

Center for Inclusive Child Care

MN

Cash Management Eligibility Material Weakness

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure exp...

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure expenses incurred prior to year-end are captured in the accounting records. Any expenses noted that required accrual will be reviewed for reimbursement eligibility and, if applicable, the related revenue will be accrued. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.

View Audit 34223

Finding 32951 (2022-002)

Significant Deficiency 2022

Unified School District No. 431 Hoisington, Kansas

KS

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for m...

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for meal counts.

View Audit 34219

Finding 32949 (2022-001)

Material Weakness 2022

Sli Warren House, INC

MA

Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive P...

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive Park 10 Forbes Road Braintree, MA 02184 Audit period: June 1, 2021 ? May 31, 2022 The finding from the May 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Cost Material Weakness Item 2022-001 ? Control over allowable cost Issue: The Organization did not follow its internal controls over allowable costs on a consistent basis. Recommendation: Management should ensure that internal controls over allowable costs are being followed. Action Taken: Management agrees with this finding. Management provided additional training for new staff to ensure that internal controls were being followed and has implemented periodic reviews to ensure the continued compliance with internal controls. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Peter Noonan, at 781-937-3199. Sincerely, Peter Noonan President and CEO

View Audit 33640

Finding 32947 (2022-001)

Material Weakness 2022

Samaritan House, INC

VA

Procurement, Suspension & Debarment Subrecipient Monitoring

Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management will ensure that the Organization?s written procurement procedures are followed for all future expenditures as required. Name of Contact Person: Robin Gauthier, Exec...

Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management will ensure that the Organization?s written procurement procedures are followed for all future expenditures as required. Name of Contact Person: Robin Gauthier, Executive Director

View Audit 33635

Finding 32946 (2022-001)

Significant Deficiency 2022

Share

WA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that incl...

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that include the following topics: - Allowability of expenses based on both contract criteria and the period of performance. - key identifiers that could flag an exception in allowability based on period of performance, and how to catch this in the review of expenses. - General ledger transactions that require further review for period of performance allowability during monthly review of expenses prior to preparing invoices. This training will highlight this being a specific area of focus for review during periods when a contract terms and a new contract starts. This training will happen with all new accounting staff responsible for expense entry and review and will be incorporated as refresher trainings if contract and grant administrator expense reviews identify this as being a continued issue by staff performing expense data entry.

View Audit 31554

Finding 32941 (2022-004)

Significant Deficiency 2022

Bristol Bay Area Health Corporation and Subsidiary

AK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchor...

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchorage, AK resulting in filling nearly all vacancies as of March 2023. We agree with this finding and have taken steps to ensure that all program expenditures have adequate supporting documentation.

View Audit 24470 Questioned Costs: $1

Finding 32934 (2022-002)

Significant Deficiency 2022

Summit Community Care Clinic, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categorie...

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a procedure to randomly test ten Sliding Fee Discounts per service line monthly to ensure we are applying the correct discounts and the patient is paying the correct discounted amount. The Organization will train staff to test Sliding Fee Discounted visits going forward starting July 1, 2023.

View Audit 29462

Finding 32933 (2022-001)

Significant Deficiency 2022

Summit Community Care Clinic, Inc.

CO

Procurement, Suspension & Debarment

Consolidated Health Centers Grant - Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization implement a process to ensure suspension and debarment checks are performed and documentation is retained to show that the checks are occurring prior to entering into ...

Consolidated Health Centers Grant - Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization implement a process to ensure suspension and debarment checks are performed and documentation is retained to show that the checks are occurring prior to entering into transactions with vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will retrain staff to follow the current Procurement Policy. The current policy does state: "Federal exclusions list: the SCCC staff initiating the purchase or department which is seeking purchase from a particular vendor shall screen the vendor name against the Office of Inspector General's (OIG) List of Excluded Individuals and Entities http://oig.hhs.gov/exclusions/exclusions_list.asp and the General Service Administration's (GSA) Excluded Parties List System https://www.sam.gov/portal/SAM/#1 (together referred to as the Excluded Lists).

View Audit 29462

Finding 32932 (2022-001)

Significant Deficiency 2022

Oxnard Pathway to Educated Nutrition INC

CA

Cash Management Significant Deficiency

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending Septembe...

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending September 30, 2022. Findings: 2022-001 CACFP-Cash Management Provider checks outstanding without being reissued, payments not being received in a timely manner, not monitoring outstanding checks and follow up with providers. Reason: Fraud was found on our provider account. The account was closed in May 2022. New provider account opened May 2022. Oversight on our part by not referring back to uncleared checks on bank reconciliations in closed account. Action Taken: Payments were made as soon as we were able to verify that the checks were actually uncleared. The funds were sent via direct deposit to the providers that were found outstanding during our audit. A copy of those payments was sent to the auditors. Corrections: Provider Account- Our agency no longer issues paper checks to our providers. All providers receive their reimbursements via direct deposit. Providers are required to fill out an authorization form with their banking information giving us permission to deposit into the account listed on the form. If funds are returned due to incorrect banking information, the provider is contacted and made aware of the return. The money is redeposited into their account once the current banking information is received. A new updated authorization form is required to be sent in to keep on file. We monitor our accounts online frequently to ensure that any returned funds get resolved and reissued immediately. Administrative Costs Account- Our agency still issues paper checks to pay all administrative costs monthly. Between 8-12 checks are issued during the month. We monitor our account online and check off as each check clears. If a check has not cleared by the last week of the month, we will call the payee to verify receipt of check. If check has not been received, we will issue a stop payment on the check and reissue as soon as possible. Our CPA flags any uncleared checks or direct deposits that are outstanding when reconciling our accounts. Hard copies of the reconciliations are given to the director for review and to keep on file. The CPA is required to make the director immediately aware upon finding an outstanding check/direct credits via phone call or verbally in person.

View Audit 29458

Finding 32931 (2022-002)

Significant Deficiency 2022

Iowa Healthiest State Initiative

IA

Internal Control / Segregation of Duties

Our auditors identified that the organization does not have appropriate supervision and review, including documentation of the review. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we ...

Our auditors identified that the organization does not have appropriate supervision and review, including documentation of the review. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we are in the process of updating the supervision and review of financial records. Anticipated Date of Completion: May 1, 2023

View Audit 33391

Corrective Action Plans

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