Corrective Action Plans

Finding 12158 (2022-001)

Material Weakness 2022

Portage County

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

Portage County will verify that a vendor is not suspended or debarred by checking the SAM exclusions, prior to contracting with any vendor that will be paid $25,000 or more with federal funds. A time stamped copy of the results of the SAM exclusions search will be saved in a vendor file.

View Audit 16244

Finding 12157 (2022-001)

None 2022

Osprey Wilds Environmental Learning Center

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305

Contact Person Jolene Palme, Finance Manager Corrective Action Plan We are in the process of updating the Center?s written policies and procedures to include the requirements of the Uniform Guidance. Completion Date Fiscal year end 2023

View Audit 16241

Finding 12154 (2022-001)

None 2022

Loretto O'Brien Road Housing Development Fund Company, Inc.

NY

HUD Housing Programs

Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartme...

Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartments made the required payment in April 2022. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: April 2022

View Audit 16240

Finding 12153 (2022-001)

None 2022

Eagle County School District Re50j

CO

Subrecipient Monitoring § 200.332 § 200.501

Reference Number: 2022-001 Assistance Listing Number: 84.425 Federal Program Title: Education Stabilization Fund Awarding Agency / Pass-Through Entity: U.S. Department of Education, Colorado Department of Education Compliance Requirement: Subrecipient Monitoring Criteria: None for ECSD Correct...

Reference Number: 2022-001 Assistance Listing Number: 84.425 Federal Program Title: Education Stabilization Fund Awarding Agency / Pass-Through Entity: U.S. Department of Education, Colorado Department of Education Compliance Requirement: Subrecipient Monitoring Criteria: None for ECSD Corrective Action: The District agrees with the finding and has adopted Policy Regulations: DD-R, Project Partnerships, Sub-Award Grants, Sub-Contracts Pursuant to Grants, and Third-Party Grants Involving District Personnel, Programs or Facilities and; DD-R2, Grants to District Personnel Personnel Responsible: Sandra Farrell, COO and Chelsey Gerard, Director of Finance Completion Date: October 31, 2022

View Audit 16239

Finding 12150 (2022-001)

Significant Deficiency 2022

Richland Medical Center, Inc. D/b/a Central Ozarks Medical Center

MO

Subrecipient Monitoring Eligibility HUD Housing Programs

CORRECTIVE ACTION PLAN May 30, 2023 United States Department of Health and Human Services Richland Medical Center, Inc. d/b/a Central Ozarks Medical Center respectfully submits the following corrective action plan for the year ended November 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 0...

CORRECTIVE ACTION PLAN May 30, 2023 United States Department of Health and Human Services Richland Medical Center, Inc. d/b/a Central Ozarks Medical Center respectfully submits the following corrective action plan for the year ended November 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: November 30,2022 The findings from the November 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), and Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 2022-001 Recommendation The Center should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discount. Action Taken In May 2022 COMC hired a Sliding Fee Coordinator. This position reviews all new slide fee applications to ensure all required documentation is present and that the correct slide scale has been applied. This position also reviews current slide applications for patients that are sacheduled for upcoming appointments to ensure paperwork is current or if paperwork is outdated a new application is received. This position also monitors and trains staff on the slide fee process. The finding from this year was prior to the position being filled in 2022. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Sabrina McAfee, CFO at (573) 836-7079. Sincerely yours, Sabrina McAfee Chief Financial Officer

View Audit 16226

Finding 12149 (2022-001)

Significant Deficiency 2022

Nutrition, INC

IN

Internal Control / Segregation of Duties

Finding 2022-001 ? Financial Statement and Federal Awards Statement of Condition: Nutrition was not segregating duties of accounting and administrative responsibilities for internal control purposes. Status: Coming out of the pandemic impacted the ability to complete the segregation of duties proces...

Finding 2022-001 ? Financial Statement and Federal Awards Statement of Condition: Nutrition was not segregating duties of accounting and administrative responsibilities for internal control purposes. Status: Coming out of the pandemic impacted the ability to complete the segregation of duties process, due to the lack of staff. As a result, Nutrition is working to develop the processes that will help to implement the procedures that will segregate duties and will continue working with team members to implement processes to segregate duties moving forward. At this time, the development is on-going and will take place when the business growth warrants and supports such an action. Presently, adding additional staff to provide another layer of preparation, review, and monitoring would outweigh the costs.

View Audit 16224

Finding 12148 (2022-001)

None 2022

Healthy Start

IL

Cash Management

Corrective Action Plan Fiscal Year September 30, 2022 2022-01 Condition:In a sample of 40 centers reimbursement requests 25 of 40 centers, which represents 40 of 112 centers filing claims in fiscal year 2022 with the Sponsor, the period between the last monitor visit of fiscal year 2021 and the fir...

Corrective Action Plan Fiscal Year September 30, 2022 2022-01 Condition:In a sample of 40 centers reimbursement requests 25 of 40 centers, which represents 40 of 112 centers filing claims in fiscal year 2022 with the Sponsor, the period between the last monitor visit of fiscal year 2021 and the first monitor visit of fiscal year 2022 exceed six months. Management response:Management had a decrease in staff due to Covid and had fewer monitors available to complete the monitor visits. Corrective action taken: Management has increased the staff to complete the monitor visits within the required time to avoid a six (6) month lapse between monitor visits of sites. In addition Management has created a software program of the schedule of all Centers to notify Management of the days left prior to a six (6) month lapse. The software will give an alert of the number of days remaining for each Center before it reaches the six (6) months and allow Management to facilitate the timely scheduling of monitor visits.

View Audit 16217

Finding 12137 (2022-002)

Significant Deficiency 2022

Texas Biomedical Research Institute

TX

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Finding 2022-002 ? Cash Management ? Pass-Through Entities Condition: Texas Biomed did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by Texas Biomed within 30 days of requests for reimbursement received by Texas Biomed. Texas Biomed paid 2 of 23 sub...

Finding 2022-002 ? Cash Management ? Pass-Through Entities Condition: Texas Biomed did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by Texas Biomed within 30 days of requests for reimbursement received by Texas Biomed. Texas Biomed paid 2 of 23 subrecipients after 30 days of receipt of the request for reimbursement from the subrecipient, resulting in noncompliance with 2 CFR 200.305(b)(3). Corrective Action Plan: Texas Biomed will implement a more effective operating procedure for subrecipient invoice approval and timely payment that will include timeline expectations for the initial approval request to the applicable principal investigator upon receipt of invoices from the subrecipient, timeline for following-up with the principal investigator on approval requests, timeline and direction for seeking proxy approval if the principal investigator is unavailable or unable to provide a timely response, and timeline for entering the subrecipient invoice in Texas Biomed financial systems facilitating payment upon approval. Responsible Parties: Eduardo Meza, Director, Sponsored Programs Administration Completion Date: June 1, 2023

View Audit 16215

Finding 12136 (2022-001)

Significant Deficiency 2022

Texas Biomedical Research Institute

TX

Subrecipient Monitoring § 200.303

Finding 2022-001 ? Subrecipient Monitoring Condition: While risk assessment procedures were performed by Texas Biomed for selected subrecipients, for 2 of 5 of the selected subrecipients, Texas Biomed did not perform the risk assessment procedures in accordance with Texas Biomed?s documented proced...

Finding 2022-001 ? Subrecipient Monitoring Condition: While risk assessment procedures were performed by Texas Biomed for selected subrecipients, for 2 of 5 of the selected subrecipients, Texas Biomed did not perform the risk assessment procedures in accordance with Texas Biomed?s documented procedures and internal controls. Corrective Action Plan: Texas Biomed will revise existing procedures and internal controls to minimize the number of designated officials authorized to execute subaward agreements and amendments and elevate such responsibilities to more senior individuals. The designated officials will be responsible for reviewing risk assessments or subrecipient monitoring questionnaires and the most recent Single Audit of the relevant subrecipient. Prior to execution of a subaward agreement or amendment, the authorized designated officials will certify their review of risk assessment or subrecipient monitoring questionnaire and the most recent Single Audit. Responsible Parties: Eduardo Meza, Director, Sponsored Programs Administration Completion Date: June 1, 2023

View Audit 16215

Finding 12131 (2022-001)

Significant Deficiency 2022

Midwest Food Bank Nfp

IL

Procurement, Suspension & Debarment § 200.318 § 200.327

2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guida...

2022-001: Procurement Requirements Criteria: The Organization is required to establish a procurement policy in accordance with Uniform Guidance requirements, as specified in the compliance supplement. Condition: The Organization did not establish a procurement policy in accordance with Uniform Guidance 2 CFR 200.318 ? 200.327, as required for the major program. The Organization developed and implemented a policy during 2022 but it was not in effect for the whole organization for the entire year. Questioned costs: None Cause and Effect: By not having an updated procurement policy the Organization could expense funds that are not in accordance with the procurement policies established by Uniform Guidance. Corrective Plan: Midwest Food Bank NFP established a procurement policy in accordance with Uniform Guidance in 2022 to be fully implemented across the Organization with an effective date of January 1, 2023, led by Lisa Martin, CFO.

View Audit 16212

Finding 12130 (2022-002)

Significant Deficiency 2022

Midwest Food Bank Nfp

IL

Reporting

2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted two reports after the reporting deadline. Additionally, one required report was not filed. Condition: The Organization...

2022-002: Reporting Requirements Criteria: The Organization is required to submit various reports as listed in each grant agreement for the major program. The Organization submitted two reports after the reporting deadline. Additionally, one required report was not filed. Condition: The Organization did not timely file all reports in accordance with reporting requirements listed in each grant. Questioned costs: None Cause and Effect: By not filing all reports timely, the Organization could face repercussions from the grantors. Corrective Plan: Midwest Food Bank NFP inadvertently missed the reporting deadline due to misinterpreting the reporting requirements. The Organization, led by Lisa Martin, CFO, will establish a framework by June 30, 2023, to more closely identify and track reporting deadlines to ensure reporting within proper timeframes.

View Audit 16212

Finding 12129 (2022-003)

Significant Deficiency 2022

Community Action Partnership of Solano (dba) Cap Solano

CA

Reporting Subrecipient Monitoring Cash Management

Finding Number: 2022-003 ? Reporting Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: A new administrative staff position was added in Fiscal Year 2022-2023 that is is now responsible for submission in EARS to address timeliness...

Finding Number: 2022-003 ? Reporting Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: A new administrative staff position was added in Fiscal Year 2022-2023 that is is now responsible for submission in EARS to address timeliness issues. Management staff will take the following steps to ensure new staff are aware of policies established for continued commitment to timeliness: 1. Management staff will review current established timelines with staff responsible for submitting reports including reminders. Proposed Completion Date: 06/30/2023

View Audit 16211

Finding 12128 (2022-002)

Material Weakness 2022

Community Action Partnership of Solano (dba) Cap Solano

CA

Subrecipient Monitoring § 200.332 § 200.521

Finding Number: 2022-002 ? Subrecipient Monitoring Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for ...

Finding Number: 2022-002 ? Subrecipient Monitoring Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: The Subrecipient Monitoring policy and procedures were updated in August 2022 to include the procedures for evaluating risk for subrecipients and revise monitoring procedures. These procedures will be updated to include checking the Federal Awards clearinghouse annually to assess audit requirements for all subrecipients and ensure the monitoring policy includes procedures when those audits result in any concerns or findings for subrecipients. A revised risk assessment will be conducted for each subrecipient. Proposed Completion Date: 06/30/2023

View Audit 16211

Finding 12126 (2022-001)

Significant Deficiency 2022

Committee Against Domestic Abuse, Inc.

MN

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

SEE ATTACHED

View Audit 16204

Finding 12125 (2022-001)

Significant Deficiency 2022

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

HUD Housing Programs

Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement appr...

Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement approved. There is no disagreement with the audit finding. Action taken in response to finding: We have contacted HUD to obtain an approved management agreement. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: May 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Lisa Gindt at 651-766-4368.

View Audit 16186

Finding 12124 (2022-002)

Significant Deficiency 2022

St. Francis County Housing Authority

AR

Questioned Costs HUD Housing Programs Cash Management

2022-002 Ineligible Expenditures Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: All payments must be eligible items under federal guidelines. Condition: During the fiscal year ending June 30, 2022 CARES Act funds were used to provide funds to the board members. E...

2022-002 Ineligible Expenditures Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: All payments must be eligible items under federal guidelines. Condition: During the fiscal year ending June 30, 2022 CARES Act funds were used to provide funds to the board members. Each board member was provided a check in the amount of $2,500. Two of the board members returned their check prior to cashing them once they found out it was not allowed. Questioned costs: $5,000. Effect: Payments were made that are not allowable under HUD of federal guidelines. Cause: PHA was not aware of the limitations in place for payments made to board members. Repeat Finding: This finding was reported in the prior audit as item 2021-002. Recommendation: Reimbursement for the payments should be made to the Housing Authority. Views of responsible officials and planned corrective actions: We have begun the process of reimbursing the amounts paid to the board members and will refrain from making these payments in the future.

View Audit 16182 Questioned Costs: $1

Finding 12123 (2022-001)

Significant Deficiency 2022

Associated Production Services, INC

PA

Allowable Costs / Cost Principles Cash Management Reporting

Views of responsible officials and planned corrective actions: The Organization agrees with this finding. The Chief Financial Officer will prepare the required reports and the Executive Director will review the grant terms and conditions and the draft of the required reports before approving the sub...

Views of responsible officials and planned corrective actions: The Organization agrees with this finding. The Chief Financial Officer will prepare the required reports and the Executive Director will review the grant terms and conditions and the draft of the required reports before approving the submission of the required reports.

View Audit 16173

Finding 12122 (2022-002)

Significant Deficiency 2022

Quincy Area Network Against Domestic Abuse

IL

Subrecipient Monitoring Reporting § 200.329

Finding 2022-002 Reporting ? The Executive Advocate (Tony Metz) will review newly signed con tracts for programmatic report requirements and enter the due dates into the tracking spreadsheet. ? Each staff member with responsi bility for completing reports will have access to the tracking spreadsheet...

Finding 2022-002 Reporting ? The Executive Advocate (Tony Metz) will review newly signed con tracts for programmatic report requirements and enter the due dates into the tracking spreadsheet. ? Each staff member with responsi bility for completing reports will have access to the tracking spreadsheet document. ? The Executive Advocate will remind the team member responsible for completing the report two weeks before the due date. ? The assigned staff member will complete the report, submit the report, and mark the submission date in the tracking spreadsheet. ? The Execu tive Advocate will be responsible for monitoring th e submission of reports and alerting the Chief Executive Officer prior to any missed deadlin es. This process will be reviewed by the Finance Committee and approved by the Quanada Board of Trustees as part of our Fiscal Policy document.

View Audit 16172

Finding 12119 (2022-001)

Significant Deficiency 2022

Cartwright Elementary School District No. 83

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Dr. Derek Etheridge Anticipated Completion Date: December 15, 2022 Planned Corrective Action: Recommendation: The District should review Fed...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Dr. Derek Etheridge Anticipated Completion Date: December 15, 2022 Planned Corrective Action: Recommendation: The District should review Federal requirements over Davis Bacon. Planned Corrective Action: Members of the Cartwright School District Federal Programs Department and members of the Cartwright School District Business Services Department will attend training on the Education Department General Administrative Regulations (EDGAR), specifically as it relates to the use of Federal funds for the purpose of construction, including Davis Bacon. This training will be conducted by Brustein & Manasevit, Arizona Department of Education, or another expert in EDGAR policies and procedures. Recommendation: The District should develop policies and procedures [around Davis Bacon] and ensure those developed policies and procedures are implemented. Planned Corrective Action: In general, Federal funds will not be used for construction projects in the district, as construction is generally not allowed using Federal funding sources. However, in the rare event that Federal funds are used for construction projects, the following policies/procedures will be implemented: ? Before the school district enters into a contract for a construction project, the Director of Federal Programs will ensure the project is allowable under the appropriate Federal grant and will submit required documentation to request prior approval from the Arizona Department of Education. The District will not proceed with the planned construction project until the Arizona Department of Education provides approval. ? All construction contracts in which Federal funds will be used will contain language requiring prevailing wages. ? All construction contracts in which Federal funds will be used will contain language requiring the contractor and/or subcontractor to submit certified payroll records weekly to the Cartwright School District Director of Business Services. ? The Cartwright School District Director of Business Services will review the certified payroll records weekly to ensure prevailing wages are being paid by the contractor and/or subcontractor. Recommendation: The District should review the chart of accounts and ensure grant budget and expenditure amounts are recorded as prescribed in the chart of accounts. Planned Corrective Action: Members of the Cartwright School District Business Services Department will attend training on the Uniform System of Financial Records (USFR), specifically the section regarding the chart of accounts. This training will be conducted by Heinfeld & Meech, Arizona Association of School Business Officials, or another expert in the Uniform System of Financial Records? chart of accounts. The Director of Business Services will then present the information to all District administrators, including those in the Federal Programs Department. All requisitions will follow multiple approvals to provide the opportunity to review the account codes for accuracy. At a minimum, when utilizing Federal funds, approvals will include an administrator in Cartwright School District?s Federal Programs Department, the Cartwright School District Purchasing Department, and an administrator in Cartwright School District?s Business Services Department.

View Audit 16170

Finding 12118 (2022-001)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Questioned Costs Eligibility Cash Management

Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID 19 HRSA COVID 19 Claims Reimbursement for the Uninsured Program and the COVID 19 Coverage Assistance Fund Management agrees with this find...

Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID 19 HRSA COVID 19 Claims Reimbursement for the Uninsured Program and the COVID 19 Coverage Assistance Fund Management agrees with this finding and performed a review of claims submitted to the HRSA COVID 19 Uninsured Program identifying payments for ineligible services and refunded the entire overpayment amount. In March 2022, HRSA announced the discontinuance of the HRSA COVID 19 Uninsured Program, and therefore, remediation of internal controls is no longer applicable. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159 Questioned Costs: $1

Finding 12117 (2022-003)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Federal Grantor: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution All expenditures included by VUMC Management (Management) in its sub...

Federal Grantor: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution All expenditures included by VUMC Management (Management) in its submissions in the Department of Health and Human Services (HHS) portal were verified against HHS guidance to ensure allowability. Management understands that additional audit evidence must be retained at a detailed enough level to allow the auditor to meet their reperformance standard. Management believes that our control risk is mitigated by the fact that our lost revenues far exceed any provider relief funding received. However, should management need to report any future eligible expenses in the HHS portal, we will retain additional audit evidence to enable auditor reperformance of the controls regarding allowability of expenditures. Management also established appropriate review and approval controls surrounding the performance and review of the lost revenue analytic and the subsequent reporting of lost revenue in the HHS portal. Management retained documentation to support execution of this control; however, Management understands that additional audit evidence supporting the reviews was not available to the auditor to evidence execution of this control. Management will retain additional audit evidence to allow the auditor to reperform execution of this control for future HHS portal submissions. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159

Finding 12115 (2022-002)

Material Weakness 2022

Vanderbilt University Medical Center

TN

Subrecipient Monitoring Reporting § 200.303

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.067, Global AIDS Award Number: 6 NU2GGH001943-05-09 VUMC is a prime recipient of funding from the Centers for Disease Control and Prevention related to the Global AIDS grant and made first tier subawards of grea...

Federal Grantor: U.S. Department of Health and Human Services Assistance Listing No.: 93.067, Global AIDS Award Number: 6 NU2GGH001943-05-09 VUMC is a prime recipient of funding from the Centers for Disease Control and Prevention related to the Global AIDS grant and made first tier subawards of greater than $30,000. VUMC reported the subaward from VUMC, the prime, to Friends in Global Health, the subrecipient, as a single report in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) instead of filing a separate report for each subaward. Procedures and internal controls were in place for first tier subawards. VUMC has changed procedures and internal controls to report each Global AIDS subaward separately in FSRS. All subawards have been reported in FY23 in compliance with the Transparency Act. Paula Yarbrough, VUMC Director ? Grants and Contracts, will be responsible for implementation by fiscal year-end 2023.

View Audit 16159

Finding 12114 (2022-001)

None 2022

Swedishamerican Health System Corporation

IL

Reporting Internal Control / Segregation of Duties § 200.303

Corrective Action Plan For: SwedishAmerican Health System Finding number: 2022-001 Description of the finding: Amounts reported as eligible expenses in Reporting Period 2 were overstated by approximately $1,059,100. Corrective actions taken or planned: Lab expenses were erroneously duplicated d...

Corrective Action Plan For: SwedishAmerican Health System Finding number: 2022-001 Description of the finding: Amounts reported as eligible expenses in Reporting Period 2 were overstated by approximately $1,059,100. Corrective actions taken or planned: Lab expenses were erroneously duplicated due to using two sources for COVD-19 lab expenses ? 1) lab expenses internally charged to certain departments, and 2) a summary of lab expenses for all departments. This was discovered in April 2022, after Reporting Period 2 had closed on March 31, 2022. The reporting portal does not allow edits to a prior closed period; therefore, we assessed all received PRF funds against all uses of funds. Reporting Period 1 and 2 we only used expenses; however, we had lost revenue of approximately ($26,783,301) when comparing actual net revenues from April 1, 2020 to June, 30 2020, to the same period April 1, 2019 to June 30, 2019. When subtracting overstated lab expenses of $1,059,100 from Reporting Period 2, this leaves lost revenues of approximately ($25,724,223) to use in in future reporting periods. Reporting Period 3 and Reporting Period 4 we received funds of approximately $17,354,104 which is less than the remaining lost revenue of approximately ($25,724,223). Reporting Period 3 and Reporting Period 4 will only use lost revenues to justify the funds received. If we could correct reporting period 2 we would claim $1,059,100 against lost revenue and reduce the duplicated expense. However, if we receive funds for reporting periods after Reporting Period 4, we will deduct the excess expenses reported from lost revenues remaining to be claimed. Anticipated completion date: 4/18/2022 Person responsible for Corrective Action Plan: Patricia DeWane, CFO and Treasurer, (779) 696-4009 pdewane@uwhealth.org SwedishAmerican Health System, SwedishAmerican Hospital, DBA UW Health

View Audit 16158

Finding 12100 (2022-001)

None 2022

Cook County School District 130

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completio...

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023. Name of Contact Person: Colleen McKay, Superintendent. Management Response: The District will review the reporting deadlines and file reports moving forward on a timely manner by the due dates.

View Audit 16156

Finding 12095 (2022-001)

Significant Deficiency 2022

Bi-State Development Agency of the Mo-Il Metropolitan District

MO

Procurement, Suspension & Debarment

Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Bill Dee and Tom White, Grant Management Anticipated Completion Date: 10/25/2022 Corrective Action Plan: There is a process in place. We will run this process as designed. The process is for the buyer...

Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Bill Dee and Tom White, Grant Management Anticipated Completion Date: 10/25/2022 Corrective Action Plan: There is a process in place. We will run this process as designed. The process is for the buyer to check the SAM.gov system for debarment and keep a copy of the record in the procurement file.

View Audit 16153

Corrective Action Plans

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