Corrective Action Plans

Finding 23170 (2022-001)

None 2022

Pinellas Co. Voa Elderly Hsg., Inc. (creekside Manor Ii)

VA

Reporting Questioned Costs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $7,302. Management will ensure ...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $7,302. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 22, 2022

View Audit 17834

Finding 23169 (2022-001)

Material Weakness 2022

Boone County, Missouri

MO

Questioned Costs Subrecipient Monitoring Material Weakness

Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US...

Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.

View Audit 23031

Finding 23168 (2022-002)

Material Weakness 2022

Boulder County, Colorado

CO

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

2022 ? 002 Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County was not able to provide supporting documentation for their reported amounts. The County failed to retain data records for the point in time that was used to report each submission. As a result, reported key ...

2022 ? 002 Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County was not able to provide supporting documentation for their reported amounts. The County failed to retain data records for the point in time that was used to report each submission. As a result, reported key line items could not be supported. Recommendation: We recommend that policies and procedures be implemented to ensure that all financial and special reports are filed timely and accurately and that reports are reviewed and approved by an authorized State official prior to submission to ensure accurate support for the reported amounts. Views of responsible officials and planned corrective actions: The county agrees with the finding will improve the process for reporting under the Emergency Rental Assistance program and retain documentation that supports the information reported. ERAP program management will provide supporting documentation for their reported amounts to the Federal Treasury moving forward. We have implemented corrective action in May 2023 for preparation and submission of the ERA2 2023 Q1 Treasury report. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023

View Audit 23003

Finding 23167 (2022-001)

Significant Deficiency 2022

Boulder County, Colorado

CO

Allowable Costs / Cost Principles Questioned Costs Eligibility § 200.303 § 200.403

2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and contr...

2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and controls over the processing of beneficiary payments to ensure amounts are properly paid and reimbursed. Views of responsible officials and planned corrective actions: The county agrees with the finding. The county will improve the controls over processing beneficiary payments to ensure that the proper amounts are paid to beneficiaries. ERAP program management, who review and determine eligibility, will pay closer attention to process allowable benefit payments based on base rent and not include utilities. Corrective action was taken in the spring of 2023 when this issue was identified during the 2022 audit. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023

View Audit 23003 Questioned Costs: $1

Finding 23166 (2022-001)

Material Weakness 2022

Adventist Health System Sunbelt Healthcare Corporation

FL

Reporting Cash Management Eligibility § 200.303

Finding 2022-001 ? Activities Allowed or Unallowed, Eligibility, and Special Tests and Provisions Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 T...

Finding 2022-001 ? Activities Allowed or Unallowed, Eligibility, and Special Tests and Provisions Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 Testing for the Uninsured Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 01/01/2022?3/31/2022 Views of responsible officials and planned corrective actions: Management agrees with the finding. Our standard procedure is to verify insurance coverage for all patients. We believe in instances where documentation was not maintained to evidence that additional insurance verification procedures were performed in addition to the standard patient inquiry, such instances were a documentation error and not a process issue. Since the federal program has ended, no further action will be taken. Management has noted that in certain instances, patients identify themselves as uninsured but following their date of service, AdventHealth identified that the patient either had insurance coverage or was eligible for Medicaid. AdventHealth was not aware that the patient had insurance coverage and requested reimbursement from HRSA, prior to AdventHealth identifying insurance coverage. AdventHealth has processed a refund to HRSA, in instances where reimbursement was received from another payer or another payer was available to provide reimbursement. Documentation was established effective September 30, 2022, to evidence the operating effectiveness of internal controls in place over balance billing. Responsible official: Stacey Wilson, Director Grants Management

View Audit 18245

Finding 23164 (2022-002)

Material Weakness 2022

Heart of Texas Behavioral Health Network

TX

Questioned Costs Material Weakness Reporting

Finding 2022-002 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: Medicaid Administrative Claiming (MAC) CFDA # 93.778 Finding Summary: We noted that the Center filed the quarterly reports as required; however, upon...

Finding 2022-002 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: Medicaid Administrative Claiming (MAC) CFDA # 93.778 Finding Summary: We noted that the Center filed the quarterly reports as required; however, upon reviewing the support for the expenditures for the second quarter, it was noted that reported numbers were inaccurate which resulted in incorrect reporting and the receipt of unearned grant funds. Responsible Individuals: Chief Financial Officer Corrective Action Plan: With specific regard to Medicaid Administrative Claiming (MAC) reporting? The Center will review and evaluate staff duties to provide proper segregation of duties. This will ensure that errors or irregularities are prevented or detected on a timely basis in the normal course of business and promptly corrected. The Center will review and evaluate staff training to ensure MAC reporting is performed in accordance with policies and procedures. The Center will review and evaluate MAC reporting review and approval processes to identify and correct errors prior to submitting the MAC reports. Anticipated Completion Date: August 31, 2023

View Audit 22913 Questioned Costs: $1

Finding 23162 (2022-004)

Material Weakness 2022

City of Beaveron

MI

Matching / Level of Effort / Earmarking Questioned Costs Procurement, Suspension & Debarment

The City of Beaverton respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Quast, Janke & Company 1010 N Johnson St Bay City, MI 48708 ...

The City of Beaverton respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Quast, Janke & Company 1010 N Johnson St Bay City, MI 48708 Audit Period: June 30, 2022 Contact person responsible for Corrective Action Kimberly Hines, City Manager The findings from the June 30, 2022 schedule of findings and questions costs are detailed in the schedule above. The findings are numbered consistently with the numbers assigned in the schedule. 2022-004 Written Policies Required by the Uniform Guidance Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Action Taken: The City has been provided an example of appropriate policies to use as a guide in updating their written policies. City management is currently working on updating all current procedures and policies to ensure that they are compliant with Uniform Guidance for all current and future Federal Awards. Anticipated Completion Date: June 2023

View Audit 18000

Finding 23156 (2022-011)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants...

2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the HEA. The University also did not document how the amount of the HEERF grant spent on these two required activities was reasonable and necessary given the unique circumstances of the University. As a result of this condition, the University did not fully comply with the requirements of the HEERF III grant. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action. The University will review the compliance requirements of each grant when received to ensure compliance with such requirements. The University will more properly track staff time in a detailed fashion in any similar circumstances in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/28/2023

View Audit 23264

Finding 23155 (2022-010)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student ...

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student balances. Of the 40 students tested, two students were identified where the incorrect outstanding balance was used to calculate the student emergency aid grant, and one student was identified who was awarded emergency aid, however, the award was not paid to the student. As a result of this condition, the University overdrew funds from G5 in the total amount of $800 and failed to pay award to a student in the amount of $500. Auditor Recommendation. We recommend that the University implement procedures to review reconciliations for accuracy. Corrective Action: The University acknowledges this was an oversight and has put a new procedure in place that will identify this type of error and correct it sooner. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/12/2023

View Audit 23264

Finding 23154 (2022-009)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Cash Management Reporting

2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being repor...

2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being reported on the University's website. In July 2021, a lump sum amount was recorded to the books and records for an amount equal to the University's HEERF III institutional grant award ($584,212), and actual amounts expended were not monitored. As a result of this condition, the University did not fully comply with the requirements of the HEERF grants. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action: The University understands that the HEERF funds should have been recorded as revenue and expense items even if all the funds were being given directly to students. This procedure has been documented in our Standard Operating Procedures and the error will not occur again. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/31/2022

View Audit 23264

Finding 23153 (2022-008)

Significant Deficiency 2022

Cleary University

MI

Procurement, Suspension & Debarment

2022-008 ? Purchases Made Outside of the University's Procurement Process Auditor Description of Condition and Effect. Of the four disbursements tested from the institutional portion, two instances were noted where the University made medium to large purchases amounting ...

2022-008 ? Purchases Made Outside of the University's Procurement Process Auditor Description of Condition and Effect. Of the four disbursements tested from the institutional portion, two instances were noted where the University made medium to large purchases amounting to $72,802, and management did not maintain records evidencing each quote received. As a result of this condition, the University did not follow its procurement policy. Auditor Recommendation. We recommend management train employees on the University's policies and procedures. Corrective Action. The University has renewed training on its Procurement Policy. The University should always follow its Procurement Policy. In this case, the University did not have a procurement policy in place in May 2020 when the contract was signed. However, a written procurement policy has been implemented subsequent to the contract being signed. Responsible Person. Alan Drimmer Anticipated Completion Date: 7/31/2022

View Audit 23264

Finding 23152 (2022-007)

Material Weakness 2022

Cleary University

MI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharge...

2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharged outstanding student balances using the excess student portion of HEERF III. Management advised students the funds could be applied to outstanding balances; however, students were not given the option to receive a cash payment in lieu of being applied to outstanding balances. Management also did not maintain detail records tracking how HEERF funds were spent across HEERF I, HEERF II, and HEERF III. As a result of this condition, the student portion of HEERF III was used for a purpose other than to provide emergency financial aid grants to students. The University partially discharged the existing student balance of 31 students amounting to $88,958. The University did not spend the required cumulative minimum of the student portion on allowable costs. Auditor Recommendation. We recommend management and accounting personnel with involvement in federal funding attend grant specific trainings and that the University maintain detailed records to allow the proper tracking of federal expenditures on a grant level basis. "Corrective Action: The University better understands the tracking requirements and the University will ensure any future funds are tracked appropriately based on the grant guidelines. Specifically with respect to HEERF III disbursements, Cleary agrees with the finding. After disbursing HEERF III funds to each student, some students had remaining outstanding balances. Management was concerned for a subset of 31 students who still had large remaining balances and were in danger of having that balance sent to a collection agency. So the remaining funds available were applied to the balances of those students. In other communications to students, the University had in the past offered students the option of applying the funds to their accounts or taking the amount in cash. Due to an oversight, the University did not offer that option to students in this circumstance. The University should have presented students with the option of receiving the HEERF funds in cash rather than having it applied to their student account. The University is in the process of drafting a communication to each of the 31 individual students affected, making them aware that Cleary applied HEERF funds to their outstanding student balances but should have offered a cash payment option. The letter will state that Cleary can issue cash disbursements if the student contacts the Student Accounts office. The communication also makes it clear to students that this will create a balance due on their current student account that must be satisfied before they can re-register for classes. In addition, Business Office and Financial Aid staff involved in federal funding will attend grant-specific training on an annual basis." Responsible Person. Alan Drimmer Anticipated Completion Date: 4/20/2023

View Audit 23264 Questioned Costs: $1

Finding 23139 (2022-006)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

2022-006 ? Review of Reconciliations Auditor Description of Condition and Effect. We noted a variance for Pell disbursements between the University's financial records and the COD. As a result of this condition, the University initially overstated Pell disbursements on i...

2022-006 ? Review of Reconciliations Auditor Description of Condition and Effect. We noted a variance for Pell disbursements between the University's financial records and the COD. As a result of this condition, the University initially overstated Pell disbursements on its SEFA by $44,941 and an adjustment was required to be made. Auditor Recommendation. We recommend that the University implement procedures to review monthly reconciliations for accuracy. Corrective Action: The University had a change in senior financial management and along with that broader access to G5 which in turn has allowed for additional procedures for monthly reconciliation of federal awards to the internal accounting system. We believe this will prevent this type of error from occurring in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 3/15/2023

View Audit 23264

Finding 23138 (2022-005)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

2022-005 ? Timeliness of Student Status Changes Auditor Description of Condition and Effect. We noted that four students out of a testing population of 17 were not reported timely to NSLDS. As a result of this condition, the University reported four students whose status...

2022-005 ? Timeliness of Student Status Changes Auditor Description of Condition and Effect. We noted that four students out of a testing population of 17 were not reported timely to NSLDS. As a result of this condition, the University reported four students whose status was reduced from full-time to three-quarter time to the NSLDS after the 60 day deadline. Auditor Recommendation. We recommend that the College implement procedures to report status changes for all students on a timely basis and to maintain documented procedures for enrollment reporting to prevent untimely reporting in the future. Corrective Action: The University acknowledges the error. There is now a monthly procedure in place to report student status changes to the NSLDS documented in Standard Operating Procedures. Responsible Person. Alan Drimmer Anticipated Completion Date: 1/15/2023

View Audit 23264

Finding 23137 (2022-004)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not...

2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not fully comply with the special tests and provisions requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing Title IV funds associated with students who withdraw. Corrective Action: The University recognizes the error of not returning this $28 in a timely manner. At the time, the University had only one individual, the senior financial aid advisor, with this responsibility and the staff member had a serious personal emergency which caused the delay. We have now implemented a new procedure and provided cross training to other staff members who can now return federal funds. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/24/2022

View Audit 23264

Finding 23136 (2022-003)

Significant Deficiency 2022

Cleary University

MI

Questioned Costs Eligibility Reporting

2022-003 ? Subsidized Loans Awarded to Student without Financial Need Auditor Description of Condition and Effect. The University provided a direct subsidized loan to a student without financial need. As a result of this condition, the University did not fully comply wit...

2022-003 ? Subsidized Loans Awarded to Student without Financial Need Auditor Description of Condition and Effect. The University provided a direct subsidized loan to a student without financial need. As a result of this condition, the University did not fully comply with student financial aid eligibility requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing student information to provide the correct type of financial aid to students. Corrective Action. The one instance noted in this finding for $1,361 was discovered in 2022-23 and the only one of its kind that Management is aware of. Once the University became aware of it, the student was notified, and the correction was made in Common Origination and Disbursement in the 2021-22 fiscal year. New qualified staff has been added to the Business Office and new student accounts software was implemented in Spring of 2022 that reviews need and grade level and awards loans properly. Responsible Person. Alan Drimmer Anticipated Completion Date: 11/16/2022

View Audit 23264

Finding 23122 (2022-002)

Significant Deficiency 2022

Parallax Advanced Research Corporation

OH

Cash Management Procurement, Suspension & Debarment

As a self-funded non-profit, management of cash is one of our highest priorities. The majority of our subcontractor invoices are ordinarily paid within 30 days of the submission of Parallax?s payment request to the government. This is consistent with the results of the audit. To remediate the situat...

As a self-funded non-profit, management of cash is one of our highest priorities. The majority of our subcontractor invoices are ordinarily paid within 30 days of the submission of Parallax?s payment request to the government. This is consistent with the results of the audit. To remediate the situation, management is working to increase the line of credit (LOC) which will facilitate earlier payments to suppliers. One of the gating items, is the completion of this annual financial audit. Once submitted, our bank will review and, if acceptable, process our request. Indications are that the bank will increase our LOC. Projected Completion: Jan 30, 2023.

View Audit 23289

Finding 23121 (2022-001)

None 2022

Florida Voa Elderly Housing, Inc. (creekside Manor I)

VA

Reporting Questioned Costs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $5,846. Management will ensure t...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $5,846. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 22, 2022

View Audit 23251

Finding 23120 (2022-001)

None 2022

Asi - Jamestown, Inc.

MN

Questioned Costs HUD Housing Programs

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Jamestown, Inc. respectfully submits the following corrective action plan for the year ended Dece...

ASI - JAMESTOWN, INC. HUD PROJECT NO. 094-HH001-NP-WPH-CA CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Jamestown, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, Assistance Listing Number 14.181 The Project did not have adequate supporting documentation for a petty cash disbursement. Recommendation: The Project should obtain adequate supporting documentation before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 22912 Questioned Costs: $1

Finding 23095 (2022-005)

None 2022

Henderson County Health Care Corporation - Two

KY

HUD Housing Programs Matching / Level of Effort / Earmarking

To reduce operating costs, payroll costs and other shared expenses are initially processed and paid through Redbanks Towers and Apartments. The other two affiliated properties managed by Henderson County Health Care Corporation, II reimburse Redbanks Towers and Apartments for their proportionate sha...

To reduce operating costs, payroll costs and other shared expenses are initially processed and paid through Redbanks Towers and Apartments. The other two affiliated properties managed by Henderson County Health Care Corporation, II reimburse Redbanks Towers and Apartments for their proportionate share of the costs. The $54,930 are not loans to the other affiliated properties. The amount can be attributed to timing differences and billing the affiliated properties after an expense is paid. Due to employee issues and turnover, some of the reimbursements were not made in a timely manner. Management has taken proactive steps to ensure timely reimbursement in the future, including but not limited to, outsourcing accounts payable, changes in staffing, monitoring the intercompany reimbursements, etc. As of October 4, 2022, $43,404.81 of the amount has been reimbursed to Redbanks Towers and Apartments. The balance of $11,525.42 will be reimbursed as soon as possible.

View Audit 25867

Finding 23094 (2022-004)

None 2022

Henderson County Health Care Corporation - Two

KY

HUD Housing Programs

The tenant security deposit account is underfunded due to more interest being paid out than what was earned. Management will transfer funds to adequately fund the liability to tenants as soon as possible.

View Audit 25867

Finding 23091 (2022-001)

Material Weakness 2022

Primary Health Care, Inc.

IA

Procurement, Suspension & Debarment Questioned Costs

Management?s action plan to improve compliance includes a formal review of Primary Health Care?s procurement policies by Kelly Huntsman, Chief Executive Officer, in November 2022 to assure policies are consistent with Uniform Guidance. If revisions are necessary, Kelly will bring them to the Board ...

Management?s action plan to improve compliance includes a formal review of Primary Health Care?s procurement policies by Kelly Huntsman, Chief Executive Officer, in November 2022 to assure policies are consistent with Uniform Guidance. If revisions are necessary, Kelly will bring them to the Board of Directors for approval. Nathan Simpson, Chief Operating Officer has scheduled procurement training on Primary Health Care?s procurement policies for all leaders by December 2022. The training will educate all managers and above on Primary Health Care?s procurement policy and reinforce adherence to improve compliance.

View Audit 25865

Finding 23087 (2022-004)

Material Weakness 2022

Calhoun Community Unit School District 40

IL

Internal Control / Segregation of Duties

Finding No.: 2022-004 U.S. Department of Education ? 2021 & 2022 Elementary and Secondary School Emergency Relief Fund ? CFDA No. 84.425 Condition: The District...

Finding No.: 2022-004 U.S. Department of Education ? 2021 & 2022 Elementary and Secondary School Emergency Relief Fund ? CFDA No. 84.425 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Plan: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 23685

Finding 23083 (2022-003)

Material Weakness 2022

Calhoun Community Unit School District 40

IL

Internal Control / Segregation of Duties

Finding No.: 2022-003 U.S. Department of Agriculture ? 2021 & 2022 Child Nutrition Cluster ? CFDA No. 10.555/10.553/10.649 Condition: The District?s accounting fun...

Finding No.: 2022-003 U.S. Department of Agriculture ? 2021 & 2022 Child Nutrition Cluster ? CFDA No. 10.555/10.553/10.649 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Plan: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 23685

Finding 23064 (2022-001)

Significant Deficiency 2022

Idaho State University

ID

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster - Cash Management Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document that the Cash Management draw...

Student Financial Assistance Cluster - Cash Management Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document that the Cash Management drawdown reviews are being performed to correct errors in a timely manner and to minimize the likelihood of errors going undetected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process was implemented that includes the approval of the Controller prior to G5 federal financial aid draws. Name(s) of the contact person(s) responsible for corrective action: Angie Dobbins, Controller Planned completion date for corrective action plan: June 2022

View Audit 22380

Corrective Action Plans

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