Corrective Action Plans

Finding 22381 (2022-002)

Material Weakness 2022

Little Buns, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-002 Internal Control Over Activities Allowed or Unallowable (ALN# 59.008 COVID-19 Disaster Assistance Loans) Type of Finding: Material Weakness in Internal Control Over Compliance Condition and Context: During the year ended December 31, 2022, the Executive Director was paid a one-tim...

Finding 2022-002 Internal Control Over Activities Allowed or Unallowable (ALN# 59.008 COVID-19 Disaster Assistance Loans) Type of Finding: Material Weakness in Internal Control Over Compliance Condition and Context: During the year ended December 31, 2022, the Executive Director was paid a one-time payment in the amount of $60,000 and another $50,000 was paid to an LLC that is owned by the Executive Director?s daughter. There were no services provided to support these payments. Action(s) taken or planned on the finding: Little Buns, Inc. will provide oversight with a paid position of a CPA controller to oversee the fundraising efforts for compliance with all non-profit regulations. In order to fully engage with non-profit regulation, Little Buns, Inc. will create transparency of all non-profit accounts, including fundraising, investment and grant streams. All funds deemed inappropriate will be paid back by the Executive Director. If there are any questions regarding this plan, please call the undersigned at 317-663-8276. Sincerely, Maxine Jeglum, Director

View Audit 20797 Questioned Costs: $1

Finding 22380 (2022-003)

None 2022

Blanchester Local School District

OH

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.403

The district will implement procedures to ensure that personnel paid from federal funding complete single funding certifications and/ or time and effort logs.

View Audit 20899 Questioned Costs: $1

Finding 22376 (2022-003)

Significant Deficiency 2022

Wes-Del Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.404

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sharon Fowler Contact Phone Number: (765) 358-4006 Views of Responsible Official: The Superintendent and Corporation Treasurer felt that expenses of $15,787.31 were justifiable due to the lack of fund raiser dollars for prom because ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sharon Fowler Contact Phone Number: (765) 358-4006 Views of Responsible Official: The Superintendent and Corporation Treasurer felt that expenses of $15,787.31 were justifiable due to the lack of fund raiser dollars for prom because of COVID. Part of that expense amount was for Esports Club chairs. These chairs are used for Esports only after school, and used during the day in regular classrooms. As for the Freshman Class Sponsor, Assistant Wrestling Coach, and Elementary Talen Show Sponsor, these contracts were paid from ESSER. The ECA positions were inadvertently added to teachers? contracts, as usual, and not taken out of the Education Fund. Description of Corrective Action Plan: Beginning with the 2022-23 fiscal year, we will be more careful with what we spend from ESSER Funds. Anticipated Completion Date: July 2023

View Audit 21466 Questioned Costs: $1

Finding 22328 (2022-001)

Significant Deficiency 2022

Bandon Community Health Center Dba Coast Community Health Center

OR

Special Tests & Provisions Questioned Costs Significant Deficiency

November 11, 2022 Fr: Linda Maxon Re: Single Audit Finding: CliftonLarsonAllen LLP Audit Finding #2022-001, for Coast Community Health Centers fiscal year audit period ending 1/31/2022 With respect to the audit finding, Coast Community Health Center will address the following: ? Review and further d...

November 11, 2022 Fr: Linda Maxon Re: Single Audit Finding: CliftonLarsonAllen LLP Audit Finding #2022-001, for Coast Community Health Centers fiscal year audit period ending 1/31/2022 With respect to the audit finding, Coast Community Health Center will address the following: ? Review and further develop trainings for front-desk staff on the appropriate procedures to assist in preparation and required completion of the sliding fee applications and proof of income forms. ? Review and further develop trainings for staff on appropriate evaluation of the forms and determining the appropriate category on which to place patients regarding the sliding fee program ? Review and further develop trainings for staff on monitoring the periodic update of the patients sliding fee application and related information ? Review and further develop trainings for staff on coordinating initial placement and subsequent updates with billing so the billing system is consistent with the supporting information for the sliding fee program ? Review document retention procedures regarding the sliding fee program to ensure each patient participating in the program has documentation supporting their classification within the billing system ? Finance staff will, at minimum quarterly, review and audit a sample of sliding fee patients to ensure that discounts are being applied appropriately and that documentation of eligibility is being collected This should address the deficiencies noted in correct placement of patients on the sliding fee scale and the issue of missing supporting documentation. Respectfully Submitted, Linda S. Maxon Chief Executive Officer

View Audit 26343

Finding 22327 (2022-001)

Material Weakness 2022

Community Memorial Hospital District D/b/a Syracuse Area Health

NE

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the fe...

Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: SAH selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in SAH?s Period 2 submission, the reported patient service revenue amounts did not agree to the underlying internal financial statements. Furthermore, SAH did not report actual revenue for Quarter 3 2021 and Quarter 4 2021. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, SAH incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, SAH would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Karrie Beach, VP of Finance

View Audit 26341

Finding 22324 (2022-001)

Significant Deficiency 2022

Valley of the Sun School Properties Four

AZ

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

The project has been reimbursed $51 for the expenditure paid for another property. We have re-trained the staff on the proper protocol and review procedures for the payment of expenditures for each of the properties we manage.

View Audit 26339 Questioned Costs: $1

Finding 22323 (2022-006)

Significant Deficiency 2022

Penasco Independent School District

NM

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

Corrective Action: We will work with the District staff to plan and obtain purchase orders before receiving items and / or placing orders. Due Date of Completion: June 30, 2023 Responsible Party(ies): Business Manager

View Audit 25727

Finding 22322 (2022-004)

Significant Deficiency 2022

Haven - Violence Prevention and Support Services

NH

Allowable Costs / Cost Principles Questioned Costs

2022-004: Time Sheets Time sheets are detailed out by program but not by grant thus it is not straightforward to ensure that the amounts charged to the grant were allowable. We recommend that time sheets support the time allocated to the grant and that a second review be performed and documented fo...

2022-004: Time Sheets Time sheets are detailed out by program but not by grant thus it is not straightforward to ensure that the amounts charged to the grant were allowable. We recommend that time sheets support the time allocated to the grant and that a second review be performed and documented for allowable charges to the grants. Action Taken: The time sheets are created based on the uniqueness of each employee salary funding. The time sheets are created to only be funded from the approved grant budgets as submitted to the grantors. If funding changes and the change should affect the payroll, all time sheets associated with the change will be modified by the Office Manager to match the change. The time sheets currently are reviewed by employees? direct supervisors for their signature, then reviewed and reconciled by the Office Manager (HR) within the payroll process. Once the payroll is entered it is then reviewed again by the Executive Director and in her absence the Finance Director for final processing.

View Audit 24945

Finding 22321 (2022-003)

Significant Deficiency 2022

Haven - Violence Prevention and Support Services

NH

Allowable Costs / Cost Principles Cash Management Reporting

2022-003: QuickBooks Expenditure Tracking HAVEN utilizes QuickBooks by customer reports to track the expenditures applied to the grants. There were four instances where the QuickBooks report did not agree to the reimbursement request for the grant. We recommend that a report is run from QuickBooks ...

2022-003: QuickBooks Expenditure Tracking HAVEN utilizes QuickBooks by customer reports to track the expenditures applied to the grants. There were four instances where the QuickBooks report did not agree to the reimbursement request for the grant. We recommend that a report is run from QuickBooks to support the grant reimbursement request and that the report is reviewed by the Executive Director for agreement. If changes are made QuickBooks should be updated. To ensure changes are being properly reflected, a report for the year-to-date period should be generated to ensure the figures agree to the reimbursement requests to date. Action Taken: In FY22 there were 3 different people in the Finance Director position. Our current Finance Director corrected these findings with the approval of WIPFLI in August 2022, when she discovered them. Since June 21, 2022, our new Finance Director has run monthly and quarterly grant reports to ascertain that the balances reconcile to what is being invoiced. The Finance Director and Executive Director will continue to review and cross reference all reports each month and quarter as we invoice the grants.

View Audit 24945

Finding 22320 (2022-002)

Significant Deficiency 2022

Haven - Violence Prevention and Support Services

NH

Internal Control / Segregation of Duties

2022-002: Wage Approvals Wage rate approvals support the wages charged to the grants. Four wage approvals could not be located by the Office Manager. We recommend that wage rate forms be properly approved by the Executive Director and filed in the employee's file. Action Taken: Future documentati...

2022-002: Wage Approvals Wage rate approvals support the wages charged to the grants. Four wage approvals could not be located by the Office Manager. We recommend that wage rate forms be properly approved by the Executive Director and filed in the employee's file. Action Taken: Future documentation of employee wage changes shall be in the sole custody of the Office Manager (HR) who will create a master payroll sheet for approval by the Executive Director. It shall be the responsibility of the Office Manager to execute the document(s) and ensure all required signatures have been obtained by the employee and their supervisor and that proper filing of the document has occurred.

View Audit 24945

Finding 22319 (2022-001)

Significant Deficiency 2022

Haven - Violence Prevention and Support Services

NH

Reporting Internal Control / Segregation of Duties

2022-001: Financial Statement Preparation HAVEN does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and ensure related footnote disclosures are complete and presented in accordance with generally ac...

2022-001: Financial Statement Preparation HAVEN does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and ensure related footnote disclosures are complete and presented in accordance with generally accepted accounting principles. Management should continue to review and approve the annual financial statements and the related footnote disclosures. Action Taken: We are moving forward with exploring what needs to be in place for continuing education and time and resources to implement an internal control policy that would make the financial statement preparation and review an internal function by the Finance Director.

View Audit 24945

Finding 22318 (2022-001)

Significant Deficiency 2022

Nebraska Methodist Health System

NE

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF rep...

Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF reports. We also plan to improve our report review process by reconciling all information in the report even those amounts from prior period reports. Contact Person: Teri Larsen, System Controller Anticipated Completion Date: September 30, 2023

View Audit 19517 Questioned Costs: $1

Finding 22316 (2022-002)

Significant Deficiency 2022

Denver Research Institute, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-002: U.S. Department of Health and Human Services - Regents of the University of California San Francisco - Allergy and Infectious Diseases Research - Assistance Listing No. 93.855.U.S. Department of Health and Human Services - Palo Alto Veterans Institute for Research - Family and Comm...

Finding 2022-002: U.S. Department of Health and Human Services - Regents of the University of California San Francisco - Allergy and Infectious Diseases Research - Assistance Listing No. 93.855.U.S. Department of Health and Human Services - Palo Alto Veterans Institute for Research - Family and Community Violence Prevention Program - Assistance Listing No. 93.910. Allowable Costs, Significant Deficiency Auditor Recommendation: We recommend the Organization enhance its year-end close process to include calculating the indirects charged to all federal awards for the entire year to ensure the indirects have been properly charged to the grant and with the correct rate. Corrective Action: The Standard Operating Procedures (SOPs) for the Grants & Contracts department have been enhanced to include the current indirect rates through the monitoring process of the Grants Milestone Calendar. As previously noted, this cornerstone process reminds the grants department of a monthly review for all areas of each grant. This provides insight of the progression of the grant, meeting or exceeding thresholds and milestones, the project timeline of the grant, accuracy for invoicing, correct indirect rates, and so on. This is monitored on a monthly basis through the Operations Timeline Schedule, moving through the monthly system and is reviewed, and approved by the Grants Director, then the Executive Director. This is an actionable item in the system. Responsible Party: Grants Department, and Executive Director Anticipated Completion Date: This corrective action is currently in effect as of April 30, 2023

View Audit 23009

Finding 22306 (2022-003)

Significant Deficiency 2022

Cayuga Counseling Services, Inc.

NY

Internal Control / Segregation of Duties Reporting

Cayuga Counseling Services, Inc. has a process for the review and processing of payroll. Each payroll the included form is utilized to ensure all checks have been completed prior to processing payroll. This is utilized by Lynn Smith to verify all information is correct before it is processed. The ...

Cayuga Counseling Services, Inc. has a process for the review and processing of payroll. Each payroll the included form is utilized to ensure all checks have been completed prior to processing payroll. This is utilized by Lynn Smith to verify all information is correct before it is processed. The responsibilities of preparing/processing payroll is as follows:1. all staff are responsible for preparing and signing their PARS. 2. Management is required to turn their assigned supervisee's approved PARS with their signature and date attesting they have reviewed them to the accounting assistant by noon on mondays on payroll weeks. 3. The Accounting assistant reviews the PARS for accuracy ensuring they match what is in payentry and include the correct dates, all required signatures and dates. 4. once they are reviewed, they are provided to the senior accounting assistant who enters to allocation information into the payentry system. 5. prior to finalizing payroll, the executive administrative assistant reviews the PARS against payentry to make sure all information is accurate. 6. after payroll processes a journal entry is prepared by the executive administrative assistant. 7. the deputy director reviews the entry and books it in blackbaud

View Audit 23008

Finding 22305 (2022-002)

Material Weakness 2022

Cayuga Counseling Services, Inc.

NY

Reporting Internal Control / Segregation of Duties

The Deputy director will review all voucher reconciliations at the time of vouchering (monthly or quarterly) to identify the need for budget modifications. In addition, the Directors will be provided with training on budgets, how to read them and what to look for and will be provided with budget to...

The Deputy director will review all voucher reconciliations at the time of vouchering (monthly or quarterly) to identify the need for budget modifications. In addition, the Directors will be provided with training on budgets, how to read them and what to look for and will be provided with budget to actual reports monthly to review. Adjustments to programs will be made in real time and a final reconciliation will be done prior to closing out any grants during the year.

View Audit 23008

Finding 22304 (2022-001)

Material Weakness 2022

Cayuga Counseling Services, Inc.

NY

Reporting

Accurate information will be entered into the Accounting system monthly and presented to the finance committee and the BOD. The Deputy Director will review all collectibles monthly, authorize write-offs and record this in the accounting software. Write offs of aging fee-for service claims (over 12 m...

Accurate information will be entered into the Accounting system monthly and presented to the finance committee and the BOD. The Deputy Director will review all collectibles monthly, authorize write-offs and record this in the accounting software. Write offs of aging fee-for service claims (over 12 months) will be completed quarterly in the netsmart system and a subsequent journal entry will be completed reflecting these. This will be done within thirty days following the close of a quarter. Fee-for-services billings will be monitored closely by the deputy director in consultation with netsmart to ensure the accounts receivable is accurate and reflects what the agency can reasonably expect to collect. The accounts will be reviewed in bi-monthly meetings with the deputy director and netsmart.

View Audit 23008

Finding 22302 (2022-001)

Material Weakness 2022

Mantachie Rural Health Care, Inc.

MS

Questioned Costs Reporting

In Finding 2022-001, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Management rec...

In Finding 2022-001, it was reported that the Uniform Data System report submitted to DHHS for the year ended December 31, 2021 reported incorrect data for federal grant draws, which are reported in table 9E. Federal grant draws were understated by approximately $520,000 in table 9E. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2022-001, efforts will be made to ensure that the revenue and expenses from all sources are reconciled to the revenue and expenses on the UDS report.

View Audit 18313

Finding 22301 (2022-001)

None 2022

Monadnock Community Hospital

NH

Cash Management Eligibility Reporting

Identifying Number: 2022-001: Accuracy of Reporting Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurat...

Identifying Number: 2022-001: Accuracy of Reporting Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenue amount reported for the period was not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for January 2020. Effect: As a result of the condition, the Hospital's required reporting for this grant was misstated, however the Hospital was able to recalculate the appropriate lost revenues and, in conclusion, report that there were enough losses to charge to this federal award to support the propriety of all funds received. Recommendation: In the future, the Hospital should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Contact: Richard Scheinblum, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting calculations and COVID-related expenditures utilized within the report. An amended report will be filed with the awarding agency, as applicable. On December 27, 2022, management received a confirmation letter from HRSA, Division of Financial Integrity, acknowledging that the procedural finding has been satisfactorily resolved. The Corrective Action is subject to review during the next audit.

View Audit 20283

Finding 22263 (2022-001)

Significant Deficiency 2022

School District of Westfield

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility

Finding #2022-001- Segregation of Duties (Prior Year Finding #2021-001) Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. This includes systems that are designed to limit access or control of any one individu...

Finding #2022-001- Segregation of Duties (Prior Year Finding #2021-001) Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. This includes systems that are designed to limit access or control of any one individual to your government?s assets, and to achieve a higher likelihood that errors or irregularities in your processes would be discovered by your staff. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. At this time, the District does not have the following controls in place: -Persons processing accounts payable are not always separate from those ordering or receiving goods or services. -Persons initiating electronic fund transfers are not separate from those authorizing, confirming, or reconciling the transactions. -There are no procedures in place for review and approval of new vendors. -Persons preparing the payroll also maintain employee records, change employee rates, and change data in the payroll system. -The person reviewing free and reduced food service eligibility can also modify information entered into the system to determine eligibility. -Account reconciliations are not performed by someone independent of the processing of transactions in the account. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the District consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Building Principals and the Business Manager approve purchase orders and the Business Manager approves monthly accounts payable checks. Also, the Building Principals or department supervisors approve payroll timesheets prior to processing payroll. The payroll along with the time sheets are then approved by the Business Manager. The Business Manager, Building Principals, and department supervisors will continue to monitor transactions of the District. Contact Person: Greg Benz Anticipated Completion: Not applicable

View Audit 27055

Finding 22260 (2022-004)

Significant Deficiency 2022

Oblong Cusd #4

IL

Subrecipient Monitoring Cash Management Reporting

UNITED STATED DEPARTMENT OF EDUCATION Education Stabilization Fund? 84.425D/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-004 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure reports? filed w...

UNITED STATED DEPARTMENT OF EDUCATION Education Stabilization Fund? 84.425D/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-004 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure reports? filed with the Illinois State Board of Education. Plan: The superintendent will review and approve quarterly ?historical expenditure reports? and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Michelle Meese, District Superintendent (P): 618-592-3933

View Audit 26281

Finding 22253 (2022-003)

Significant Deficiency 2022

Oblong Cusd #4

IL

Cash Management Reporting School Nutrition Programs

UNITED STATED DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms....

UNITED STATED DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms. Plan: The administrative assistant will prepare the ?claims summary? forms by obtaining the number of meals served directly from the "Food Service: Reimbursement" reports on Skyward?s website. The Treasurer or Superintendent will also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Michelle Meese, District Superintendent (P): 618-592-3933

View Audit 26281

Finding 22251 (2022-001)

Material Weakness 2022

City of Portland

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lori Phillips, Clerk Treasurer Contact Phone Number: 260-726-9395 x 224 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, management will implement a stronger internal c...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lori Phillips, Clerk Treasurer Contact Phone Number: 260-726-9395 x 224 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, management will implement a stronger internal controls system over Federal Grants. This includes segregation of duties for proper oversight and approval. More specifically, management will receive and review all certified payrolls from the contractor to verify that the Wage Rate Requirements are being adhered to. Anticipated Completion Date: 8/28/2023

View Audit 18096

Finding 22250 (2022-001)

Significant Deficiency 2022

St Luke's Health Corporation

MO

Reporting

Management recognizes the importance of a complete and accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process and related controls to ensure we have the appropriate controsl in place over the accuracy and completenes...

Management recognizes the importance of a complete and accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process and related controls to ensure we have the appropriate controsl in place over the accuracy and completeness of the reported revenue

View Audit 22932

Finding 22248 (2022-007)

Significant Deficiency 2022

South Louisiana Charter Foundation, Inc.

FL

Reporting

2022-007) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-F01mula- COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurat...

2022-007) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-F01mula- COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurately and timely. The SVP of Finance and Accounting, Myrna Laine-hyppolite, will be the responsible party for this corrective action plan. We have established monthly meetings to evaluate and discuss pending grant reimbursement requests as well as future drawdowns. The monthly reconciliation of the grant revenues and expenses are reviewed by the Accounting Manager and Assistant Controller. The accountant will establish an organized method for tracking all grant revenues. Our Grants Accounting manager helps monitor the budget spending and grant utilization. All revenue is being verified each month against the amounts received and all current year expenses will have offsetting grant revenues. The timeline for correction is for the fiscal year ending June 30, 2023 reporting.

View Audit 22930

Finding 22247 (2022-002)

None 2022

Missouri Community Action Network

MO

Subrecipient Monitoring § 200.332

Finding Reference Number: 2022-002 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The loss of the execut...

Finding Reference Number: 2022-002 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The loss of the executive director in January 2022 and the poor handoff to the interim executive director Brian Valentine, and his resignation in March 2023, left SkillUp program manager with insufficient oversight and management support. The failure of the Director of Finance to assist with creating updated financial monitoring protocols and lingering concerns about traveling during COVID resulted in the failure to perform financial monitoring. The former program manager did follow spending and provided programmatic monitoring and support to subrecipients. She resigned from MCAN in July 2022. Megan Bania is the new executive director and has worked with the new program manager and the accounting team to create in person/onsite financial monitoring protocols and will ensure that financial monitoring is conducted in FY 2023.

View Audit 18250

Corrective Action Plans

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