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Finding 395744 (2023-003)
Material Weakness 2023
Ucan
IL
Identifying Number: 2023-003 Finding: Allowable Costs Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anti...
Identifying Number: 2023-003 Finding: Allowable Costs Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: April 30, 2024, Suresh Sharma, Chief Financial Officer
Corrective Action Plan for Current Year Finding 2023-001 – Internal Control over Allocation of Payroll Description of Finding: The allocation of payroll between grants was inaccurate due to errors when restoring the allocation workbook used to calculate payroll as well as an employee changing progra...
Corrective Action Plan for Current Year Finding 2023-001 – Internal Control over Allocation of Payroll Description of Finding: The allocation of payroll between grants was inaccurate due to errors when restoring the allocation workbook used to calculate payroll as well as an employee changing programs and new position filled which were not reflected properly in the allocation. Cause: Insufficient internal controls due to inadequate staffing. Effect: Without ensuring the payroll allocation is proper based on time and effort records as well as predetermined program allocations, it is possible that grants could be overcharged, resulting in misstated financial statements and unallowable costs. Corrective Action: DRM is committed to adequate staffing levels. Executive Management realizes the necessity for adequate staffing levels to maintain top notch internal controls. The following corrective actions will be taken to avoid the misallocation of payroll funds moving forward. 1. All program allocation updates in the payroll workbook will be completed by the CFO. 2. Any malfunctions in the payroll workbook will be reported to the CFO by the payroll processor before the Labor Distribution Report (LDR) is imported for time distribution. 3. The CFO will review the LDR for any anomalies prior to it being imported into the payroll workbook each pay period. 4. The CFO will review the predetermined program allocations in the payroll workbook monthly to ensure that they are accurate and current. 5. The CFO will compare the employee timesheets, LDR, and payroll expense report to the payroll allocations outlined in the agency budget each month. Person(s) Responsible: Shannon Crocker, CFO Timing for Implementation: Immediately
2023‐005 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: 2 CFR 200.303(a) establis...
2023‐005 – Year Ended June 30, 2023 Department of Health and Human Services Federal Assistance Listing/# 93.498 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: 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. The Facilities claimed equipment costs under the Provider Relief Fund program for a project that was not complete at the end of the period of availability, or December 31, 2022. Costs were improperly included within the Period 4 report and caused the reporting submitted to the Department of Health and Human Services to be inaccurate. Responsible Individual: Perry Howell, CFO Corrective Action Plan: The Facilities will enhance internal control policies to ensure all amounts are adequately documented and properly recorded in the reports required to be submitted to the federal agency. The Facilities will enhance internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: June 2024
View Audit 305361 Questioned Costs: $1
Finding 2023‐002 Federal Agency Name: U.S. Department of Health and Human Services Pass‐Through Entity: Federal Financial Assistance Listing 93.423 Assistance Listing Number: 1332 State Innovation Waivers Program Name: Maine Guaranteed Access Reinsurance Association (MGARA) Finding Summary: The Asso...
Finding 2023‐002 Federal Agency Name: U.S. Department of Health and Human Services Pass‐Through Entity: Federal Financial Assistance Listing 93.423 Assistance Listing Number: 1332 State Innovation Waivers Program Name: Maine Guaranteed Access Reinsurance Association (MGARA) Finding Summary: The Association’s existing controls over their IT environment for reviewing and reimbursing carriers for claims was not able to detect and prevent a claim from being reimbursed twice.Corrective Action Plan: The duplicate payment to Aetna was requested back to the program and will be received in April 2024. Going forward, the administrator will run reports at the beginning of each calendar year to ensure that all insurance carrier exception reports are generated. This will ensure that whenever claims are processed that all duplicate claims will be identified and denied. Responsible Individual(s): Diane Kopecky, administrator Anticipated Completion Date: April 2024
Finding No. 2023-001 Schedule of Expenditures of Federal Awards Personnel Responsible for Corrective Action: Name: Edith Robles Department: Finance Title: Director of Finance Anticipated Completion Date: June 30, 2024 Corrective Action Plan: An adequate system of internal controls will be put in pla...
Finding No. 2023-001 Schedule of Expenditures of Federal Awards Personnel Responsible for Corrective Action: Name: Edith Robles Department: Finance Title: Director of Finance Anticipated Completion Date: June 30, 2024 Corrective Action Plan: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Edith Robles will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 395577 (2023-001)
Significant Deficiency 2023
Finding 2023-001 Condition/Context The Corporation’s review process failed to detect errors in the calculation of amounts related to the pay for event program that were applied to the Federal award. Errors were discovered in 8 of the 44 items tested for the pay for event program which would have inc...
Finding 2023-001 Condition/Context The Corporation’s review process failed to detect errors in the calculation of amounts related to the pay for event program that were applied to the Federal award. Errors were discovered in 8 of the 44 items tested for the pay for event program which would have increased the allowable costs eligible for reimbursement under the Federal award by $671. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Corporation agrees with the finding. Management implemented an enhanced review process to validate all amounts reported on the PRF Reporting Portal Submission, and to ensure compliance with existing policies and terms and conditions of the Provider Relief Funds. Further action was not considered necessary as the errors would result in increased costs eligible for reimbursement under the Federal award and no further funding is available. Name(s) of Contact Person(s) Responsible for Corrective Action: Kristen Maffei, Manager – Nursing Administration, Sean Monahan, Corporate Financial Controller and Fran Macafee, VP, CFO – Guthrie Lourdes Hospital. Kristen Maffei, Manager – Nursing Administration, Sean Monahan, Corporate Financial Controller and Fran Macafee, VP, CFO – Guthrie Lourdes Hospital. Anticipated Completion Date: This was corrected as of June 30, 2023, and the pay for event program was phased-out after the final Provider Relief Funds were released.
Finding 395434 (2023-003)
Significant Deficiency 2023
Person Responsible: Chief Operating Officer, Deirdre Bagley, will coordinate with the finance team Implementation Date: By August 30, 2024 Management’s response: In response to the recommendation that the Organization apply salaries on each of its Federal awards, based on actual time spent on each a...
Person Responsible: Chief Operating Officer, Deirdre Bagley, will coordinate with the finance team Implementation Date: By August 30, 2024 Management’s response: In response to the recommendation that the Organization apply salaries on each of its Federal awards, based on actual time spent on each award per employee, as supported by timesheets and other records, we concur with the recommendation and are in the process of creating a single, succinct schedule so that the auditors can easily test and reconcile the salary amounts to the supporting payroll and other records.
Finding 395409 (2023-002)
Significant Deficiency 2023
Person Responsible: Chief Operating Officer, Deirdre Bagley, will coordinate with the finance team Implementation Date: By August 30, 2024 Management’s response: In response to the recommendation that the Organization properly apply allowed indirect cost rates across its Federal awards, we concur wi...
Person Responsible: Chief Operating Officer, Deirdre Bagley, will coordinate with the finance team Implementation Date: By August 30, 2024 Management’s response: In response to the recommendation that the Organization properly apply allowed indirect cost rates across its Federal awards, we concur with the recommendation and are in the process of creating a single, succinct schedule and the supporting documentation on indirect cost rates and rationale to allow the auditors to easily verify that the costs have been charged appropriately.
Finding 395408 (2023-001)
Significant Deficiency 2023
Person Responsible: Chief Operating Officer, Deirdre Bagley, will coordinate with the finance team Implementation Date: By August 30, 2024 Management’s response: In response to the recommendation that the Organization apply salaries on each of its Federal awards, based on actual time spent on each a...
Person Responsible: Chief Operating Officer, Deirdre Bagley, will coordinate with the finance team Implementation Date: By August 30, 2024 Management’s response: In response to the recommendation that the Organization apply salaries on each of its Federal awards, based on actual time spent on each award per employee, as supported by timesheets and other records, we concur with the recommendation and are in the process of creating a single, succinct schedule so that the auditors can easily test and reconcile the salary amounts to the supporting details.
Finding 395379 (2023-024)
Significant Deficiency 2023
2023-024 Oregon Department of Human Services/Oregon Health Authority Strengthen review over direct costs charged to the program MANAGEMENT RESPONSE: We agree with this recommendation. The ODHS Office of Facilities Management coordinates care of a 168-building portfolio. Part of this work is coord...
2023-024 Oregon Department of Human Services/Oregon Health Authority Strengthen review over direct costs charged to the program MANAGEMENT RESPONSE: We agree with this recommendation. The ODHS Office of Facilities Management coordinates care of a 168-building portfolio. Part of this work is coordination of furniture reconfiguration, minor and major remodels of office spaces and other building maintenance work. For these projects we rely on program staff with understanding of their funding sources to provide us with accurate coding to support the project related costs. Our office does not work directly with funding source management only coding and billing. To better track who is providing us the coding and maintain a record of payment approval we have revised our workorder form to include who from the program is providing the coding and what authority they have to provide the coding. This will allow us to assure that important details are captured regarding funding application and coding for billing and protect from funds being drawn from sources that do not support and/or are not appropriate for a given project. The questioned costs of $3,849 were corrected and refunded to CMS using document BTCL1485 with a April 17, 2024 effective date. The refund will be reported on the Q3 FFY 2024 CMS 64 which will be submitted by June 30, 2024. Anticipated Completion Date: June 30, 2024 Contact person: Karuna Thompson, Construction and Facilities Maintenance Manager; Travis Labrum, Grant Accounting Manager
View Audit 305129 Questioned Costs: $1
Finding 395367 (2023-037)
Significant Deficiency 2023
2023-037 Department of Early Learning and Care Improve controls over payroll MANAGEMENT RESPONSE: We agree with this recommendation. DELC concurs with the findings with the following clarification: position descriptions are typically retained for employees even after they leave employment. Howev...
2023-037 Department of Early Learning and Care Improve controls over payroll MANAGEMENT RESPONSE: We agree with this recommendation. DELC concurs with the findings with the following clarification: position descriptions are typically retained for employees even after they leave employment. However, for the two employees referenced, we were unable to locate their position descriptions. DELC agrees with the stated recommendations and will take the following corrective action steps: • Human Resources will audit all DELC employee records to ensure that positions descriptions are signed, and in the employee’s Workday personnel file. • Human Resources will reiterate expectations to managers to ensure that timesheets are reviewed and approved by managers before the deadline each month. • Budget will monitor payroll charges to identify when time has been incorrectly charged. • DELC will reimburse the federal agency for the known unallowable costs. The anticipated completion date for having signed position descriptions for all DELC employees is December 31, 2024. The agency has already messaged to managers the expectations and importance of reviewing and approving employees time before the deadline each month and will continue to do so monthly prior to each deadline. Anticipated Completion Date: December 31, 2024 Contact person: Heather Thomas, Human Resources Manager; Connie Range, Fiscal Analyst
View Audit 305129 Questioned Costs: $1
Finding 395366 (2023-036)
Significant Deficiency 2023
2023-036 Department of Early Learning and Care Improve controls over family copay and child care hour calculations MANAGEMENT RESPONSE: We partially agree with this recommendation. DELC does not concur with the finding regarding a case with the copay amount not reflected in reimbursement between ...
2023-036 Department of Early Learning and Care Improve controls over family copay and child care hour calculations MANAGEMENT RESPONSE: We partially agree with this recommendation. DELC does not concur with the finding regarding a case with the copay amount not reflected in reimbursement between multiple providers. DELC sends out billing forms in advance of the month and providers are allowed to bill for anticipated hours of attendance. We do not require that the primary provider bill, nor can we retroactively reduce the secondary providers payment amount by the copay amount if the primary provider does not bill. DELC has the following language in our ruleset (5b) reflected below, which allows the copay to be zero if the provider to whom the copay is designated does not submit a billing for the month.   414-175-0051 Requirement to Make Copay or Satisfactory Arrangements 1) The Need Group must use a child care provider who meets the requirements in OAR 414-175-0080 and 414-175-0085. 2) The caretaker is responsible for paying the copayment to the primary provider of child care unless the Child Care Billing form was sent to the provider showing no copayment. 3) If the caretaker has only one provider during a month, that provider is the primary provider. If the caretaker uses more than one provider, the caretaker must designate one as the primary provider. Notwithstanding any designation by the caretaker, the Department considers a provider having the copayment amount (not to exceed the caretaker's established copayment amount) deducted from its valid billing statement the primary provider for that period. 4) If the copayment exceeds the amount billed by the primary provider, the Department may treat a different provider as the primary provider or split the copayment among the providers who bill for care. 5) The copayment amount due from the caretaker to the provider is the lesser of: a. The copayment amount determined by the Department based on family size and income. b. The total amount allowed by the Department on a provider claim. DELC does not concur with the finding regarding the overpayment for the months of January, February, and March when the parent changed providers. An overpayment referral was made to the Overpayment Writing Unit in the Oregon Department of Human Services when the new provider was set up. The provider in question did submit billing forms for payment for January, February, and March 2024. When the parent called in late March to end the previous provider, she gave the end date of 1/16/23. The provider was allowed to bill for absent days for the rest of January and the full month of February as absent days. The provider was unable to bill for March since it doesn’t not fall within OAR 414-175-0075 and is considered abandonment of care. DPU made an overpayment referral to the Overpayment Writing Unit when the new provider was set up. The provider was written up for an overpayment for March in the amount of $1,395.00. DELC concurs will all other findings in this area. DELC agrees with stated recommendations and will take the following corrective action steps: • The Child Care Assistance Program team will develop a training partially focused on error trends found in this report to educate staff on findings and preventative measures. • The Child Care Assistance Program team will provide case finding information to OPAR for recoupment purposes. • DELC will reimburse the federal agency for unallowable costs. Anticipated Completion Date: December 31, 2024 Contact person: Regina Siefert, Childcare Policy Analyst
View Audit 305129 Questioned Costs: $1
Finding 395365 (2023-035)
Significant Deficiency 2023
2023-035 Department of Early Learning and Care Use restricted indirect cost rate when required MANAGEMENT RESPONSE: We agree with this recommendation. DELC concurs with these findings; however, the findings are related to the indirect rate charged while the Early Learning Division was part of the...
2023-035 Department of Early Learning and Care Use restricted indirect cost rate when required MANAGEMENT RESPONSE: We agree with this recommendation. DELC concurs with these findings; however, the findings are related to the indirect rate charged while the Early Learning Division was part of the Oregon Department of Education. DELC will continue to work with the Oregon Department of Education to determine if any other indirect costs were incorrectly charged and will help make appropriate corrections to ensure federal grants were not overcharged. We will create processes and procedures to ensure expenditures are allowable before a federal draw is completed and that the correct indirect rate is charged. Anticipated Completion Date: December 31, 2024 Contact person: Natalie Day, Accounting Manager; Connie Range, Fiscal Analyst
View Audit 305129 Questioned Costs: $1
Finding 395341 (2023-042)
Significant Deficiency 2023
2023-042 Oregon Department of Education Retain support for pre-approval of equipment purchases MANAGEMENT RESPONSE: We agree with this recommendation. ODE has already developed and implemented updates to the capital expenditure request review and approval process to ensure equipment approvals are...
2023-042 Oregon Department of Education Retain support for pre-approval of equipment purchases MANAGEMENT RESPONSE: We agree with this recommendation. ODE has already developed and implemented updates to the capital expenditure request review and approval process to ensure equipment approvals are retained. Early ESSER capital project tag requests were split between a committee for large projects and the individual grant finance manager. Approvals were primarily sent via email from the grant finance manager. Some of those messages are archived in the ESSER.ODE inbox, however some went out directly from staff email. Records are available for the committee decisions. When the smaller approvals moved from the finance manager to an ESSER team, many of those decisions were made in conjunction with other meetings. Some records are available; however, the Capital Expenditure Tracker was the primary location of decisions. In October 2022, staffing changes allowed the committee and team structure to become more formalized. Committee meeting decisions shifted from a “minute”- style agenda to being more systematized in an online log. Team meeting decisions followed a similar process update in April 2023. The online agenda/log allows for consistent tracking of projects that are up for discussion and which approval are put on hold for elevation approval, correction, or clarification from the district. Committee and team meetings have been established weekly. When all information is received from a district, the project is placed on the appropriate agenda for that week. Approvals are sent out within 2 business days. A column was added to the Capital Expenditure Tracker, which remains the primary location of records, to track when the approval emails were sent. Corrections have already been developed and implemented as of April 2024. Anticipated Completion Date: April 30, 2024 Contact person: Cynthia Stinson, Senior Manager of Federal Investments and Pandemic Renewal Effort
2023-032 Oregon Commission for the Blind Seek clarification from federal awarding agency on appropriateness of legal fees MANAGEMENT RESPONSE: We agree with this recommendation. The agency believes it is allowable to use VR funds for legal fees based upon the guidance provided by 2 CFR § 200.459,...
2023-032 Oregon Commission for the Blind Seek clarification from federal awarding agency on appropriateness of legal fees MANAGEMENT RESPONSE: We agree with this recommendation. The agency believes it is allowable to use VR funds for legal fees based upon the guidance provided by 2 CFR § 200.459, which allows for professional service costs. The agency has previously asked for clarification regarding this issue from the Rehabilitation Services Administration, and we are awaiting their response. We will contact them again requesting clarification. The completion date for this finding is dependent upon receipt of clarification and guidance from the Rehabilitation Services Administration. Anticipated Completion Date: December 31, 2024 Contact person: Dacia Johnson, Executive Director
View Audit 305129 Questioned Costs: $1
Finding 395337 (2023-030)
Significant Deficiency 2023
2023-030 Department of Human Services Strengthen controls over payroll expenditures MANAGEMENT RESPONSE: We disagree with this finding. This finding pertained to two State Independent Living Council (SILC) board members paid with VR Innovation & Expansion funding. Upon review of the Rehabilitati...
2023-030 Department of Human Services Strengthen controls over payroll expenditures MANAGEMENT RESPONSE: We disagree with this finding. This finding pertained to two State Independent Living Council (SILC) board members paid with VR Innovation & Expansion funding. Upon review of the Rehabilitation Act and 34 CFR 361.35 section (a) part (2), funding may be used “To support the funding of the State Rehabilitation Council, if the State has a Council, consistent with the resource plan identified in § 361.17(i) “ The SILC State Plan cover 2021-2023 references Innovation and Expansion funding on pages 5 and 6. Based on the department’s review we believe the VR funding used is appropriate and that no further corrective action is required. Anticipated Completion Date: N/A Contact person: Keith Ozols, Vocational Rehabilitation Services Director
View Audit 305129 Questioned Costs: $1
2023-029 Department of Human Services Strengthen controls over program expenditures MANAGEMENT RESPONSE: We agree with this recommendation. Questioned costs consist of facility payments totaling $139 and a separate payment which exceeded costs of client services by $10. The agency agrees with th...
2023-029 Department of Human Services Strengthen controls over program expenditures MANAGEMENT RESPONSE: We agree with this recommendation. Questioned costs consist of facility payments totaling $139 and a separate payment which exceeded costs of client services by $10. The agency agrees with the finding and will refund those questioned costs. The agency will review the specific circumstances for each of the invoices paid to ensure staff receive the appropriate training as well as reiterate the need to review invoices carefully according to current policies and practices to avoid coding errors. Anticipated Completion Date: June 30, 2024 Contact person: Keith Ozols, Vocational Rehabilitation Services Director
View Audit 305129 Questioned Costs: $1
2023-015 Oregon Housing and Community Services Fully implement controls to ensure subrecipients are in compliance with program requirements MANAGEMENT RESPONSE: We agree with this recommendation. OHCS has hired an outside contractor to complete the requested work. Contractor was not in place in...
2023-015 Oregon Housing and Community Services Fully implement controls to ensure subrecipients are in compliance with program requirements MANAGEMENT RESPONSE: We agree with this recommendation. OHCS has hired an outside contractor to complete the requested work. Contractor was not in place in time to complete action prior to end of audit work, however work will be finalized prior to the end of the current fiscal year. Anticipated Completion Date: June 30, 2024 Contact person: Dean Criscola, Controller
Finding 395329 (2023-039)
Significant Deficiency 2023
2023-039 Oregon Health Authority Ensure program payroll costs are incurred only for program staff MANAGEMENT RESPONSE: We agree with this recommendation. WIC Leadership is dedicated to reviewing and integrating existing reports into their time review process and will also ensure that staff respon...
2023-039 Oregon Health Authority Ensure program payroll costs are incurred only for program staff MANAGEMENT RESPONSE: We agree with this recommendation. WIC Leadership is dedicated to reviewing and integrating existing reports into their time review process and will also ensure that staff responsible for employee time approval have been adequately trained on how to use those reports and features in Workday to review time. Questioned costs will be refunded. Anticipated Completion Date: September 30, 2024 Contact person: Tiare Sanna, Public Health Manager
View Audit 305129 Questioned Costs: $1
Finding 395292 (2023-067)
Significant Deficiency 2023
Finding 2023-067 – Corrective Action Plan EOHHS amended and updated its guidelines and standard operating procedures leveraging the CMS ‘Delivering Service in School-Based Settings: A Comprehensive Guide to Medicaid Services and Administrative Claiming’ as a source document. In addition to ensurin...
Finding 2023-067 – Corrective Action Plan EOHHS amended and updated its guidelines and standard operating procedures leveraging the CMS ‘Delivering Service in School-Based Settings: A Comprehensive Guide to Medicaid Services and Administrative Claiming’ as a source document. In addition to ensuring alignment with CMS requirements, the updated guidelines include a uniform schedule of quarterly submission dates and details the billing responsibilities of participating LEAs. These responsibilities include meeting all Medicaid documentation requirements; submitting the Certification of Local Funds on a quarterly basis; and signing provider agreements and maintaining all other records used to support claims submitted for Medicaid reimbursement. Upon receipt of these submissions a new audit tool will be utilized to ensure each submissions contains the required documentation. EOHHS Medicaid Program Integrity will also collect the claims data, sort the list, comprise a sample, perform the review, and issue a report for participating LEAs. In the event of missing documentation, incomplete documentation, or an error, the LEA and their billing contractor will be notified. Failure to resubmit the missing file(s) or failure to address any errors identified will result in a withhold of reimbursement for that LEA until the following quarter. A finalized spreadsheet is then sent to finance for reimbursement. EOHHS is also engaged with the school-based services TA Center and will continue leverage this engagement to ensure compliance with CMS guidelines. Anticipated Completion Date: June 1, 2024 Contact Person: Tyler McFeeters, Health Program Administrator, Executive Office of Health & Human Services tyler.mcfeeters@ohhs.ri.gov
Finding 395291 (2023-066)
Significant Deficiency 2023
Finding 2023-066 – Corrective Action Plan This audit finding refers to retroactive Medicaid billing from BHDDH for dates of service in 2022 and 2023 once the IMD status was removed from ESH. That provider type currently does not require the Medicare information to be submitted to EOHHS for process...
Finding 2023-066 – Corrective Action Plan This audit finding refers to retroactive Medicaid billing from BHDDH for dates of service in 2022 and 2023 once the IMD status was removed from ESH. That provider type currently does not require the Medicare information to be submitted to EOHHS for processing. They bill with a type of bill and if there is eligibility on file for Eleanor Slater, the claim is paid. EOHHS will pursue a project to correct this finding. Anticipated Completion Date: To Be Determined – State Fiscal Year 2025 Contact Person: Hector Rivera, Interdepartmental Project Manager, Executive Office of Health & Human Services hector.l.rivera@ohhs.ri.gov
Finding 395290 (2023-065)
Significant Deficiency 2023
Finding 2023-065 – Corrective Action Plan 2023-065a – EOHHS and DCYF have been working with St. Mary's on the submission of the SFY 23 cost report which EOHHS needs in order to set a FY 23 rate pursuant to the State Plan and reprice the previously paid claims. EOHHS has provided extensive support ...
Finding 2023-065 – Corrective Action Plan 2023-065a – EOHHS and DCYF have been working with St. Mary's on the submission of the SFY 23 cost report which EOHHS needs in order to set a FY 23 rate pursuant to the State Plan and reprice the previously paid claims. EOHHS has provided extensive support on allocation methodology and requirements to which St. Mary's must adhere in order to meet State Plan requirements. Once aligned with the SPA that was approved in July of 2023 for SFYs 23 and 24, EOHHS will prospectively establish rates to remain compliant with the approved methodology. Anticipated Completion Date: June 30, 2024 2023-065b – EOHHS requires that St. Mary's direct bill through the MMIS and the facility began billing in October 2023. EOHHS and DCYF are currently working on a plan to ensure all allowable medical services provided by DCYF providers are directly billed to the MMIS. Anticipated Completion Date: July 1, 2025 Contact Person: Dezeree Hodish, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services dezeree.hodish@ohhs.ri.gov
View Audit 305097 Questioned Costs: $1
Finding 395270 (2023-063)
Significant Deficiency 2023
Finding 2023-063 – Corrective Action Plan Each health plan reports TPL recoveries to EOHHS in its quarterly financial report (FDCR). These recoveries are used as a direct offset to medical expenses. As such, claims paid by the plans on behalf of a member with TPL will remain in the EOHHS encounte...
Finding 2023-063 – Corrective Action Plan Each health plan reports TPL recoveries to EOHHS in its quarterly financial report (FDCR). These recoveries are used as a direct offset to medical expenses. As such, claims paid by the plans on behalf of a member with TPL will remain in the EOHHS encounter data warehouse. Health plans do not void claims that have previously been paid to account for any TPL liability. Rather, they seek to recover from the third party any amount owed and report that amount to the state. In each of the last two fiscal years, this reduced medical expenditures by just under $8 million. EOHHS sent the MCOs a full TPL file in July 2023. EOHHS will start the process for a new file in June 2024. Anticipated Completion Date: Ongoing Contact Person: Jeffrey Schmeltz, Chief of Family Health Systems, Executive Office of Health & Human Services jeffery.schmelts@ohhs.ri.gov
Finding 2023-061 – Corrective Action Plan EOHHS has met expectations on aligning the FSR and FDCR reports, has updated files to Milliman, and continues to monitor compliance. EOHHS is currently in a maintenance phase and will continue monthly oversight going forward. Anticipated Completion Date: ...
Finding 2023-061 – Corrective Action Plan EOHHS has met expectations on aligning the FSR and FDCR reports, has updated files to Milliman, and continues to monitor compliance. EOHHS is currently in a maintenance phase and will continue monthly oversight going forward. Anticipated Completion Date: Current and Ongoing Contact Person: Bill McQuade, Chief of Program Analytics, Executive Office of Health & Human Services bill.mcquade@ohhs.ri.gov
Finding 395265 (2023-058)
Significant Deficiency 2023
Finding 2023-058 – Corrective Action Plan EOHHS has hired an additional FTE to help support Medicaid Admin claiming. This FTE will document policies and procedures for reporting on the CMS-64 as well as the Cost Allocation Plan Reconciliation process to RIFANS. Cross-training is a goal across thr...
Finding 2023-058 – Corrective Action Plan EOHHS has hired an additional FTE to help support Medicaid Admin claiming. This FTE will document policies and procedures for reporting on the CMS-64 as well as the Cost Allocation Plan Reconciliation process to RIFANS. Cross-training is a goal across three different employees that way there is no delay in reporting/reconciliation. Internal controls will be strengthened with the addition of the staff support Central Management now has. Further, BHDDH concurs with this finding. During SFY 2024, BHDDH added staffing to the Medicaid Admin reconciliation and reporting process, staff have identified prior period corrections to be processed, and implemented reporting requirements as updated by OHHS in January 2024. By June 2024, written policies and procedures will be adopted. Anticipated Completion Date: July 31, 2024 Contact Person: Victoria Pavao, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services victoria.pavao@ohhs.ri.gov
View Audit 305097 Questioned Costs: $1
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