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State of Nebraska
NE
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403
Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: o...
Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: ongoing
View Audit 296116 Questioned Costs: $1
Finding 382460 (2023-058)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405
Program: AL 21.023 – COVID-19 Emergency Rental Assistance – Allowability & Eligibility & Period of Performance Corrective Action Plan: Continue process improvement to identify and correct assistance payments that are in accordance with the approved timelines and federal regulations. Contact: Er...
Program: AL 21.023 – COVID-19 Emergency Rental Assistance – Allowability & Eligibility & Period of Performance Corrective Action Plan: Continue process improvement to identify and correct assistance payments that are in accordance with the approved timelines and federal regulations. Contact: Erv Portis Anticipated Completion Date: Ongoing
View Audit 296116 Questioned Costs: $1
Finding 382458 (2023-065)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.332 § 200.403 § 200.405 § 200.421 § 200.430
Program: AL 20.509 – Formula Grants for Rural Areas – Allowability & Subrecipient Monitoring Corrective Action Plan: NDOT recently updated the Invoicing Reimbursement Acceptable Documentation Requirement Guidelines. These guidelines offer comprehensive instruction, best practices, and a clearer d...
Program: AL 20.509 – Formula Grants for Rural Areas – Allowability & Subrecipient Monitoring Corrective Action Plan: NDOT recently updated the Invoicing Reimbursement Acceptable Documentation Requirement Guidelines. These guidelines offer comprehensive instruction, best practices, and a clearer definition of allowable expenses for subrecipients. The updated guide was distributed to subrecipients in February 2024. Over the next six months, NDOT plans to conduct additional training sessions through opportunities such as the monthly Transit Manager meetings, on-site visits, or webinars with subrecipients. The objective is to ensure a thorough understanding of required documentation and the identification of eligible federal reimbursement expenses. To assist with transit subrecipient monitoring, NDOT management has designated an internal auditor within the Transit Section. The auditor’s focus will be assessing reimbursement documentation, reviewing time studies, evaluating cost allocation plans, developing risk assessment, and helping to intensify monitoring efforts over all subrecipients. NDOT is also in the process of improving and updating the invoice review process to provide consistency for reviewing and approving invoices to enhance accuracy within the Transit Section. Additionally, NDOT has established a dedicated unit “Financial Oversight” within the Transit Section solely focusing on Subrecipient reimbursements. The four staff members in this unit will report directly to Financial Aid Administrator III, this oversight will enhance the quality checks and consistency among subrecipient reimbursements. The Financial Oversight unit will continue to evaluate and refine the operations to ensure federal regulation and required documentation is in place prior to any subrecipient reimbursement. Contact: Jodi Gibson Anticipated Completion Date: On-going
View Audit 296116 Questioned Costs: $1
Finding 382454 (2023-063)
Significant Deficiency 2023
State of Nebraska
NE
Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.332 § 200.501 § 200.514 § 200.521
Program: AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: The Agency’s top priority is to respond to its vacancy needs by continuing working with department Human Resources to find, hire, and train viable candida...
Program: AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: The Agency’s top priority is to respond to its vacancy needs by continuing working with department Human Resources to find, hire, and train viable candidates who can perform these important functions. Contact: Erv Portis Anticipated Completion Date: Ongoing
View Audit 296116
Finding 382446 (2023-050)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Cash Management
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions t...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions taken against potential fraud, waste, and abuse. In addition, DHHS has established recurring meetings to review each of the conditions in depth and identify mitigation strategies to implement. This could include a combination of policy, business rules, and technology changes, as well as interim and long-term mitigation strategies. Contact: Kathy Scheele Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
Finding 382444 (2023-030)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles
Program: Various, including AL 93.778 – Medical Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Time and Effort Report Allocations: Communication to involved parties reminding of the importance of completing RPAs timely and accurately. RMTS Allocations: RMTS procedur...
Program: Various, including AL 93.778 – Medical Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Time and Effort Report Allocations: Communication to involved parties reminding of the importance of completing RPAs timely and accurately. RMTS Allocations: RMTS procedures will be updated. Labor Hours Statistics: Cost Allocation instructions will be reviewed and updated as necessary. Recipient Counts: Review of Cost Allocation instructions will be performed and additional clarification within instructions will be made as necessary. Contact: Patrick Werner Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: DHHS is working with the provider enrollment vendor to modify the system to require that the provider must disclose at least one managing ...
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: DHHS is working with the provider enrollment vendor to modify the system to require that the provider must disclose at least one managing employee when they enroll. DHHS also plans to begin performing retro audits of enrolled providers to update information about owners/managing employees. Contact: Melinda Abbott; Zac Ross Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382427 (2023-043)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Eligibility
Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any bi...
Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any billing needs providers may have. A new provider handbook was launched in October 2023, which also has billing resources in it. DHHS changed the current billing structure from hours and days to partial days and full days, this launched July 2023. This should simplify billing and calculation errors. DHHS also launched a new billing portal in January 2024. Contact: Nicole Vint Anticipated Completion Date: 06/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382422 (2023-041)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented procedures to ensure invoicing is accurate and appropriate. All subrecipient quart...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented procedures to ensure invoicing is accurate and appropriate. All subrecipient quarterly invoices will be audited with required backup documentation. Contact: Sara Bockelman Anticipated Completion Date: 6/2/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405 § 200.444
Program: Various, including AL 93.778 – Medical Assistance Program (Medicaid), and AL 93.563 – Child Support Enforcement – Allowable Costs/Cost Principles Corrective Action Plan: The OCIO is currently setting rates for the fiscal year 2026 - 2027 biennium. We are developing standard operating pro...
Program: Various, including AL 93.778 – Medical Assistance Program (Medicaid), and AL 93.563 – Child Support Enforcement – Allowable Costs/Cost Principles Corrective Action Plan: The OCIO is currently setting rates for the fiscal year 2026 - 2027 biennium. We are developing standard operating procedures for each rate that is set and charged to customer agencies. In addition, more in-depth documentation will be maintained to justify costs to be recovered and stored in an accessible location for future review. The Print Shop is utilizing a rate setting methodology to develop and substantiate rates at the individual service line level for the fiscal year 2026 – 2027 biennium. Contact: Philip Olsen/Ann Martinez/Noah Finlan Anticipated Completion Date: June 30, 2025
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: Subrecipient monitoring procedures will be improved by providing guidance to the sub-recipients on the required documentation for documentation of personnel expense...
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: Subrecipient monitoring procedures will be improved by providing guidance to the sub-recipients on the required documentation for documentation of personnel expenses and operational expenses. In addition, a uniform monitoring tool will be developed for the financial monitoring of all sub-recipients. Contact: Will Varicak Anticipated Completion Date: 3/1/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.323 – COVID-19 Epidemiology & Laboratory Capacity for Infectious Diseases – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS will work with the Health Center Association of Nebraska (HCAN) to collect complete source documentation from HCAN's subrecipients and sub...
Program: AL 93.323 – COVID-19 Epidemiology & Laboratory Capacity for Infectious Diseases – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS will work with the Health Center Association of Nebraska (HCAN) to collect complete source documentation from HCAN's subrecipients and subcontractors. In addition, the ordering process has been updated to ensure adequate documentation is maintained, including delivery receipts. Contact: Ryan Daly, Caryn Vincent, Lucas Atkinson Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382408 (2023-031)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles
Program: AL 93.268 – Immunization Cooperative Agreements; AL 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC); AL 93.558 – Temporary Assistance for Needy Families (TANF); AL 93.563 – Child Support Enforcement; AL 93.778 – Medical Assistance Program – Allowable Costs/Cost ...
Program: AL 93.268 – Immunization Cooperative Agreements; AL 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC); AL 93.558 – Temporary Assistance for Needy Families (TANF); AL 93.563 – Child Support Enforcement; AL 93.778 – Medical Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Issue stems from RPAs not being submitted/processed timely and by incoming and outgoing supervisors for internal moves. Communication to involved parties reminding of the importance of completing RPAs timely and accurately. Contact: Patrick Werner Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382404 (2023-033)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Program: AL 93.069 – Public Health Emergency Preparedness (PHEP); AL 93.889 – National Bioterrorism Hospital Preparedness Program (HPP) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will continue to monitor subrecipient expenditures for compliance with applicable fed...
Program: AL 93.069 – Public Health Emergency Preparedness (PHEP); AL 93.889 – National Bioterrorism Hospital Preparedness Program (HPP) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will continue to monitor subrecipient expenditures for compliance with applicable federal requirements. Contact: Ryan Daly, Lisa Osborne Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.405
Program: AL 93.658 – Foster Care Title IV-E; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.659 – Adoption Assistance – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will assign RMTS Administrator rolls to Program staff to ...
Program: AL 93.658 – Foster Care Title IV-E; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.659 – Adoption Assistance – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will assign RMTS Administrator rolls to Program staff to better monitor the RMTS process. Contact: Patrick Werner Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382388 (2023-029)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403 § 200.405
Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Enforcement; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.778 – Medical Assistance Program; AL 10.561 – St...
Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Enforcement; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Training will be completed that highlights the importance of complete and accurate Journal Entries and how they may affect Federal Funding. Contact: Patrick Werner Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382363 (2023-002)
Significant Deficiency 2023
Crosspoint Human Services
IL
Allowable Costs / Cost Principles Questioned Costs § 200.303
Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.
Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.
View Audit 296051 Questioned Costs: $1
Finding 382355 (2023-007)
Material Weakness 2023
Lake Ridge Schools
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.400 § 200.403
FINDING 2023-007 Information on the federal program: Subject: COVID-19 - Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425...
FINDING 2023-007 Information on the federal program: Subject: COVID-19 - Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Contact Persons Responsible for Corrective Action: Regin Johnson, Title I Director Chris Akers, Treasurer Adrian Wilkerson, Chief Financial Officer Contact Phone Number and Email Address: (219) 838-1819 rjohnson@lakeridgeschools.net cakers@lakeridgeschools.net awilkerson@lakeridgeschools.net Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Context: A number of transfer adjustments were made during the audit period from Corporation fund 7923 (ESSER III) to fund 7941 (CARES Ed Stabilization). These transfers were made move payroll disbursement activity for reimbursement. Support for these adjustments was traced to School Corporation’s records to verify the Gross Payroll activity moved for all but one transaction, which totaled $27,824. The supporting documentation for this transaction exceeded the amount of the transaction. Inquiry with School Corporation officials and review of the documentation determined that the amount transferred in this transaction was based on the remaining grant budget amounts in the grant fund 7941. The transaction was not based on actual payroll disbursements as all other transfer adjustments were. The $27,824 without supporting documentation is considered questioned costs. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: For future transfers of payroll disbursements, both the Treasurer and Grant Director will ensure that the amount transferred corresponds to actual, documented payroll expenses and not an aggregate salary and/or benefit expenditure. The Chief Financial Officer shall review and approve these transfers to ensure compliance. Anticipated Completion Date: Immediate
View Audit 296034 Questioned Costs: $1
Finding 382335 (2023-003)
Material Weakness 2023
Lake Ridge Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.421 § 200.445 § 200.467
FINDING 2023-003 Information on the federal program: Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program fo...
FINDING 2023-003 Information on the federal program: Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children, Fresh Fruit and Vegetable Program Assistance Listings Numbers: 10.553, 10.555, 10.559, 10.582 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Contact Phone Number and Email Address: (219) 838-1819 awilkerson@lakeridgeschools.net Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed and the Allowable Costs/Cost Principles. Context: The School Corporation had not designed or implemented a system of internal control to ensure that program costs incurred by the Food Service Management Company were supported by proper documentation and were allowable. The School Corporation entered into a cost reimbursement contract with a food service management company (FSMC). The FSMC incurred costs and invoiced the School Corporation for reimbursement of the costs. Due to the lack of effective internal controls, the following errors were noted: In a test of 44 items, 22 items (50%) totaling $6,641 did not have proper documentation to support that the expenses were allowable and for the benefit of food service. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In addition to the monthly review of the FSMC invoice and budget, the Chief Financial Officer will review and approve the supporting documentation (invoices, payroll records) provided by the FSMC to ensure that expenses are allowable and for the benefit of food service. Anticipated Completion Date: Immediate
View Audit 296034 Questioned Costs: $1
Finding 382308 (2023-002)
Significant Deficiency 2023
Board of Education Baltimore County
MD
Allowable Costs / Cost Principles § 200.303
Finding Number: 2023-002 Prior Year Finding: No Federal Agency: U.S. Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing: 84.425 C,D,U,W Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 201873-01 (3/13/2...
Finding Number: 2023-002 Prior Year Finding: No Federal Agency: U.S. Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing: 84.425 C,D,U,W Pass-Through Entity: Maryland State Department of Education Pass-Through Award Number and Period: 201873-01 (3/13/20 – 9/30/22) 221869-01 (6/1/22 – 9/30/24) 201787-01 (3/13/20 – 9/30/22) 211956-01 (3/24/21 – 9/30/23) 202233-01 (3/13/20 – 9/30/22) 221568-01 (7/1/21 – 9/30/22) 221422-01 (7/1/21 – 9/30/23) 221894-01 (7/1/21 – 9/30/23) Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation We recommend that the Board enhance its procedures and internal controls to ensure that it retains documentation of expenditure approvals and that this documentation is available for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the event an employee is on unexpected extended leave, internal control processes were updated to ensure support staff members collect backup documentation of Pcard purchases and the fiscal supervisor or grant manager will work with fiscal services to reconcile procurement cards and print out summary sheets for review and signature. Name(s) of the contact person(s) responsible for corrective action: Michele Stansbury, Director of Title I Planned completion date for corrective action plan: For immediate implementation and ongoing.
View Audit 296020
Finding 382292 (2023-002)
Significant Deficiency 2023
Contoocook Valley Regional School District
NH
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Audit Finding Reference: 2023-002 Planned Corrective Action: Review of purchasing policy and federal procurement procedures with grant managers as well as the AP/Grant reporting staff. No purchase will be processed without proper documentation. Name of Contact Person and Completion Date: Brian Cisne...
Audit Finding Reference: 2023-002 Planned Corrective Action: Review of purchasing policy and federal procurement procedures with grant managers as well as the AP/Grant reporting staff. No purchase will be processed without proper documentation. Name of Contact Person and Completion Date: Brian Cisneros (Business Administrator) Anticipated Completion Date – 4/1/24
View Audit 295998 Questioned Costs: $1
Finding 382291 (2023-001)
Significant Deficiency 2023
Contoocook Valley Regional School District
NH
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Audit Finding Reference: 2023-001 Planned Corrective Action: Onboarding procedure is being changed where employees are not able to start working until a signed contract is on file in their HR file. Name of Contact Person and Completion Date: Brian Cisneros (Business Administrator) Michael Hatfield (...
Audit Finding Reference: 2023-001 Planned Corrective Action: Onboarding procedure is being changed where employees are not able to start working until a signed contract is on file in their HR file. Name of Contact Person and Completion Date: Brian Cisneros (Business Administrator) Michael Hatfield (HR Director) Anticipated Completion Date – 4/1/24
View Audit 295998 Questioned Costs: $1
Finding 382282 (2023-002)
Material Weakness 2023
Ascension Health Alliance D/b/a Ascension
MO
Questioned Costs Allowable Costs / Cost Principles Cash Management
Finding 2023-002 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Period of Performance Information of the federal program: Federal Grantor: United States Department of Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Thr...
Finding 2023-002 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Period of Performance Information of the federal program: Federal Grantor: United States Department of Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Illinois Department of Healthcare and Family Services Ascension Ministry Market: Illinois Pass-Through Award Number: ARPA000420 Pass-Through Award Period: 05/01/2022-06/30/2023 Pass-Through Grantor: Mayor and City Council of Baltimore, Through MONSE Ascension Ministry Market: Maryland Pass-Through Award Number: Not applicable Pass-Through Award Period: 07/01/2022-06/30/2023 Views of responsible officials: Ascension Living management acknowledges that internal controls were not working effectively regarding review of the calculated limitations and allocations. Ascension has reserved the questioned costs and has communicated with the State on their desired method of repayment. For future grants, Ascension Living will implement controls for appropriate review and approval and to have a secondary review to validate calculations. St. Agnes Healthcare, Inc., Maryland - This finding pertains to retroactive grants where expenses were incurred in previous periods but were subsequently eligible for grant reimbursement. Management is working on creating a report to identify timecards lacking manager approval for exclusion as allowable grant expenses. Grant Accounting is incorporating Time and Effort tracking features a separate approval control to mitigate the issue of timecards lacking manager approval. Responsible Official: July Turley, Director of Accounting and Reporting; Rob Madsen, Director of Accounting and Reporting Anticipated completion date: May 31, 2024, and July 01, 2024
View Audit 295994
Finding 381233 (2023-004)
Significant Deficiency 2023
County of Orange, California
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303
2023-004 Program: COVID-19 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Federal Financial Assistance Listing Number: 93.391 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Com...
2023-004 Program: COVID-19 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Federal Financial Assistance Listing Number: 93.391 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Allowable Activities and Allowable Costs and Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing of the Health Care Agency’s (HCA) compliance with allowable activities and allowable costs and cost principles requirements, we noted for one (1) of forty-seven (47) transactions HCA did not retain evidence of the review and approval over the transaction. Cause: The transaction was with a specific vendor that requires orders to be placed on the vendor’s portal. At the time the order was placed, the vendor’s portal did not have a system control set up to require a separate approver for the order and HCA did not retain any other evidence to document the order’s review and approval. The vendor portal was later updated during the year to add the segregation of duties system control. Effect: The County’s control was not consistently followed, which requires transactions to be reviewed and approved by a separate individual prior to payment. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of forty-seven (47) of two hundred thirty-six (236) transactions were selected for HCA. The condition above was identified during our testwork of the HCA’s internal controls over allowable activities and allowable costs and cost principles. Repeat Finding from Prior Years: No. Recommendation: We recommend the HCA adhere to their policies and ensure the review and approval of transactions are clearly documented prior payment. Management Response and Corrective Action: Health Care Agency: 1. Person Responsible: Hieu Nguyen, HCA Office of Population Health and Equity Director 2. Corrective Action Plan: HCA Office of Population Health and Equity will implement procedures that ensure review/approval of the e-commerce transactions are documented prior to payment. 3. Anticipated Implementation Date: April 1, 2024
View Audit 295958
Finding 381192 (2023-005)
Significant Deficiency 2023
Hillcrest Family Services, INC
IA
Allowable Costs / Cost Principles Cash Management Period of Performance
Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct.
Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct.
View Audit 295917
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