Corrective Action Plans

Finding 37289 (2022-002)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS ...

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS staff will be provided training, tip sheets and ongoing support regarding the new policy and resource guide. The policy will be published by April 1, 2023. DFPS will continue to strengthen our internal quality assurance review of cases eligible for EA to ensure that INV/AR staff are complying with federal guidelines and internal policies. DFPS has submitted an IT ticket request to resolve the condition for the participant that had the incorrect income range of $0-$10,000 selected to the correct income range of $20,550 to $40,549 to align with the investigation report. The participant remains eligible for assistance regardless as the family unit makes less than $63,000. CPI will initiate a request for an IT project to conduct analysis of any limitations with verifying Emergency Assistance eligibility in the IMPACT system regarding why two of the three EA statements now show not answered. DFPS staff will be researching the issue to determine next steps by 2nd quarter FY 2024. Implementation date(s): Ongoing communication ? will vary, first communication by April 1, 2023; IMPACT research January 31, 2024. Responsible persons: Jerome Green PEAF Corrective action plan: DFPS uses an established recoupment process to address overpayments. A Kinship Development Worker writes a letter to the kinship caregiver regarding the overpayment and details the steps needed to return funds. This letter is also sent to accounting for follow up. DFPS maintains a proactive approach to strengthening/enhancing IMPACT limitations to ensure accurate data is maintained for accurate payments/disbursements through continuous program improvement. Implementation date(s): On January 13, 2023 ? staff initiated the above described recoupment process to recoup the second payment for the subject children. Responsible persons: Debbie Bouldin

View Audit 28519 Questioned Costs: $1

Finding 37288 (2022-001)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Corrective action plan: Management will strengthen agency?s existing internal control over the review of project IDs to ensure all approvals are obtained on the project allocation percentage forms. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores

View Audit 28519

Finding 37287 (2022-101)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Corrective Action Plan: The Cancer Center will establish the following processes to enhance security procedures surrounding user access: ? IT personnel at the Cancer Center will review server admin groups on an annual basis per existing policies and procedures ? Annual reviews will coincide with ...

Corrective Action Plan: The Cancer Center will establish the following processes to enhance security procedures surrounding user access: ? IT personnel at the Cancer Center will review server admin groups on an annual basis per existing policies and procedures ? Annual reviews will coincide with the Cancer Center?s fiscal year start every September as part of our existing GRC reviews ? During the year, automated notifications will be setup to alert the proper IT teams when server admin group changes occur during the year that need to be reviewed prior to the annual review ? Outcomes from each annual review will be documented for historical reference as needed The finding concerning user access settings has been mitigated through the additional step to user profiles in the system. All admin group security access profiles are now in compliance with the Cancer Center?s policies. No additional steps are necessary to mitigate this finding. The team will continue to monitor per policy. Implementation Date: August 2023 Responsible Person: Craig Owen

View Audit 28519

Finding 37275 (2022-007)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate poli...

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate policy revisions to be drafted by July 31, 2023. Implementation date(s): July 31, 2023 Responsible persons: Chief Financial Officer

View Audit 28519 Questioned Costs: $1

Finding 37274 (2022-006)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate poli...

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate policy revisions to be drafted by July 31, 2023. Implementation date(s): July 31, 2023 Responsible persons: Chief Financial Officer

View Audit 28519 Questioned Costs: $1

Finding 37273 (2022-025)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsib...

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: Mariana Salazar, Texas Rent Relief Director

View Audit 28519

Finding 37272 (2022-023)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative ...

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative figures for obligations and expenditures. TDHCA explained that the methodology the Treasury has requested for grantees to use will not allow the quarterly obligations and expenditures reported to be summed to equal the current cumulative amount due to adjustments for recaptured funds. This is an unavoidable reality of the Emergency Rental Assistance (ERA) program and federal reporting system and can only be rectified in the final report to Treasury. Certain aspects of the Treasury?s design of the program, most significantly the recapture of funds from beneficiaries, can cause the draw/transaction data for a given period, e.g. Q3 2022, to change after that quarter is complete. Per Treasury guidance, TDHCA will be able to resubmit expenditure and obligation figures for each quarter in the final report. For the December 2021 ERA 1 Monthly Compliance Report and November 2021 ERA 2 Monthly Compliance Report, the total number of households served were off by 0.4% and 0.05% due to inadvertently including households who were initially served but later had all of the funds recaptured and therefore should have been excluded. TDHCA has updated internal procedures for calculating these reports to ensure these are excluded from future reports. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: David Johnson, Project Manager ? Process Mgmt. /Data Analytics

View Audit 28519

Finding 37270 (2022-021)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Managemen...

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Management intends to implement a list of all applicable systems to be reviewed, an associated scheduled timeline and allow for the documentation of its review and approval. SOP 1264.03 which is the policy that management intended to address the review of service accounts will be revised to better define the systems that are to be reviewed. In the SOP, the term ?System accounts? was intended to include all accounts not directly assigned to an employee, which are required for the functionality of TDHCA Information Technology (IT) systems. ?System accounts? could be used synonymously with the term ?Service accounts? and the agency will modify the policy to specifically refer to service accounts. Implementation date(s): August 2023 Responsible Persons: Director of Information Systems

View Audit 28519

Finding 37267 (2022-005)

Material Weakness 2022

Greene County Medical Center

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing Number: 93.498 Finding Summary: There was no evidence of formal review and approval over tracking of expenditures that were claimed ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing Number: 93.498 Finding Summary: There was no evidence of formal review and approval over tracking of expenditures that were claimed for the program. In addition, there was no evidence retained that the Medical Center?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426037888 were reviewed or approved by an individual separate from the preparer prior to submission. Responsible Individuals: Mark Wall, CFO Response: The Medical Center has made changes in the Finance Staff and now communicate regularly with an outside accounting firm. This firm will be used for guidance going forward to meet the terms and conditions of federal grants. Documents will be compiled by staff Accountant and Controller and verified for appropriateness by the accounting firm. Anticipated Completion Date: September 30, 2022

View Audit 30839

Finding 37186 (2022-001)

Material Weakness 2022

Mental Health Association of San Francisco

CA

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is ...

Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Allowable Costs/Cost Principles and Activities Allowed or Unallowed Finding Summary: During the performance of the June 30, 2022 audit, we noted that there was a lack of appropriate and sufficient review and approval of the timesheets of certain employees, a condition that may result in inaccurate payroll expenditures. Responsible Person for the Implementation of the Corrective Action Plan: Mark Salazar, President & CEO. If there are any questions regarding this plan, please call Mark Salazar at (415) 421-2926. Corrective Action Plan: Management provided a walkthrough of the updated time & attendance records approval policy to all supervisors and managers during the management team meeting on Wednesday, January 11, 2023. Additionally, management had an agency wide mandatory training which included a more thorough training and review of the policy, a review of the timecard review, approval and submission procedure and a Q&A session. Management offered the training during the regularly scheduled agency-wide all staff trainings on Wednesday, January 18, 2023 and on Friday, January 20, 2023 (3 separate time slots) and Monday, January 23, 2023 (3 separate time slots). Management tracked attendance and sent out the recorded training and FAQ sheet to all staff. To ensure a high approval rate, the HR team will run a timecard approval report after each pay period to monitor and track approvals and notify applicable staff of missing timecard approvals. Applicable staff have 2 days to approve their timecard to avoid the implementation of a disciplinary action. Anticipated Completion Date: The corrective action plan is underway and will be assessed frequently with full correction taking effect on or before June 30, 2023.

View Audit 35101

Finding 37163 (2022-002)

Significant Deficiency 2022

Mercy Hospital Iowa City, Ia

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and app...

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and approval of the Controller, the Vice President of Finance (Stuart Elkin) will also review and approve the submissions, to ensure all expenses submitted are appropriate and that expenses that do not relate to the prevention, preparation or response to the coronavirus are not included in future reporting. This corrective action plan was implemented as of September 23, 2022, prior to the Period 3 PRF reporting submission.

View Audit 37762 Questioned Costs: $1

Finding 37137 (2022-002)

Material Weakness 2022

St. Johns Unified School District No. 1

AZ

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN U.S. Department of Education St. Johns Unified School District No. 1 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discu...

CORRECTIVE ACTION PLAN U.S. Department of Education St. Johns Unified School District No. 1 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT 2022-002 ALLOWABLE AND UNALLOWABLE COSTS Program: Education Stabilization Fund CFDA Number: 84.425D and 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Type of Finding: Noncompliance, material weakness in internal control Compliance Requirement: A. Allowable and Unallowable Costs Condition/Context: The District did not maintain documentation to support retention stipends and other monies paid to employees during the current year. Payroll vouchers were approved to support the amounts paid to employees but no other time and effort documentation was maintained. Repeat Finding: This is not a repeat finding. Action planned in response to finding: Management will establish procedures to ensure proper time and effort documentation is maintained to support payout of federal funds to employees. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Ginger Wiltbank, Finance Director

View Audit 35992

Finding 37134 (2022-003)

Significant Deficiency 2022

Boys & Girls Clubs of Northeast Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Managers have explained the importance of properly accounting and reviewing grant reimbursements with accounting staff. Staff accountants will review reimbursements thoroughly for errors such as typos before submitting reports.

View Audit 31559 Questioned Costs: $1

Finding 37131 (2022-001)

Material Weakness 2022

North Franklin School District No. J51-162

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE North Franklin School District No. JSl-162 September 1, 2021, through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 US...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE North Franklin School District No. JSl-162 September 1, 2021, through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cindy Sital, Business Manager PO Box 829 Connell, WA 99326 (509)-234-2021 Corrective action the auditee plans to take in response to the finding: This was North Franklin School District?s first federally funded construction project. In previous years, construction projects have been state or locally funded. The District did comply with requirements for state or locally funded construction projects. This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a different set of guidelines. In the future, if the District uses federal funds for construction projects, the District will include a provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will included a copy of the payroll and a signed statement of compliance. The District will also include inserting the required prevailing wage provisions into the contract. Anticipated date to complete the corrective action: 05/31/2023

View Audit 31557

Finding 37123 (2022-002)

Material Weakness 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

2022-002 Activities Allowed / Un-Allowed Material Weakness/Material Noncompliance This finding was identified during the QAD review that was performed in 2022 and has been corrected as of June 30, 2022, with prior period and current year adjustments. The current revised indirect cost allocation was...

2022-002 Activities Allowed / Un-Allowed Material Weakness/Material Noncompliance This finding was identified during the QAD review that was performed in 2022 and has been corrected as of June 30, 2022, with prior period and current year adjustments. The current revised indirect cost allocation was approved by HUD QAD in July 2022. Indirect costs are being reviewed on a quarterly basis and adjusted as needed. The Comptroller, Jennifer Yager corrected this finding in October 2022. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37116 (2022-005)

Significant Deficiency 2022

City of Isle

MN

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302

Finding 2022-005 Internal Controls Over Compliance for Cash Management, Allowable Costs, and Procurement 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The City will adopt the referenced policies in order t...

Finding 2022-005 Internal Controls Over Compliance for Cash Management, Allowable Costs, and Procurement 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The City will adopt the referenced policies in order to comply with Uniform Guidance. 3. Official Responsible The City Clerk-Treasurer is the official responsible for ensuring corrective action. 4. Planned Completion Date December 31, 2023 5. Plan to Monitor Completion The City Council will be monitoring this Corrective Action Plan.

View Audit 34423

Finding 37021 (2022-002)

Material Weakness 2022

Independent School District 38

MN

Allowable Costs / Cost Principles

2022-002 FINDING Contact Person ? Tim Lutz, Superintendent Corrective Action Plan ? The District should review their procedures to ensure that all expenditures are reported in the correct period. Completion Date ? December 31, 2022

View Audit 32745

Finding 37018 (2022-001)

None 2022

Bear River Head Start

UT

Questioned Costs Allowable Costs / Cost Principles

Bear River Head Start Inc.?s management became aware that a few hourly maintenance staff employees were recording time in excess of actual hours that were worked. The employees certified they were working the documented hours and their immediate supervisor also certified that the hours were true and...

Bear River Head Start Inc.?s management became aware that a few hourly maintenance staff employees were recording time in excess of actual hours that were worked. The employees certified they were working the documented hours and their immediate supervisor also certified that the hours were true and correct (even though she had knowledge that they were not correct). Management immediately conducted an internal investigation, concluded that fraudulent time had been reported, disclosed the fraud to their Board, notified the Regional Office (grantor), consulted with legal counsel, and turned over the investigation to the local police department (investigation still ongoing). To help mitigate risks in the future, an additional timecard procedure of internally auditing timecards on a random sample basis as well as a new Critical Fiscal Issues Procedure have been incorporated into Bear River Head Start Inc.?s internal controls.

View Audit 36296 Questioned Costs: $1

Finding 36988 (2022-006)

Significant Deficiency 2022

Waterford-Halfmoon Union Free School District

NY

Allowable Costs / Cost Principles

The District will work to collect federal certifications for all employees paid from grants. Samantha Schweizer, Business Administrator, by 6/30/2023.

View Audit 34991

Finding 36969 (2022-001)

Material Weakness 2022

Kvc Health Systems, Inc.

KS

Allowable Costs / Cost Principles Cash Management Reporting

During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund...

During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund portal. Personnel Responsible for Corrective Action: Sherri Lohe, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by December 31, 2022 Corrective Action Plan: The Organization is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions are compliant with said guidance. Going forward, the Organization will continue to improve its internal controls related to lost revenue calculations and reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. The under-reporting of lost revenues had no impact on the Organization?s ability to cover the total Provider Relief Fund payments received.

View Audit 27930

Finding 36968 (2022-003)

Material Weakness 2022

Women's Center, Inc.

ID

Allowable Costs / Cost Principles Cash Management Period of Performance

Finding 2022-003 Condition During the current year, the Organization submitted several of their draw requests to one of its funding agencies past the 45-day requirement. Per the grant agreement, any requests submitted beyond this timeframe can be denied for reimbursement at the discretion of the gra...

Finding 2022-003 Condition During the current year, the Organization submitted several of their draw requests to one of its funding agencies past the 45-day requirement. Per the grant agreement, any requests submitted beyond this timeframe can be denied for reimbursement at the discretion of the granting agency. Corrective Action Plan We understand the auditor?s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.

View Audit 30560

Finding 36913 (2022-001)

Material Weakness 2022

Better Health Together

WA

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Action taken in response to finding: BHT will implement CliftonLarsenAllen LLP?s recommendation to adopt additional policies and procedures to perform subrecipient monitoring. Additionally, In June 2022, BHT retained a CliftonLarsenAllen LLP consultant to perform a grant compliance assessment and pr...

Action taken in response to finding: BHT will implement CliftonLarsenAllen LLP?s recommendation to adopt additional policies and procedures to perform subrecipient monitoring. Additionally, In June 2022, BHT retained a CliftonLarsenAllen LLP consultant to perform a grant compliance assessment and provide recommendations for policies and procedures. BHT prepared policies and procedures related to contract management. The new policies and procedure(s) were presented to the BHT Finance Committee and approved by the BHT Board of Directors in December 2022. BHT started the implementation of the policies and procedures in 2023.

View Audit 36008

Finding 36896 (2022-002)

Significant Deficiency 2022

Harrison County School District

MS

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. A...

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36894 (2022-004)

Significant Deficiency 2022

Milwaukee Public Schools

WI

Allowable Costs / Cost Principles

Condition/Context: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-e...

Condition/Context: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-eligible students should have been 32.68%. The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Corrective Action Plan: We will review our standard operating procedures and correct them to make sure that IEP ratio is supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. These procedures will include a 2nd check/review of the student list and IEP ratio. Currently, we can go back and correct the general statistical information since we haven?t been paid for FY21. Therefore, we have written PCG through email to request that they reopen the period to correct the IEP ratio. Name of the contact person or persons responsible: Michele Wilborn, Budget Analyst, Financial Planning & Budget Services Anticipated completion date: Correction to FY21: 02/21/2023 Correction to standard operating procedures: 03/15/2023

View Audit 28121

Finding 36822 (2022-005)

Significant Deficiency 2022

Milford Housing Authority

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Compl...

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Corrective Action Plans

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