Corrective Action Plans

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2022-067a ? In amendment 5 with the health plans, signed in the fall of 2021, EOHHS strengthened its contractual requirements with the health plans by requiring the plans to reconcile differences between claims submitted and accepted via the encounter submission process to encounterable claims as re...
2022-067a ? In amendment 5 with the health plans, signed in the fall of 2021, EOHHS strengthened its contractual requirements with the health plans by requiring the plans to reconcile differences between claims submitted and accepted via the encounter submission process to encounterable claims as reported in the quarterly financial data cost reports within 0.1%. The contract at section 2.13.02.04 includes the following language: ?Contractor is responsible to reconcile Financial Data Cost Report (FDCR) cost allocations and the File Submission Report (FSR), which contains the encounter data reporting outlined above. The reported Incurred Expenditures submitted in the File Submission Report must align with the sum of the Direct Paid, Non-State Plan Paid, and Subcapitated Proxy Paid expenditures submitted in the Financial Data Cost Report for each state fiscal year within the point one percent (.1%) threshold. The FSR and FDCR used for this comparison will include the same paid run-out period. Failure to meet threshold will result in financial penalty and/or corrective action by EOHHS as outlined in ?Rhode Island Medicaid Managed Care Encounter Data Methodology, Thresholds and Penalties for Non-Compliance.?? Achieving this level of compliance has proven more difficult than anticipated. To date, EOHHS has not imposed any financial penalties as a result of this new requirement. We have, however, worked proactively with the health plans to resolve outstanding issues and reconcile differences. EOHHS staff meet with managed care staff regularly throughout the month to resolve issues that arise during the claims submission process and to determine the root cause for claim rejections. This work is ongoing. EOHHS plans to further strengthen its oversight and improve plan compliance with the procurement of the managed care contracts. That revised encounter data quality plan, which is subject to further modification into the fall as we prepare the revised procurement documentation, is available on EOHHS?s website, here: https://eohhs.ri.gov/sites/g/files/xkgbur226/files/2021-10/4.1-rhode-island-medicaid-managed-care-encounter-data-quality-measurement-20210826.pdf Anticipated Completion Date: Ongoing Contact Person: Bill McQuade, Chief of Program Analytics Executive Office of Health and Human Services bill.mcquade@ohhs.ri.gov 2022-067b ? Over the course of the last two FY audits, EOHHS continued to make improvements to automatically identify and terminate Medicaid eligibility for deceased individuals. EOHHS has completed root cause analysis and has submitted business requirements for SFY24 Annual Planning to resolve downstream issues in the MMIS when Date of Death (DoD) is not received from RI Bridges or associated interface. EOHHS has submitted both an interim business plan (IBP) and permanent system interface modification to align date of death data between RI Bridges and MMIS. Anticipated Completion Date: Ongoing. IBP is scheduled for implementation in June 2023, while the permanent system modification will be scheduled later in CY2024 post SFY24 annual planning decisions. Contact Person: Brian Tichenor, RIBridges Medicaid Administrator Executive Office of Health and Human Services brian.tichenor@ohhs.ri.gov
View Audit 23102 Questioned Costs: $1
DHS OCC is currently working with the Office of Internal Audits (OIA), DHS Collections, Claims and Recovery Unit (CCRU), Policy and Legal teams to review/update the existing DHS/OIA MOU and to operationalize recapture of overpayments resulting from fraudulent practices. CCAP regulations were update...
DHS OCC is currently working with the Office of Internal Audits (OIA), DHS Collections, Claims and Recovery Unit (CCRU), Policy and Legal teams to review/update the existing DHS/OIA MOU and to operationalize recapture of overpayments resulting from fraudulent practices. CCAP regulations were updated in 2018 to state that unintentional/error based overpayments to families would be reclaimed by CCRU and unintentional/error based overpayments to providers would be reclaimed by OCC Financial Management. This would require manual processing pending RIBridges functionality updates. In cases where OIA issues a determination of IPV/fraud OIA will refer the case to CCRU for collection and recoupment. Anticipated Completion Date: April 2024 Contact Person: Sharon Fitzgerald, CCAP Administrator Department of Human Services sharon.fitzgerald@dhs.ri.gov
View Audit 23102 Questioned Costs: $1
School Policy establishes purchase procedures for school employees. These procedures describe the proper documentation necessary for purchases being made using school funds. A recommendation will be made that any employee making a purchase on the school?s behalf that fails to provide proper document...
School Policy establishes purchase procedures for school employees. These procedures describe the proper documentation necessary for purchases being made using school funds. A recommendation will be made that any employee making a purchase on the school?s behalf that fails to provide proper documentation of the purchase will be made to reimburse the school for the amount within a specified time frame to be determined by the School Board.
View Audit 19976 Questioned Costs: $1
Finding 23476 (2022-060)
Significant Deficiency 2022
RIDOH agrees with the finding and recommendation. RIDOH agrees that redirection of accounting and budgets will require updated contract modifications and subaward forms to ensure proper identification of relevant federal program information, including CFDA number and federal grant name. RIDOH belie...
RIDOH agrees with the finding and recommendation. RIDOH agrees that redirection of accounting and budgets will require updated contract modifications and subaward forms to ensure proper identification of relevant federal program information, including CFDA number and federal grant name. RIDOH believes that the deficiencies occurred due to use of placeholder accounts in contract approval forms for SFY22 when HEZ contract extensions were being prepared at the end of SFY21 for SFY22. Per COVID Governance, a placeholder account number (4875999.02) was created in RIFANS for anticipated additional federal funds (which were not awarded). This placeholder account was used in the COVID Mapping document early in SFY22 and all the contract approval forms had to match the current COVID Mapping document in order to be processed. In addition, the funding sources for SFY22 COVID activities changed frequently as the FEMA 100% reimbursement deadline was extended quarter by quarter through all of SFY22. However, all changes to approved funding for all HEZ contracts should have been appropriately documented in the contract files. RIDOH will take the following steps: ? Memoranda will be written to document the use of placeholder accounts in SFY22 subaward extension approval forms, and all appropriate account numbers and amounts that replaced the placeholder accounts will be documented as approved funding for the subaward purpose. ? Files for SFY23 subawards charged to ELC grants will be reviewed to verify that appropriate funding approval documentation is included. Memoranda will be written to document any funding changes not appropriately captured in subaward approval forms. ? Any placeholder accounts that may have been used for SFY24 subaward amendments will be identified and the list disseminated to all contract managers with instructions to check with COVID Finance leadership to verify the accounts that should be used if a placeholder account was included in any subaward approval paperwork. Assure that appropriate documentation is created and stored if the funding source(s) for any subawards change from the original signed authorization. In the event that funding sources are added, contract modifications shall be issued including applicable Sub-Award forms properly identifying applicable funding sources. Anticipated Completion Date: September 30, 2023 Contact Persons: Alisha Collela, Chief Financial Officer Department of Health alisha.collela@health.ri.gov Dorinda Keene, Deputy CFO/Purchasing Department of Health dorinda.l.keene@health.ri.gov Carla Lundquist, Deputy CFO/Federal Grants Manager Department of Health carla.lundquist@health.ri.gov
Finding 23469 (2022-059)
Significant Deficiency 2022
RIDOH agrees with the finding and recommendation. RIDOH has established a dedicated SharePoint site (via Microsoft Teams) for centralized storage of timesheets, although due to staffing and training scheduling challenges, the central repository for all signed time sheets is not yet being used by all...
RIDOH agrees with the finding and recommendation. RIDOH has established a dedicated SharePoint site (via Microsoft Teams) for centralized storage of timesheets, although due to staffing and training scheduling challenges, the central repository for all signed time sheets is not yet being used by all RIDOH Divisions and Centers to store signed weekly time sheets. This contributed to the difficulty in locating SFY2022 time sheets signed by both the staff member and supervisor instead of only by the staff member. There has been considerable turnover of Master Time Sheet (MTS) Coordinators, the staff members responsible for receiving signed weekly time sheets, transferring information to the HR/payroll generated MTS, submitting the approved MTS to HR/Payroll, and saving/storing the signed time sheets electronically. Additional training will be provided to the MTS Coordinators during SFY23 Qtr4 to assure that all time sheets will be organized and accessible in the central repository. The MTS Coordinators will be required to save all SFY2023 weekly time sheets to the SharePoint site. The list of Programs/Activities and associated account numbers in the RIDOH Time Sheet Workbooks is updated quarterly, and training has been provided to assure staff are recording their hours on the appropriate activities and accounts. As of SFY2023 Quarter 4, RIDOH staff may no longer select ?ICS ? C (COVID-19)? in their Time Sheet Workbooks as a Program/Activity and must select a more descriptive COVID Program/Activity that reflects the COVID Workstream they are supporting and includes the appropriate/allowable account numbers for that Workstream. Finance staff will review time sheet workbooks for SFY2023 Quarters 1 through 3, to identify any staff that used ?ICS ? C (COVID-19)? instead of a specific COVID Workstream on their time sheets and will work with those staff to submit appropriately signed revised time sheets reflecting the COVID Workstream supported. Anticipated Completion Date: September 30, 2023 Contact Persons: Alisha Collela, Chief Financial Officer Department of Health alisha.collela@health.ri.gov Carla Lundquist, Deputy CFO/Federal Grants Manager Department of Health carla.lundquist@health.ri.gov
Finding 23460 (2022-056)
Significant Deficiency 2022
2022-056a ? RIDE finance will establish procedures by 10/31/23. 2022-056b ? RIDE finance and IT will develop and implement a schedule by 10/31/23. 2022-056c ? RIDE finance and IT will determine relevancy of complementary controls in the SOC2 report by 9/30/23. 2022-056d ? RIDE finance and IT will...
2022-056a ? RIDE finance will establish procedures by 10/31/23. 2022-056b ? RIDE finance and IT will develop and implement a schedule by 10/31/23. 2022-056c ? RIDE finance and IT will determine relevancy of complementary controls in the SOC2 report by 9/30/23. 2022-056d ? RIDE finance and IT will develop and implement an IT vendor management process by 12/31/23. Anticipated Completion Date: December 31, 2023 Contact Person: Mark Dunham, Director, Finance Office Department of Elementary and Secondary Education mark.dunham@ride.ri.gov
Finding 23455 (2022-053)
Significant Deficiency 2022
The Pandemic Recovery Office (PRO) has contacted the vendor and asked for the monthly percentage resource allocation among the various programs for which the vendor performed duties. The period covered is July 1, 2021 through June 30, 2022. The vendor has verbally agreed to provide this informatio...
The Pandemic Recovery Office (PRO) has contacted the vendor and asked for the monthly percentage resource allocation among the various programs for which the vendor performed duties. The period covered is July 1, 2021 through June 30, 2022. The vendor has verbally agreed to provide this information and PRO has sent a formal request for the information via e-mail. Anticipated Completion Date: The PRO requested that the vendor provide this information ?as soon as it is feasible to do so.? The vendor has indicated in writing that the information will be provided no later than May 12, 2023. Contact Person: Paul Dion, Director Department of Administration, Pandemic Recovery Office paul.l.dion@doa.ri.gov
View Audit 23102 Questioned Costs: $1
Due to the continuing changes to the guidance for these funds, the Department did not begin reconciliations of the funds until mid FY22. The Department has been reconciling the funds and expects to complete before FY23 close. We have not found instances where funds were reimbursed multiple times. ...
Due to the continuing changes to the guidance for these funds, the Department did not begin reconciliations of the funds until mid FY22. The Department has been reconciling the funds and expects to complete before FY23 close. We have not found instances where funds were reimbursed multiple times. Anticipated Completion Date: June 30, 2023 Contact Person: Dorothy Pascale, State Controller Department of Administration, Office of Accounts and Control dorothy.z.pascale@doa.ri.gov
Finding 23451 (2022-051)
Significant Deficiency 2022
The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of p...
The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of performance metrics. Anticipated Completion Date: Completed prior to release of audit. Contact Person: Paul Dion, Director Department of Administration, Pandemic Recovery Office paul.l.dion@doa.ri.gov
Finding 23442 (2022-048)
Significant Deficiency 2022
Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with Period of Performance. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transpo...
Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with Period of Performance. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transportation loren.doyle@dot.ri.gov
These reimbursements will be reviewed by an independent individual for accuracy. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com
These reimbursements will be reviewed by an independent individual for accuracy. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com
View Audit 23102 Questioned Costs: $1
This documentation will include expense reimbursements being prepared based on the Authority?s general ledger going forward. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com
This documentation will include expense reimbursements being prepared based on the Authority?s general ledger going forward. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com
2022-037a ? The Department disagrees with the classification that these costs are questionable. Prior to the issuance of this single audit, the Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs. Our federal p...
2022-037a ? The Department disagrees with the classification that these costs are questionable. Prior to the issuance of this single audit, the Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs. Our federal partner agreed with this methodology and agreed that these costs are allowable and this was simply an administrative error. Anticipated Completion Date: June 1, 2023 (subject to federal partner timeline) 2022-037b ? The Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs prior to the issuance of this audit report. Anticipated Completion Date: May 15, 2023 (subject to federal partner timeline) Contact Person: Alex Herald, Administrator of Financial Management Department of Administration, Office of Accounts & Control alexander.herald@doa.ri.gov
View Audit 23102 Questioned Costs: $1
This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted t...
This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted to USDA for inventory and mean counts on the 15th of each month. Special dietary accomodations have since been rolled out and schools have been notified of the process should a student require accomodation. USDA has an on-site visit scheduled not that borders are open. Key individuals responsible: SLP Assistant Director Christina Fualaau. Will be completed and closed in 2023.
Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down pla...
Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023
Condition: The Organization?s procurement policy is not consistent with the general procurement standards as defined in Title 2, CFR Part 200. Certain provisions of the Organization?s policies were lacking or not consistent with the policies outlined in the general procurement standards. Pla...
Condition: The Organization?s procurement policy is not consistent with the general procurement standards as defined in Title 2, CFR Part 200. Certain provisions of the Organization?s policies were lacking or not consistent with the policies outlined in the general procurement standards. Planned Corrective Action: The Organization is in the process of reviewing amending its financial control policy manual to be more consistent with the requirements of 2 CFR 200. The revised policy manual is scheduled to be submitted to the Board of Directors for approval at the September board meeting. Contact Person: John Bendon, Director of Finance / Controller Anticipated Completion Date: September 30, 2023
Finding 23368 (2022-001)
Significant Deficiency 2022
The Foundation agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
The Foundation agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.
2022-005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agenc...
2022-005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission, as well as ensure all support is maintained for disbursements. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023
2022-004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W10...
2022-004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023
View of Responsible Official Management agrees with the auditor?s recommendation and will strengthen procedures on the preparation and review of ROE and the SEFA to ensure the correct amount of expenditures allowable for reimbursement are reported. Management will confirm agreement between the quart...
View of Responsible Official Management agrees with the auditor?s recommendation and will strengthen procedures on the preparation and review of ROE and the SEFA to ensure the correct amount of expenditures allowable for reimbursement are reported. Management will confirm agreement between the quarterly ROE and the general ledger at that time prior to submitting for reimbursement. Further, management is correcting the reimbursement report for the quarter ending March 31, 2023, to account for the $409,485 of questioned costs.
View Audit 22203 Questioned Costs: $1
Name of Contact Person: Jadee Draughn, Chief Financial Officer 161 Klevin St., Suite 100, Anchorage, AK jdraughn@campfireak.org 907-257-8802 Finding 2022-001 Material Weakness in Internal Control over Compliance, Material Noncompliance - Allowable Costs/Cost Principles Corrective Action Plan Camp Fi...
Name of Contact Person: Jadee Draughn, Chief Financial Officer 161 Klevin St., Suite 100, Anchorage, AK jdraughn@campfireak.org 907-257-8802 Finding 2022-001 Material Weakness in Internal Control over Compliance, Material Noncompliance - Allowable Costs/Cost Principles Corrective Action Plan Camp Fire will devise a clear and documented, shared-cost allocation methodology that is in compliance with the requirements of the Uniform Guidance, as well as controls over the review of the shared-cost allocation, to ensure reliable reporting. Expected Completion Date Camp Fire will implement a documented, shared-cost allocation by October 2023 based on the finding in our single audit September 2023 for fiscal year 2022.
View Audit 26673 Questioned Costs: $1
September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan exp...
September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan explained below related to finding 2022-001. Corrective Action Plan: The City will produce the reporting recommended in the finding which includes a detailed listing of invoices related to each Federal project. As noted in the finding, the City had organized and reported IEPA loan contractor expenditures in compliance with Illinois state regulations. However, the supporting documentation for these expenditures should also have been organized and prepared for review by Auditors in accordance with Federal guidelines. Going forward, the City will process and organize future IEPA contractor invoices and documentation according to both State and Federal grant requirements and provide the necessary reports needed for audit. Responsible Person: Finance Director, Ben Daish; Public Works Director, Robert Schiller Expected Completion Date: Fall 2023 through Spring 2023 Respectfully Submitted Ben Daish Finance Director
During the Fiscal Year 2022 audit of Heart of Kansas Family Health Care Inc., our auditors found two instances of the PRF calculations being calculated incorrectly. The two instances were 1) HOKFHC charged nonallowable expenses to the program. 2) not utilizing other COVID-19 supplemental funding b...
During the Fiscal Year 2022 audit of Heart of Kansas Family Health Care Inc., our auditors found two instances of the PRF calculations being calculated incorrectly. The two instances were 1) HOKFHC charged nonallowable expenses to the program. 2) not utilizing other COVID-19 supplemental funding before using PRF funds. This has resulted in finding in the current year financial statements audit. HOKFHC determined they had allowable lost revenue of $161,048. HOKFHC did attempt to reopen the PRF portal to correct their submission but it was after the correction period closed. Our request to reopen the portal in order to correct our reporting was denied. Freddy Gunn, Chief Financial Officer, is the part that has overall responsibility for the corrective actions. The anticipated completion date is unknown. The corrective action will be contingent on the directive of HRSA.
View Audit 20843 Questioned Costs: $1
Steilacoom Historical School District No. 1 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 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requireme...
Steilacoom Historical School District No. 1 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 U.S. 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 federal wage rate requirements. Name, address, and telephone of District contact person: Shawn Lewis, Assistant Superintendent 511 Chambers Street Steilacoom, WA 98388 253-983-2233 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district concurs that it lacked appropriate internal controls to ensure compliance with the federal wage rate requirements. It is highly unusual for a school district to receive federal funds for construction activities and the required contract provisions are not included in the district?s standard contracting templates. The State Auditor's Office reported that the former CFO indicated that she and staff were unaware of federal wage rate requirements. The district agrees that the former CFO should have been aware of these requirements and was responsible to ensure compliance with the requirements. Page 61 Office of the Washington State Auditor sao.wa.gov The district does not expect to receive any federal funds to support construction activities in the near future and therefore finds it highly unlikely that this condition will be repeated. However, the district will take the following steps as corrective action: 1. Update formal procedures to specifically require staff to consider Davis Bacon and other federal requirements when public works are funded with federal funds. 2. Ensure current staff responsible for public works project compliance understand the federal requirements when federal funds are used for such projects. The district believes that these corrective action steps in addition to a change in personnel responsible for overall federal compliance will provide reasonable assurance of future compliance. Anticipated date to complete the corrective action: 9/01/2023
Finding 23178 (2022-005)
Significant Deficiency 2022
2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award...
2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Recommendation: We recommend that the County ensures each report is properly reviewed against the reporting guidance and that a reminder is set for timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Internal control policies and procedures over reporting of federal expenditures will be reviewed. Name of the contact person responsible for corrective action: Amy Dykstra, Finance Director
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