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Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOH...
Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Inspection checklists are maintained in the participant records by calendar year. In some cases, the inspection may fall outside of when the participants annual recertification is due. During reviews, MOHS management will ensure that the staff are clear about providing inspection checklist for both years identified in the review period and not just the inspection for the annual recertification year. Additionally, during the period of review, the Inspections team experienced challenges with connecting into the City?s VPN system. Due to the connectivity issues, MOHS was not able to perform its inspections as required. MOHS has started the process to correct the connectivity issues. MOHS will be upgrading its? housing database to the web-based version. The new version will not require VPN access through Baltimore City?s network. The inspections team will be able to connect to the housing database via the web. MOHS anticipates the new database upgrade to be in place by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023
Finding 23713 (2022-010)
Significant Deficiency 2022
Finding 2022-010 MARS User Access Management Views The Department of Labor and Economic Opportunity (LEO) agrees with the finding. LEO Administrative Services continues to experience challenges related to staffing shortages and competing priorities but recognizes the importance of maintaining sound...
Finding 2022-010 MARS User Access Management Views The Department of Labor and Economic Opportunity (LEO) agrees with the finding. LEO Administrative Services continues to experience challenges related to staffing shortages and competing priorities but recognizes the importance of maintaining sound access controls over the Michigan Administrative Review System (MARS). Accordingly, within LEO Administrative Services, the LEO Internal Controls Unit will assist the LEO Finance Unit in the interim with implementing corrective action until a permanent assignment is made. Planned Corrective Action LEO Administrative Services will continue to work with LEO Workforce Development to correct these exceptions. LEO will establish and fully implement a policy, procedure, and routine that addresses the following: a. Ensuring that LEO reviews MARS user access semiannually for privileged accounts or annually for all other accounts. b. Ensuring timely disabling of inactive user accounts (those not accessed in over 60 days). Anticipated Completion Date September 30, 2023 Responsible Individual(s) Lora MacKay, LEO Allen Williams, LEO
Finding 23704 (2022-033)
Significant Deficiency 2022
Finding 2022-033 National Guard Military Operations & Maintenance (O&M) Projects, ALN 12.401 - Timeliness of Cash Draws Management Views DMVA agrees with the finding. Planned Corrective Action For part a., DMVA changed the process for Air National Guard federal billings effective January 24, 2023....
Finding 2022-033 National Guard Military Operations & Maintenance (O&M) Projects, ALN 12.401 - Timeliness of Cash Draws Management Views DMVA agrees with the finding. Planned Corrective Action For part a., DMVA changed the process for Air National Guard federal billings effective January 24, 2023. Expenditure reports will be sent to the program manager monthly for review and approval prior to generating reimbursement requests. Items in dispute will be discussed and either corrected or billed once a determination is made. For part b., DMVA implemented a new process effective June 1, 2023, to document when federal account coding is received from the federal Construction and Facilities Management Office (CFMO) for project expenditures. After the federal account coding is received, DMVA will prepare the Request for Advance or Reimbursement (SF-270) and send to the CFMO for final approval within 60 days. For part c., DMVA has communicated the importance of timely completion of fiscal year-end closing activities to staff to ensure final year end expenditure reports are generated within the acceptable timeframe. DMVA has established a deadline of January 5, 2024 to have fiscal year 2023 final expenditure reports (FER) prepared and distributed to federal program areas. Anticipated Completion Date a. Completed b. Completed c. January 5, 2024 Responsible Individual(s) Christine Apostol, DMVA
Finding 23675 (2022-013)
Significant Deficiency 2022
Finding 2022-013 MDE, Security Management and Access Controls Management Views MDE agrees with the finding. Planned Corrective Action For part a.1., MDE has reviewed the security authorization process for the Grant Electronic Monitoring System (GEMS)/MARS with staff who can approve and modify user...
Finding 2022-013 MDE, Security Management and Access Controls Management Views MDE agrees with the finding. Planned Corrective Action For part a.1., MDE has reviewed the security authorization process for the Grant Electronic Monitoring System (GEMS)/MARS with staff who can approve and modify user accounts. MDE also provided the same staff with training in April 2023 to review the correct procedure to help ensure appropriate documentation is maintained. MDE no longer used the functionality to directly replace a user with another user at the beginning of fiscal year 2023 and the functionality was removed entirely in April of 2023. For part a.2., MDE has reviewed its established policies and procedures over the granting of access to the Next Generation Grant, Application and Cash Management System (NexSys) with staff and will continue to work to appropriately process forms according to policy guidelines and minimize human error. For part b., MDE will notify program office directors during the collection of the Semi-Annual Reviews of Privileged Users that failure to return the certification will result in deactivation of program office users. The next collection of the Semi-Annual Reviews of Privileged Users will be completed by June 30, 2023. For part c., as part of the Annual Certification of Non-Privileged users, MDE now requests all entities to review and update all active users in the Michigan Electronic Grants System Plus (MEGS+), NexSys, GEMS/MARS and Michigan Nutrition Data (MiND). Entities can then submit the certification indicating they have either reviewed their system users or that they do not have any users in the listed system. MDE implemented the first Annual Certification of Non-Privileged users on March 23, 2023 and the certification will be released again in late 2023. For part d., MDE received an exception from the DTMB Enterprise Technical Review Board for the control that would have required MDE to deactivate users after 60 days of inactivity. The exception was issued in November 2023 and now allows MDE to keep inactive users up to 18 months. Anticipated Completion Date a.1. Completed a.2. Ongoing b. June 30, 2023 c. Completed d. Completed Responsible Individual(s) Aimee Alaniz, MDE David Judd, MDE Spencer Simmons, MDE
Finding 2022-028 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working with the vendor and DTMB data warehouse technical staff to update and correct the Benefit Issuer Food Stamp Report (BT-90) so ...
Finding 2022-028 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working with the vendor and DTMB data warehouse technical staff to update and correct the Benefit Issuer Food Stamp Report (BT-90) so that it includes recipients who received Supplemental Nutrition Assistance Program (SNAP) benefits under the expanded COVID-19 eligibility requirements. The BT-90 is used to help ensure the client information in Bridges is accurate and does not have an impact on the federal draw. Anticipated Completion Date December 31, 2023 Responsible Individual(s) Sara Gross, MDHHS
Finding 23646 (2022-003)
Significant Deficiency 2022
2022-003 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the Modified Total Direct Costs (MTDC) subject ...
2022-003 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure only allowable charges outlined within 200 CFR 200.68 are included in the Modified Total Direct Costs (MTDC) subject to the indirect cost rate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Blood Bank added review and approval processes to ensure only allowable charges are included in the MTDC subject to the indirect cost rate. Names of the contact persons responsible for corrective action: Bryan Eleazar, CFO; Lisa Alexander, Direct of Grant Accounting; Jeanette Lysse, Controller Planned completion date for corrective action plan: October 29, 2021
View Audit 19755 Questioned Costs: $1
001 Block Grant for Community Mental Health Services Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...
001 Block Grant for Community Mental Health Services Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The employee paid in error has returned the $140, and the proper employee has been paid. We believe it should be noted, that except for a keying error, Partners followed established policy and procedure. The employee in question submitted an accurate reimbursement form, which was supervisor-approved and reviewed by Payroll personnel. After payroll deposits went out and pay statements were made available, the employee in question did not notify Payroll staff of an error. Partners is working with a third-party vendor to more fully automate the process of travel reimbursements in the future. Given current demands on staff with Medicaid Transformation, we are unable to fully execute automation until January 2023. Until such time, an additional layer of management post payment review has been added to the process. Given the tight turn-around time between employee submission deadlines and payroll processing, it is not feasible for an additional detailed review beforehand. Name of the contact person responsible for corrective action: Susan Lackey, CFO Planned completion date for corrective action plan: Additional Review - September 30, 2022; Process Automation ? January 2023. If the Department of Health and Human Services has questions regarding this plan, please call Susan Lackey at 704-842-6310.
Date: April 21, 2023 Subject: Corrective Action Plan Please find below the Medical University of South Carolina?s (MUSC) Corrective Action Plan for the finding presented by KPMG relating to our fiscal year 2022 audit conducted under the Uniform Guidance. Audit finding reference number: 2022-003 Ca...
Date: April 21, 2023 Subject: Corrective Action Plan Please find below the Medical University of South Carolina?s (MUSC) Corrective Action Plan for the finding presented by KPMG relating to our fiscal year 2022 audit conducted under the Uniform Guidance. Audit finding reference number: 2022-003 Cash Management Cause and potential effect as presented in the Summary of Findings and Questioned Costs: For 3 of the 40 samples tested, taxes were properly accrued as allowable costs but were drawn prior to payment by the University. While these costs are deemed allowable, they were not paid for prior to seeking reimbursement from the federal agency. The taxes drawn prior to payment totaled $4,035 out of a total of $784,941 tested in the sample of 40. The control to ensure that all costs were paid for prior to seeking reimbursement was not operating effectively to identify instances of noncompliance related to the applicable taxes. Name(s) of the contact person(s) responsible for corrective action: Velma G. Stamp, Director, Grants and Contracts Accounting Michael Laird, Manager, Financial Reporting, Grants and Contracts Accounting Corrective action planned: MUSC tested purchases to determine the extent of the finding. It was found that this issue was isolated to the Department of Lab Animal Research (DLAR) animal purchases made with the departmental Purchasing Card. Once this determination was made all DLAR animal purchasing card transactions were identified, for the period being audited, in order to calculate the use tax required to be paid. MUSC?s tax office then submitted amendments for each month, remitting the additional use tax as well as the applicable penalties to the South Carolina Department of Revenue. No adjustments were needed to be made to the grants impacted as these are otherwise allowable costs. We believe MUSC?s system operates adequately when use tax is flagged as required by our policies and procedures. This instance occurred due to input errors by the employee responsible for this area. As such, we have conducted training with the employee as well as the employee?s manager instructing how purchasing card transactions subject to use tax must be identified when allocating credit card purchases. In addition, we will monitor DLAR credit card purchases to ensure MUSC?s policies and procedures are being adhered to. Anticipated completion date: This corrective action has been implemented and the monitoring will be ongoing. Questions or requests for additional information related to this Corrective Action Plan may be directed to me via email at stampvg@musc.edu or by telephone at 843-792-3657. Sincerely, Velma G. Stamp, Director
View Audit 19410 Questioned Costs: $1
Date: March 28, 2023 Subject: FY22 Summary Schedule of Audit Findings As referenced in the FY22 Summary of Findings and Questioned Costs Year ended June 30, 2022, this narrative addresses a corrective action plan related to the finding listed below. Reference 2022-002 Finding Cash Management ...
Date: March 28, 2023 Subject: FY22 Summary Schedule of Audit Findings As referenced in the FY22 Summary of Findings and Questioned Costs Year ended June 30, 2022, this narrative addresses a corrective action plan related to the finding listed below. Reference 2022-002 Finding Cash Management Status See Narrative Contact Person: Velma Stamp Cause and potential effect as presented in the Summary of Findings and Questioned Costs: The control to ensure that disbursements for the Student Aid Portion and the Institutional Aid Portion were occurring on a timely basis was not operating effectively to ensure timely disbursement. Narrative Explanation: For CRRSAA HEERF II and ARP HEERF III, the Certification and Agreements and/or Supplemental Agreements requires that Student Aid Portion (ALN 84.425E) should be disbursed within 15 calendar days of the drawdown from ED?s G5 grants system and Institutional Aid Portion, (a)(2), and (a)(3) funds (all other ALNs) should be disbursed within 3 calendar days of the drawdown from G5. This was a new requirement that was only understood by a few within the institution. Unfortunately, this information did not fully cascade to all areas who were spending funds. Corrective action: While this award has ended, should we receive similar type of awards in the future our new Enterprise Resource Planning (ERP) system will allow us to put controls in place to ensure timely distribution. You may direct questions to me at stampvg@musc.edu or by telephone at 843-792-3657. Best Regards, Velma G. Stamp Director, Grants and Contracts Accounting cc: Mike McGinnis, MBA, Assistant Provost for Finance and Administration Suzanne Thomas, PhD, Associate Provost for Educational Planning and Effectiveness Melissa Halcomb, MSM, Executive Director for Enrollment Management
Finding 23548 (2022-074)
Significant Deficiency 2022
2022-074a ? EOHHS will implement an enhanced invoice review documentation requirements for significant contractor invoices to ensure compliance with Uniform Guidance requirements over allowable costs in the Medicaid Program. 2022-074b ? EOHHS will improve procedures to ensure that recoupments are m...
2022-074a ? EOHHS will implement an enhanced invoice review documentation requirements for significant contractor invoices to ensure compliance with Uniform Guidance requirements over allowable costs in the Medicaid Program. 2022-074b ? EOHHS will improve procedures to ensure that recoupments are made for identified special education services deemed unallowable for Medicaid reimbursement. Anticipated Completion Date: December 2023 Contact Persons: Jason Lyon, Administrator for Medical Services Executive Office of Health and Human Services jason.lyon@ohhs.ri.gov Christopher Smith, Director of Program Integrity Executive Office of Health and Human Services christopher.smith@ohhs.ri.gov
View Audit 23102 Questioned Costs: $1
Finding 23545 (2022-071)
Significant Deficiency 2022
EOHHS submitted a State Plan Amendment for CMS review January 30, 2023. The amendment would remove the triennial rate review and clarify in what situations EOHHS would review nursing facility financial records. Anticipated Completion Date: EOHHS is awaiting a response from CMS on its State Plan Am...
EOHHS submitted a State Plan Amendment for CMS review January 30, 2023. The amendment would remove the triennial rate review and clarify in what situations EOHHS would review nursing facility financial records. Anticipated Completion Date: EOHHS is awaiting a response from CMS on its State Plan Amendment submission. EOHHS expects a response before June 30, 2023. Contact Person: Dezeree Hodish, Assistant Director, Financial and Contract Management Executive Office of Health and Human Services dezeree.hodish@ohhs.ri.gov
Finding 23521 (2022-068)
Significant Deficiency 2022
2022-068a ? EOHHS addressed issues with the TPL loopback file between MMIS and RI Bridges with a permanent system fix. 2022-068b ? EOHHS will assess the current process of Medicaid Administration claiming and develop a revised process to require HHS agencies to submit the reconciliations of their q...
2022-068a ? EOHHS addressed issues with the TPL loopback file between MMIS and RI Bridges with a permanent system fix. 2022-068b ? EOHHS will assess the current process of Medicaid Administration claiming and develop a revised process to require HHS agencies to submit the reconciliations of their quarterly reports to reported expenditures in RIFANS. In addition, the RIFANS documentation will be reviewed and approved prior to submission of the federal report. 2022-068c ? EOHHS will conduct this analysis and create a process to report the MCO tax on the CMS 64.11A. Anticipated Completion Date: December 2023; TPL loopback deployed into RI Bridges production on 5/19/2022. Contact Persons: Brian Tichenor, RIBridges Medicaid Administrator Executive Office of Health and Human Services brian.tichenor@ohhs.ri.gov Allison Shartrand, Assistant Director Financial and Contract Management Executive Office of Health and Human Services allison.shartrand@ohhs.ri.gov Chaz Plungis, Chief of Strategic Planning, Monitoring and Evaluation Executive Office of Health and Human Services charles.plungis@ohhs.ri.gov
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
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
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
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
Finding 23369 (2022-002)
Significant Deficiency 2022
The Foundation agrees with and has implemented the recommendation. The Foundation already has a reporting calendar to ensure timely filings and will add dates to review total federal expenditures to the calendar.
The Foundation agrees with and has implemented the recommendation. The Foundation already has a reporting calendar to ensure timely filings and will add dates to review total federal expenditures to the calendar.
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.
2022-006 CONTROLS OVER REPORTING AND CASH MANAGEMENT (PREVIOUSLY 2021-004) 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-T...
2022-006 CONTROLS OVER REPORTING AND CASH MANAGEMENT (PREVIOUSLY 2021-004) 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 Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. 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 to verify accuracy of all reports 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
Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster ...
Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster during the fiscal year and properly retain the documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process was completed in the fall of 2022. The person handling this for 2021-22 didn?t complete this process because lunches and breakfasts were all free.. Name(s) of the contact person(s) responsible for corrective action: Lisa Hinker Planned completion date for corrective action plan: Fall of 2022
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
Harlem Consolidated School District 122 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For October, December, February, and April, there were variances between the support for meal counts maintained by the Distr...
Harlem Consolidated School District 122 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For October, December, February, and April, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. Plan: The District will create a process in which the elementary buildings will enter their hand tallied breakfast meal counts into a shared spreadsheet daily, and upload the backup documentation weekly. The administrative assistant will review the documents and compile the total meal counts to be entered into WINS monthly. The Director of Food and Nutritional Services will review and verify the compiled information, sign off on the totals and submit the claim to the State. Anticipated Date of Completion: January 2023 Name of Contact Person: Josh Aurand, Chief School Business Official (815) 654-4500
2022-001 Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There i...
2022-001 Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization?s Finance Department will implement a process to audit employee travel reimbursements in order to ensure employees are paid in accordance with the Organization?s policy. Additionally, the Organization will simplify its policy to reflect a flat per diem rate rather that a rate specific to the area traveled to reduce the risk of error related to calculation complexity. On July 27th, 2021, the Organization implemented an additional level of review of Executive Leadership Team (ELT) employee expense reports. The specific incident that resulted in a finding related to an ELT employee expense report that was processed prior to date this change was implemented. Name of the contact person responsible for corrective action: Larry Hill CFO Planned completion date for corrective action plan: 12/31/22
View Audit 19607 Questioned Costs: $1
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