Corrective Action Plans

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Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Wi...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2024.
View Audit 297137 Questioned Costs: $1
On behalf of Stuttgart School District, please accept this letter as a corrective action plan and response to the Material Weakness finding EDSD00423-001 regarding Child Nutrition and CEP claiming percentage weakness. The individuals responsible for this corrective action plan are: Jessica Millerd;...
On behalf of Stuttgart School District, please accept this letter as a corrective action plan and response to the Material Weakness finding EDSD00423-001 regarding Child Nutrition and CEP claiming percentage weakness. The individuals responsible for this corrective action plan are: Jessica Millerd; Child Nutrition Director, Sharon Mayville; Comptroller, and Jeff McKinney; Superintendent
View Audit 296996 Questioned Costs: $1
The corrective action plan was implemented and resolved on April 27, 2023 and the district will continue to utilize the corrective procedures for Child Nutrition CEP claims.
The corrective action plan was implemented and resolved on April 27, 2023 and the district will continue to utilize the corrective procedures for Child Nutrition CEP claims.
View Audit 296996 Questioned Costs: $1
Corrective Action Plan: Child Nutrition Director, claim approver and Superintendent have been made aware of the percentage claim requirement and will review all monthly claims going forward to ensure the correct allowable percentage is claimed for all campuses designation as CEP. A spreadsheet with ...
Corrective Action Plan: Child Nutrition Director, claim approver and Superintendent have been made aware of the percentage claim requirement and will review all monthly claims going forward to ensure the correct allowable percentage is claimed for all campuses designation as CEP. A spreadsheet with formulas has been created to verify the monthly claim includes the correct percentage calculations. The data is reviewed by both the Child Nutrition Director and the Comptroller prior to submitting the official monthly claim to the Child Nutrition Unit.
View Audit 296996 Questioned Costs: $1
In addition, incorrect claims for the 2023 fiscal year were modified and corrected monthly forms were submitted to the Child Nutrition Unit before fiscal year 2023 end. Excess reimbursement amounts were also repaid to the Child Nutrition department during the same year.
In addition, incorrect claims for the 2023 fiscal year were modified and corrected monthly forms were submitted to the Child Nutrition Unit before fiscal year 2023 end. Excess reimbursement amounts were also repaid to the Child Nutrition department during the same year.
View Audit 296996 Questioned Costs: $1
Finding No.: 2023-002 Finding: We noted through audit procedures that 1 out of 60 selections did not include the Foundation's rent reasonableness checklist and certification or other supplemental documentation to satisfy the Uniform Guidance requirements. Corrective Action Taken or Planned: Managem...
Finding No.: 2023-002 Finding: We noted through audit procedures that 1 out of 60 selections did not include the Foundation's rent reasonableness checklist and certification or other supplemental documentation to satisfy the Uniform Guidance requirements. Corrective Action Taken or Planned: Management will ensure the Foundation's policies and procedures are communicated and all program participant's file maintain the required documentation. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Laurie Wettstead, Chief Finance Officer
Identifying Number: 2023-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2023 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring re...
Identifying Number: 2023-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2023 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring regular ongoing training for all federal programs. All files will be reviewed by a supervisor to ensure Eligibility checklists have been used and completed, and that all required Eligibility documentation and other requirements noted above are contained in the files. The Organization has hired an employee who is responsible for reviewing compliance with federal grants and will report directly to executive management of the Organization on any identified exceptions, including omissions of Eligibility documents and lack of properly operating internal controls over compliance. The name of the contact person responsible for the corrective action: Jeff Gulde, Executive Director The anticipated completion date: Ongoing.
1. Audit Finding: 2023-001 We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYS Education Department (NYSED). District Response: Prior to submitting the maintenance of effort calculator to NYSED, b...
1. Audit Finding: 2023-001 We recommend the District develop a system to review the maintenance of effort calculator with all supporting documentation before submitting it to NYS Education Department (NYSED). District Response: Prior to submitting the maintenance of effort calculator to NYSED, business office staff will review the MOE against all of its supporting documentation to ensure accuracy. Individuals Responsible for Implementation: Michael Fabiano, Assistant Superintendent for Business and Martha Anderson, Jr. Accountant Completion Date: July 31, 2024
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District will implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes family income and family size are received and compare ...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District will implement a process to review, update, and verify the eligibility of students when the annual application or statement which furnishes family income and family size are received and compare the reported data to published household income eligibility guidelines. Furthermore, the District will update CALPADS with this information to ensure that the students' designation is accurately reflected in the system and matches the Free and Reduced meal application status. Implementation Date: December 2023
We agree with the auditor’s comments, and the following actions will be taken to ensure all records are maintained for reporting purposes: 1. Implement a point-of-sale system 2. Use the point-of-sale system to track all meals served by student eligibility 3. Reconcile records against claim forms on ...
We agree with the auditor’s comments, and the following actions will be taken to ensure all records are maintained for reporting purposes: 1. Implement a point-of-sale system 2. Use the point-of-sale system to track all meals served by student eligibility 3. Reconcile records against claim forms on a monthly basis as reimbursement claims are submitted to the California Department of Education The above steps have been completed and implemented since January of 2023 and the District maintains that it will continue the actions above to follow Child and Adult Care Food Program, Child Nutrition Cluster guidelines.
Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: The Medicaid Program Manager reviewed the verification process and the requirement to upload all information into NCFAST with the Medicaid staff. The formal case file review process will continue to monit...
Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: The Medicaid Program Manager reviewed the verification process and the requirement to upload all information into NCFAST with the Medicaid staff. The formal case file review process will continue to monitor this and other areas. Additional training will be offered if the case file reviews reveal deficiencies in this area. Proposed Completion Date: Immediately and ongoing.
Finding No. 2023-001 Eligibility – Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 – Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Repeat finding from June...
Finding No. 2023-001 Eligibility – Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 – Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Repeat finding from June 30, 2022 as Finding 2022-002 (initially reported June 30, 2010) Condition: Out of a total tenant population of approximately 2,179 tenants, 25 files were selected for testing. Exceptions were noted as follows: • 1 error where the signed lease agreement in the file had the wrong rent amount, however HAP and tenant rent payments being made were correct. • 1 error where file had wrong date of birth for a family member, however this had no effect on HAP rent. • 1 error where lease agreement in file did not state the monthly rent amount, however HAP and tenant rent payments being made were correct. • 1 error where a disability and dependent allowance that family qualified for was not deducted from their income. This increased HAP rent by $21. • 1 error where the utility allowance was calculated using the prior year schedule. This increased HAP rent by $18. • 1 file where data entry error on the 50058 caused wage income to be reported incorrectly. This decreased HAP rent by $10. • 1 error where the HAP contract in the file had the wrong rent amount, however the correct rent was reported on 50058. • 1 error where the utility allowance was calculated using 3 bedrooms when it should have been 2 bedrooms. This had no effect on HAP rent. • 1 file with math errors on calculating both wage and child support income. This increased HAP rent by $28. • 2 files with math errors on calculating child support income. This had no effect on HAP rent for one file and decreased HAP rent by $8 on the other. • 1 error where EIV report did not include one member of the household, however file did contain the member of the household’s social security card and birth certificate. • 1 file where Authority did not properly verify reported change in income from loss of job for one member of the household. As a result, tenant’s income was not calculated correctly, however the impact on HAP rent is undeterminable. In addition to the above, we noted the following during our new admissions testing (19 new admissions tested out of a population of 190 new admissions): • 1 error where the 214 affidavit was not properly checked to indicate member of household was an eligible citizen. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority concurs with this finding and has implemented a robust file review process, enhanced quality control procedures, and provided training on errors noted along with annual program training for all staff. The cited files were corrected. Effective Date: March 18, 2024 Contact Information Brenda Williams, Executive Director Tallahassee Housing Authority 2940 Grady Road Tallahassee, Florida 32312 (850) 385-6126
Student Financial Aid Cluster – NSLDS Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with...
Student Financial Aid Cluster – NSLDS Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure continuity of operations, Jennifer Gallagher will be temporarily assuming responsibility for Enrollment Reporting until a new Registrar is hired and trained. She is committed to addressing any outstanding issues and improving the efficiency of our processes during this transitional period. Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: June 30, 2024
FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact P...
FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact Person Responsible for Corrective Action: Scott Weltz, Amanda Brackett Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, bracketa@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing
Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Of...
Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Officials: Dr. Raye Thompson, Executive Director of Enrollment Management Operations and Compliance; Tarsha D. Washington Director, Office of Student Records and Registration Corrective Action: 1. The Associate Director of Academic Records will certify enrollment every 30 days to ensure timely submission to NSLDS. 2. The Associate Director of Academic Records will identify and resolve all errors identified by NSLDS, which will be resolved within ten days. 3. Winter graduates will be placed on a schedule to ensure timely submission and reporting to NSLDS. 4. The Associate Director of Academic Records will be responsible for completing all National Clearinghouse training and providing training to staff members involved in the reporting submission to ensure that all information is collected and reported promptly. 5. Regular internal audits will be scheduled and conducted to identify improvement areas to ensure enrollment reporting compliance. Individual Responsible for Corrective Action: Charletha C. Porter, Associate Director Academic Records Anticipated Completion Date for Corrective Action: Completed - Process corrected as of January 2024
Finding 383481 (2023-005)
Material Weakness 2023
2023-005. Foster Care Eligibility Reviews Not Adequately Completed State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Child and Family Service (DCFS) will continue efforts for accurate IV-E eligibility determination. The depa...
2023-005. Foster Care Eligibility Reviews Not Adequately Completed State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Child and Family Service (DCFS) will continue efforts for accurate IV-E eligibility determination. The department and DCFS will further consider reasonable control circumstances for IV-E eligibility determination. Contact Person: Tenille Tingey, DCFS Financial Manager, 385-270-3322 Anticipated Correction Date: Fiscal Year 2024
Finding 383473 (2023-009)
Significant Deficiency 2023
2023-009. Untimely Implementation of Provider Eligibility Requirement Changes State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Integrated Healthcare has a standard operating procedure to ensure timely compliance for new Med...
2023-009. Untimely Implementation of Provider Eligibility Requirement Changes State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Integrated Healthcare has a standard operating procedure to ensure timely compliance for new Medicaid rules, regulations, policy changes and other operational requirements. As additional system requirements are identified, that information is entered into the Division’s tracking system called “SPOT”. SPOT is an effective “ticket” system that manages future enhancements, change requests, defects, and other system needs. Prioritization and escalation of the “ticket” ensures that complex or high priority items receive the necessary attention promptly. During the time of the audit finding, DIH was involved in the final stages of PRISM testing and go-live activities and could not make any system changes or it would have potentially impacted the release of the PRISM system. The effective date of the SPOT standard operating procedure was April 3, 2023. Utah Medicaid is in compliance with the audit recommendation. Contact Person: Shandi Adamson, Office Director, Office of Medicaid Operations, 801-793-7261 Anticipated Correction Date: April 3, 2023
Finding 383371 (2023-014)
Significant Deficiency 2023
2023-014. Missing Documentation for Emergency Rental Assistance Payments State Agency: Department of Workforce Services Federal Agency: Department of the Treasury As of March 2023, the Department of Workforce Services Housing and Community Development Division (HCD) stopped processing applications d...
2023-014. Missing Documentation for Emergency Rental Assistance Payments State Agency: Department of Workforce Services Federal Agency: Department of the Treasury As of March 2023, the Department of Workforce Services Housing and Community Development Division (HCD) stopped processing applications due to program funding exhaustion. In the event that the Federal Government reinstates the ERA Program, HCD will adopt additional training procedures to ensure that all program workers understand and adhere to ERA policy and procedures, including reviewing applications for completeness and accuracy prior to payment disbursement. Contact Person: Jennifer Edwards, Assistant Division Director, 385-222-6271 Anticipated Correction Date: April 2023
View Audit 296545 Questioned Costs: $1
Corrective action plan: In December 2021, HHSC implemented the Texas Medicaid & Healthcare Partnership (TMHP) Provider Enrollment Management System (PEMS), an automated system that is the single tool for provider enrollment, re-enrollment, revalidation, and maintenance requests (maintaining and upda...
Corrective action plan: In December 2021, HHSC implemented the Texas Medicaid & Healthcare Partnership (TMHP) Provider Enrollment Management System (PEMS), an automated system that is the single tool for provider enrollment, re-enrollment, revalidation, and maintenance requests (maintaining and updating provider enrollment record information). Medicaid provider enrollment, revalidation, and re-enrollment documentation, including risk-based screenings, are tracked in PEMS. Additionally, the relevant federal databases are checked at least monthly for all providers currently enrolled in Medicaid. Of the Medicaid providers requested during the fiscal year 2023 Statewide Single Audit, 47 of 60 samples had been enrolled or revalidated through PEMS and the auditor received all requested documentation. The listed exceptions only apply to Medicaid long-term care (LTC) providers whose enrollment and/or revalidation have not yet been processed through PEMS. The LTC enrollment and revalidation process mirrors the sampled acute care providers which were found to be 100 percent compliant during this review, further supporting that the process is working. HHSC operated under the public health emergency (PHE) between March 30, 2020, and May 11, 2023. In response to the PHE, the Centers for Medicare and Medicaid Services waived exclusion check requirements for provider reenrollments and revalidations. HHSC is in the process of revalidating providers through PEMS; however, as a result of the PHE end date and provider revalidation requirements, the projected completion date for the required revalidation of all LTC providers is January 2027. HHSC continues efforts to enroll LTC providers through PEMS and expects to eliminate errors related to these documents once all LTC providers have revalidated. Implementation dates: December 2021, PEMS implementation January 2027, LTC provider enrollment and revalidation completed Responsible persons: Jordan Nichols, Deputy Associate Commissioner, Medicaid and CHIP Services Operations Management
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secon...
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secondary designee to review the ECAR quarterly for any required changes. Implementation Date: August 2023 Responsible Persons: Jamie Hansard and Kyle Phillips
View Audit 296491 Questioned Costs: $1
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • We have implemented an ad hoc report to identify students with canceled loans and loan fees included in their COA. The report is reviewed bi-weekly and loan fees for canceled loans are r...
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • We have implemented an ad hoc report to identify students with canceled loans and loan fees included in their COA. The report is reviewed bi-weekly and loan fees for canceled loans are removed in a timely manner. Training regarding the timely cancelation of loan fees was provided to staff responsible for the review and adjustment. • We have implemented an ad hoc report to review student’s COA budget and the student’s actual enrollment to identify discrepancies between a student’s actual enrollment charges and student’s COA budget. The report is reviewed following our census after the 20th day of classes and COA budgets are adjusted to align with actual enrollment charges. Training regarding post census review of student’s actual attendance and student’s COA budget was provided to staff responsible for the review and adjustments. • We have implemented an ad hoc report to review student’s tuition and fees budget component and the student’s academic program to identify discrepancies between the student’s tuition and fees budget component and the charges associated with their academic program. The report is reviewed monthly, and a student’s tuition and fees budget components are adjusted to align with the student’s academic program. Training regarding review of a student’s tuition and fees budget component and the student’s academic program was provided to staff responsible for the review and adjustments. Implementation Date: January 2024 Responsible Persons: Christina Montecillo and Robert Hamilton
View Audit 296491 Questioned Costs: $1
Corrective Action Plan: The University has implemented corrections to this calculation when it was brought to the attention by the State Auditor’s Office. Corrective action was immediately taken by reducing the unsubsidized award for those who received the incorrect amount during the 2022-2023 award...
Corrective Action Plan: The University has implemented corrections to this calculation when it was brought to the attention by the State Auditor’s Office. Corrective action was immediately taken by reducing the unsubsidized award for those who received the incorrect amount during the 2022-2023 award year. The University also corrected awards for the 2023-2024 year and updated the awarding rules in it’s Banner system. Implementation Date: August 2023 Responsible Person: Amy Wilson, Director of Financial Aid and Scholarships
Corrective Action Plan: The Office of Scholarships and Financial Aid will create a reconciliation process that will identify all FSEOG recipients for a given aid year. This reconciliation process will include a report/query that can be distributed weekly and on demand to identify any discrepancies t...
Corrective Action Plan: The Office of Scholarships and Financial Aid will create a reconciliation process that will identify all FSEOG recipients for a given aid year. This reconciliation process will include a report/query that can be distributed weekly and on demand to identify any discrepancies that will be worked timely. The office will also assign a staff member to conduct R2T4 quality control. The staff member will be responsible for running a query and creating a report categorizing the type of returns (i.e. – standard R2T4, Post Withdrawal, etc.) with an estimated time for completion on a weekly basis. Implementation Date: March 2024 Responsible Person: Frank Gomez, Associate Director, SFA
Corrective Action Plan: The University now reviews the Cost of Attendance for students as it gets closer to the start of the semester to ensure that there is a variety of Cost of Attendances instead of just mostly full time Cost of Attendance. This will help ensure that the COA amounts are correct b...
Corrective Action Plan: The University now reviews the Cost of Attendance for students as it gets closer to the start of the semester to ensure that there is a variety of Cost of Attendances instead of just mostly full time Cost of Attendance. This will help ensure that the COA amounts are correct before disbursements are made. The University’s Financial Aid & Scholarships Office will also work with the Registrar’s Office to ensure that all online programs are input into the Cost of Attendance formulas before the start of the academic year to further ensure that Cost of Attendance calculations are correct. Implementation Date: 08/2023 Responsible Persons: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid Joe Sanders Assistant Vice President for Enrollment Management/Registrar
Corrective Action Plan: The University has implemented significant enhancements- in its process to grant user access. In addition, to address the specific exceptions noted by the State Auditor’s Office, access for all staff within the SIS has been restricted from disbursing aid. Access is now only g...
Corrective Action Plan: The University has implemented significant enhancements- in its process to grant user access. In addition, to address the specific exceptions noted by the State Auditor’s Office, access for all staff within the SIS has been restricted from disbursing aid. Access is now only granted to the batch user account. Implementation Date: 11/2023 Responsible Person: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid
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