Corrective Action Plans

Finding 369320 (2023-005)

Significant Deficiency 2023

ND

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Responsible Individu...

U.S. Department of Agriculture CFDA # 10.565, 10.568, 10.569 Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations for the CSFP and Emergency Food Assistance Programs. Responsible Individuals: Melissa Sobolik, CEO and David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP and CSFP programs have proper signatures by necessary parties going forward. An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Anticipated Completion Date: Immediate

View Audit 290553 Questioned Costs: $1

Finding 369232 (2023-001)

Significant Deficiency 2023

Unified School District #446

KS

Eligibility School Nutrition Programs

Unified School District #446 Independence, Kansas Corrective Action Plan January 17, 2024 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting...

Unified School District #446 Independence, Kansas Corrective Action Plan January 17, 2024 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2023 The findings from the January 17, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2023-001 – Verification Condition: During our testing of verification of income of households sampled during the year, we tested all households chosen for verification. During this testing, we noted households whose net income was used to calculate their eligibility instead of their gross income. Recommendation: Procedures should be implemented requiring that all income should be verified using proper documentation and verification results review by at least two or more qualified individuals. Action Taken: We are in agreement with the recommendation and the District has updated review procedures to ensure that free and reduced lunch verifications are reviewed by at least two people and that gross wages are used in the calculations. Anticipated Complete Date: November 8, 2023 Should the Oversight Agency for Audit have questions regarding this plan, please contact Gina Godinez, Director of Finance, at (620) 332-1800. Sincerely Unified School District #446 Unified School District #446

View Audit 290492

Finding 369074 (2022-003)

None 2023

Wheeling Jesuit University INC

WV

Questioned Costs Student Financial Aid Eligibility

FINDING 2022 – 003: Repeat of Prior Year Finding 2021-008 Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid Type of Finding: Overaward of Title IV Funds Criteria: Title IV regulations (34 CFR 685.203) states in no case may Direct Subsidized, Direct Unsubsidized...

FINDING 2022 – 003: Repeat of Prior Year Finding 2021-008 Name of Responsible Individual: Joyce Lubeck-Sonenberg, Acting Director of Financial Aid Type of Finding: Overaward of Title IV Funds Criteria: Title IV regulations (34 CFR 685.203) states in no case may Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loans were intended, less (1) the student’s estimated financial assistance for that period and (2) the borrower’s expected family contribution for that period. Condition: During testing the auditors noted two instances where the University awarded a Direct Unsubsidized loan to a student that caused the student’s financial assistance received to be greater than the student’s cost of attendance. Corrective Action: At the time of these findings, all Wheeling University Financial Aid processing operations were being conducted manually. The high level of complexity commonly associated with financial aid processing creates an environment, especially when conducted in a manual format, that is error-intrinsic. Packaging and awarding for each of the federal student aid programs are currently conducted by using the student information system, Colleague, which allows the FA office to perform these processing operations in a fully automated manner. Proper use of the “auto-packaging” feature provides significant assurance that student awards will not exceed financial need based on Cost of Attendance (COA) and Estimated Family Contribution (EFC). Previous audit findings have noted a general lack of accuracy, organization, and documentation regarding the final figure for the COA, which can result in packaging and over-award errors. As such, the Acting Director of Financial Aid has completely extensively researched and input data into the system with an accurate, fair, and equitable formula for arriving at a COA while meeting student need and, consequently, reducing or eliminating the potential for over-awards. This data was obtained from state and local cost of living figures, input from other similar state schools, and by use of the higher education organization, the College Board. This data is available as a reference for future documentation and review in a shared electronic file. Anticipated Completion Date: This process was completed in March of 2023 and is ongoing.

View Audit 290469 Questioned Costs: $1

Finding 369002 (2023-003)

Significant Deficiency 2023

Catholic Community Services of the Mid-Willamette Valley, INC

OR

Eligibility Internal Control / Segregation of Duties § 200.303

Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property manageme...

Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues. In addition, twice per year, we will perform an internal audit of each tenant file to ensure compliance.

View Audit 290445

Finding 368976 (2023-001)

None 2023

Catholic Community Services of the Mid-Willamette Valley, INC

OR

Eligibility HUD Housing Programs

Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Action: Since February 1, 2023, the Organization has been engaged with a new property management company with expertise in the HOME program. As of this writing, over 90% of the 2023 recerti...

Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Action: Since February 1, 2023, the Organization has been engaged with a new property management company with expertise in the HOME program. As of this writing, over 90% of the 2023 recertifications are complete and appointments are being set for the City of Salem to do a complete file review.

View Audit 290445

Finding 368974 (2023-001)

None 2023

Weld County School District Re3j

CO

Eligibility School Nutrition Programs

Corrective Action Plan Year Ended June 30, 2023 2023-01 Finding: Eligibility Status: Corrective action in progress Corrective Action: Training and additional oversight Person Responsible for Implementing: Lisa Clark, Director of Finance Implementation Date: January 2024 It was found that an applicat...

Corrective Action Plan Year Ended June 30, 2023 2023-01 Finding: Eligibility Status: Corrective action in progress Corrective Action: Training and additional oversight Person Responsible for Implementing: Lisa Clark, Director of Finance Implementation Date: January 2024 It was found that an application was identified as reduced status when it should have been free status. When the parent filled out the application in our online applications system, one of the students listed was not matching. This was due to the student not being in our Student Information System at that point. The secretary processed the application without the match. This resulted in the reduced status based on income and the number of members in the household. The student that did not match remained outstanding in the online application portal. Later when the unmatched student was entered into the Student Information System, matched and processed in the online application portal, the system did not update the original application to add the additional member. With the addition of the additional family member, the application resulted in a free status. The corrective action will include additional training for the staff members processing the applications. This will be done during January of 2024. We will implement a secondary check after each upload to catch any applications that may have unmatched students and make the corrections. There will be continued oversight and training. Lisa Clark Director of Finance

View Audit 290442

Finding 367429 (2023-006)

Significant Deficiency 2023

Cleveland County

NC

Eligibility Significant Deficiency

Finding 2023-006 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Lead Staff along with Supervision will conduct refresher training on how to run all required electr...

Finding 2023-006 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs (continued) Lead Staff along with Supervision will conduct refresher training on how to run all required electronic data matches and how to thoroughly document a case using the developed case note template. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. Since many of these errors were found within the Adult Medicaid team the county feels that once specialization for this area is complete we will see a reduction of errors in this area. Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed.

View Audit 290432

Finding 367428 (2023-005)

Significant Deficiency 2023

Cleveland County

NC

Eligibility Significant Deficiency

Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medic...

Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed. Lead staff along with Supervision will condcut refresher training regarding when and how to properly send a IV D referral. The county must also ensure that staff is aware of current guidance in Admin letter 13-23 which states that an applicant/beneficiary is not required to cooperate with Child Support during the CCU period however a parent/caretaker can request assistance with establishing child support at which time the worker would assist by keing the referral. While this is a repeat finding it is important to note the decrease in errors found to one error in 2023 compared to 3 found in 2022. The county feels that the specialization model with in the Family & Childrens team has contributed to this reduction and will continue to reduce as we go forward. Lead Staff along with Supervision will conduct refresher training on how to add evidence and update evidence to the Evidence Dashboard on a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 8 errors found in 2022.

View Audit 290432

Finding 367427 (2023-004)

Significant Deficiency 2023

Cleveland County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings a...

Finding 2023-004 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Finding 2023-005 Name of Contact Person: Alice Wilson, Medicaid Program Administrator Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed. Lead staff along with Supervision will condcut refresher training regarding when and how to properly send a IV D referral. The county must also ensure that staff is aware of current guidance in Admin letter 13-23 which states that an applicant/beneficiary is not required to cooperate with Child Support during the CCU period however a parent/caretaker can request assistance with establishing child support at which time the worker would assist by keing the referral. While this is a repeat finding it is important to note the decrease in errors found to one error in 2023 compared to 3 found in 2022. The county feels that the specialization model with in the Family & Childrens team has contributed to this reduction and will continue to reduce as we go forward. Lead Staff along with Supervision will conduct refresher training on how to add evidence and update evidence to the Evidence Dashboard on a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Econ Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an ample amount of work in order to identify any error trends. The county is working toward specializing the Adult Medicaid by function within the Adult Program and will consist of one team that consist of a Intake Application team and a Redeterminationteam. The county currently has a targeted completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 8 errors found in 2022. Staff training to be completed by 3/31/2024 Lead Staff along with Supervision will conduct refresher training on how to add and remove household members in a case. This area will continue to be a part of the second party checks conducted by lead staff and supervision to ensure accurate entry. Management along with the Medicaid Services Administrator will review the current second party/ QA Analysis policy and update any areas to ensure that supervisors and lead staff are sampling an appropriate amount of work in order to identify any error trends. The county is in the process of specializing all Medicaid staff by function within the program adminisitered. Currently the Family & Childrens Medicaid department has been specialized into a Intake Application team and a Redetermination team. The Adult Medicaid team is working toward this same specialization model with a target completion date of late spring 2024. While this is a repeat finding from 2022 it is important to note the significant decrease in the total number found in 2023 of one error compared to 10 errors found in 2022. Review of Second Party/QA policy and staff training to be completed by 3/31/2024. Specialization of Adult Medicaid group to be completed by 4/30/2024 if fully staffed.

View Audit 290432

Finding 367210 (2023-002)

Significant Deficiency 2023

Southern California Institute of Architecture

CA

Student Financial Aid Subrecipient Monitoring Cash Management

Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The...

Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The school's management agrees with the finding and has implemented procedure whereby the Financial Aid department will include the Student Identification and Expected Family Contribution (EFC) on the Work Study log to monitor awards against the student’s EFC.

View Audit 290324

Finding 367084 (2023-001)

None 2023

Calvary Towers, INC

VA

Eligibility

Management will ensure that tenant files will retain all necessary documentation and required forms to substantiate eligibility and compliance with rent procedures. Files will not be purged of any documentation that supports tenant's eligibility. Anticipated Completion date: January 26, 2024. Respon...

Management will ensure that tenant files will retain all necessary documentation and required forms to substantiate eligibility and compliance with rent procedures. Files will not be purged of any documentation that supports tenant's eligibility. Anticipated Completion date: January 26, 2024. Responsible person: Michelle N. Thomas, Property Manager.

View Audit 290298

Finding 367049 (2023-002)

None 2023

West Genesee Central School District

NY

School Nutrition Programs Subrecipient Monitoring Eligibility

Federal Award Findigs and Questioned Costs - Finding 2023-002 The School District must verify eligibility of children in a sample of househould applications approved for free and reduced prices meal benefits for that school year. Verification was not performed for one of the School District's sub re...

Federal Award Findigs and Questioned Costs - Finding 2023-002 The School District must verify eligibility of children in a sample of househould applications approved for free and reduced prices meal benefits for that school year. Verification was not performed for one of the School District's sub recipients. Adequate oversight of the verification process was not in place in order to ensure verification process occurred related to one of the School District's sub recipients. Corrective Action: The software that the District uses for the school lunch program randomly chooses applications in which to verify each year. Prior to the 2023-24 shcool year, the District's sub recipient, Holy Family, was not included in the District's school lunch software and was manually tracked. Beginning 9/6/23, Holy Family is now included in the District's Software and will be part of the random selection process that will be competed by 11/5/23 and each year's due date thereafter.

View Audit 290208

Finding 367026 (2023-006)

Material Weakness 2023

Pender County, North Carolina

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: Audit Finding Review Training is held with Family and Children's Medicaid to review Audit results and errors found. Verification sheet for F&C Medicaid are reviewed. This form is to be us...

Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: Audit Finding Review Training is held with Family and Children's Medicaid to review Audit results and errors found. Verification sheet for F&C Medicaid are reviewed. This form is to be used for every application and recertification. Additional trainings/unit meetings are also held throughout the year. Areas covered are review of: Child Support referrals, income, verification of Social Security Number, tax household, household relationship, reacting to changes, addresses, and OVS. Ongoing trainings continue. Individual conferences are held with each worker with an error. During the conference, the case record is reviewed along with policy, error explanations and steps to take to prevent error from reoccurring. Each quarter Pender County is required to submit to the State a Quarterly Report of cases 2nd party reviewed along with verification of trainings held, agendas and attendance sheets. Pender is required to review over 120 cases per quarter. There are several Medicaid Supervisors. Each month supervisors pull cases from each worker to 2nd party review. Supervisors meet with each worker that they have an error or internal control issue. Errors and internal control issues are discussed monthly at Unit meetings. Policy, manual changes, Admin letters, job aids and other information are also discussed and reviewed monthly during Unit meetings. Proposed Completion Date: Immediately and ongoing.

View Audit 290200 Questioned Costs: $1

Finding 366889 (2023-001)

Significant Deficiency 2023

Independent School District #885

MN

Internal Control / Segregation of Duties Eligibility School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncomplian...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncompliance With Federal Eligibility Requirements Finding Summary 7 CFR § 245 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program eligibility requirements. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal eligibility to accurately update the meal-type eligibility classification for direct-certification students whose eligibility category changed during the year. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to eligibility for its child nutrition cluster federal programs to ensure the eligibility status for all students are appropriately updated in the District’s system as eligibility classification changes occur in accordance with federal program eligibility guidelines. Official Responsible – Kris Crocker, Director of Business Services. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.

View Audit 290042

Finding 366871 (2023-002)

Significant Deficiency 2023

Wentworth Institute of Technology, Inc.

MA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Criteria or Specific Requirement ...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Condition Of the 40 students selected for enrollment reporting testing, three students were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSC and from NSC to NSLDS, utilizing enhanced exception reporting and a structured process to identify any discrepancies in the data. Names of Contact Persons Responsible for Corrective Action: Nadira Dookharan, Registrar and Anne-Marie Caruso, Associate Vice President, Student Financial Services Anticipated Completion Date: November 30, 2023

View Audit 289972

Finding 366870 (2023-001)

Significant Deficiency 2023

Wentworth Institute of Technology, Inc.

MA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding – Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268 and Federal Pell Grant Program, Assistance Listing Number 84.063; June 30, 2023 Award Year; U.S. Department of Education Criteria or Specific Requirement ...

Finding – Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268 and Federal Pell Grant Program, Assistance Listing Number 84.063; June 30, 2023 Award Year; U.S. Department of Education Criteria or Specific Requirement The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR Section 690.62(a)).The annual maximum loan amount an undergraduate student may receive must be prorated when the borrower is enrolled in a program that is shorter than a full academic year; or enrolled in a program that is one academic year or more in length, but is in a remaining period of study that is shorter than a full academic year. (2022 - 2023 Student Financial Aid Bank Book, Volume 3, Chapter 5, 34 CFR 685.203(a),(b),(c)) Condition Of the 40 students selected for eligibility testing, two students were incorrectly awarded student financial assistance; one student was incorrectly under-awarded a Pell Grant and the other student was over-awarded a Direct Loan. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will implement regular periodic quality control checks, utilizing enhanced reporting and dedicated staff resources to ensure student aid is being appropriately calculated and awarded based upon relevant student enrollment and financial information. Names of Contact Persons Responsible for Corrective Action: Anne-Marie Caruso, Associate Vice President, Student Financial Services Anticipated Completion Date: November 30, 2023

View Audit 289972 Questioned Costs: $1

Finding 366866 (2023-003)

Significant Deficiency 2023

Johnston County

NC

Eligibility

Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Health Emergency, the referrals to child support were still required. However, per DHB Admi...

Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Health Emergency, the referrals to child support were still required. However, per DHB Administrative Letter 13-23, as of August 18, 2023, child support referrals are only required if the parent/caretaker requests assistance with establishing child support. Due to this change we will not be implementing any corrective action in response to this finding. Not applicable. Darren Phillips, Supervisor QA/PI Training slide show will cover how to check the HH composition on the case, how to fix the errors and to use the MAGI Houshold Composition chart (Desk Reference Tool). Our MAGI QA Auditors will continue to monitor HH Comp during their audits. Corrective Actions for Finding 2023-001, 2023-002, and 2023-003 also apply to the State Award Findings. Corrective Action Plan Section III - Federal Award Findings and Question Costs (continued) Section II - Financial Statement Findings For the Year Ended June 30, 2023 Section IV - State Award Findings and Question Costs Darren Phillips, Supervisor QA/PI Training was sent out on 11/1/2023 due to a CCU review from the state. Caseworkers were sent a training email about completing the 20020 and 5097 forms with accurate information.Unit supervisors are monitoring their caseworkers for errors as well as the Quality Assurance team in the QA section. Training was completed 11/1/2023 and is being monitored monthly by the Quality Assurance Auditor.

View Audit 289925

Finding 366865 (2023-002)

Significant Deficiency 2023

Johnston County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Heal...

Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Health Emergency, the referrals to child support were still required. However, per DHB Administrative Letter 13-23, as of August 18, 2023, child support referrals are only required if the parent/caretaker requests assistance with establishing child support. Due to this change we will not be implementing any corrective action in response to this finding. Not applicable. Darren Phillips, Supervisor QA/PI Training slide show will cover how to check the HH composition on the case, how to fix the errors and to use the MAGI Houshold Composition chart (Desk Reference Tool). Our MAGI QA Auditors will continue to monitor HH Comp during their audits

View Audit 289925

Finding 366864 (2023-001)

Significant Deficiency 2023

Johnston County

NC

Eligibility

Finding: 2023-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be rea...

Finding: 2023-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of contact person: Corrective Action: Proposed Completion Date: The new training slide show will be ready for training on 12/15/2023. Darren Phillips, Supervisor QA/PI During the Public Health Emergency, the referrals to child support were still required. However, per DHB Administrative Letter 13-23, as of August 18, 2023, child support referrals are only required if the parent/caretaker requests assistance with establishing child support. Due to this change we will not be implementing any corrective action in response to this finding. Not applicable.

View Audit 289925

Finding 366835 (2023-001)

Significant Deficiency 2023

Cuba City School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility

Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District's office staff prevents the ideal segregation of functions. The ...

Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District's office staff prevents the ideal segregation of functions. The following duties lack adequate segregation of duties: ► The District uses e-signatures to approve purchase orders. Two individuals have access to the e-signatures and have the ability to create new vendors, enter invoices, print checks, record journal entries and record activity on the general ledger. Both individuals also have access to the payroll system.Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportonities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an ► The person reviewing free and reduced food service eligibility can also enter information into the system to detennine eligibility.Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the nonnal course of their responsibilitie􀀩 as a result of the lack of segregation of duties. attempt to bring about a more effective segregation of duties. The Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease. opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportonities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District.

View Audit 289894

Finding 366834 (2023-001)

Significant Deficiency 2023

Chowan County, North Carolina

NC

Eligibility

Corrective Action: There were (2) errors discovered during the procedures that were inaccurate budget calculations in NC Fast. The values entered in NC Fast evidence and used in the eligibility determination did not match the supporting documents or was lacking any substantiating documents. No eligi...

Corrective Action: There were (2) errors discovered during the procedures that were inaccurate budget calculations in NC Fast. The values entered in NC Fast evidence and used in the eligibility determination did not match the supporting documents or was lacking any substantiating documents. No eligibility errors were found. New Trainings, procedures, and controls are being developed for all Medicaid caseworkers to follow. Applications and Recertifications will continue to be reviewed by Supervisor and Lead Worker. NC Fast Learning Gateway Refresher trainings and new employee trainings: MAGI: Income Determination and Medicaid Ages, Blind, and Disabled (ABD) Income Computation. Manual Budgets and NC Fast Budgets must be used and reviewed to ensure both budgets match. All income must be verified if terminated income and not showing in NC Fast. Income also must be documented in NC Fast of the verification used for calculation of income. Corrective Action Plans will be continued for all workers who are found with trending errors on quarterly 2nd Party Review Spreadsheet. Proposed Completion Date: June 30, 2024 Proposed Completion Date. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 289893

Finding 366818 (2023-001)

Significant Deficiency 2023

Gloucester City School District

NJ

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Training was provided to staff reviewing applications. District has since joined the CEP and is streamlining the internal processes for identifying eligibility as low income.

View Audit 289879 Questioned Costs: $1

Finding 366768 (2023-001)

Significant Deficiency 2023

Camden County

NC

Eligibility

Federal Award Findings and Questioned Costs Finding: 2023- 001 Eligibility Errors: No eligibility errors were found. Internal Control Errors: 1. Failure to comply with policy requirement: Two (2) instances of failure to complete at least one compliance component. The work number was not run for a...

Federal Award Findings and Questioned Costs Finding: 2023- 001 Eligibility Errors: No eligibility errors were found. Internal Control Errors: 1. Failure to comply with policy requirement: Two (2) instances of failure to complete at least one compliance component. The work number was not run for all individuals of age with the potential for earned income in one case. 2. Inaccurate Resource Calculation: One (1) instance of inaccurate resource calculations in NC FAST. The values entered in NC FAST evidence and used in the eligibility determination did not match the supporting documentation or was lacking any substantiating documentation. Name of Contact Person: Karen Shuler, Income Maintenance Supervisor Corrective Action: 1. NCF has added functionality that automatically runs TWN at MAGI application and most MAGI recertification times. This will help ensure TWN is always completed on all eligible aged persons in the HH. For Non-MAGI programs, documentation that TWN was completed manually has been added to our Adult Medicaid review document. We have also had training on when TWN must be completed outside of NCF when a system error may be returned. 2. Camden County has implemented an Adult Medicaid review document that summarizes all elements of eligibility to allow easy comparison with NCF to make sure all amounts agree. We have completed training with workers regarding review of eligibility decisions to make sure all elements match. Proposed Completion Date: All above actions have been completed as of November 2, 2023. Questioned Costs: The technical errors did not affect eligibility resulting in no questioned costs.

View Audit 289795

Finding 366727 (2023-001)

None 2023

Los Angeles Community College District

CA

Questioned Costs Student Financial Aid Eligibility § 200.303

The District believes this error was an isolated incident and the effect is minimal as we performed an extensive review of all nine campuses’ Pell grant award disbursements for the term and found that this was the only similar award. The District will monitor disbursements and will perform reconcili...

The District believes this error was an isolated incident and the effect is minimal as we performed an extensive review of all nine campuses’ Pell grant award disbursements for the term and found that this was the only similar award. The District will monitor disbursements and will perform reconciliation on a monthly basis. Personnel Responsible for Implementation: FA Office and the Central Financial Aid Unit. Position of Responsible Personnel: FA Managers Expected Date of Implementation: Already Implemented

View Audit 289733 Questioned Costs: $1

Finding 366663 (2023-001)

Material Weakness 2023

Northeast Oregon Housing Authority

OR

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Complia...

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of sixteen (16) units, two (2) units did not have an annual HQS inspection performed. Our sample size is statistically valid. Known Questioned Costs: $8,640 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2024.

View Audit 289581 Questioned Costs: $1

Corrective Action Plans

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