Corrective Action Plans

Finding 58303 (2022-003)

Significant Deficiency 2022

OR

Eligibility Significant Deficiency

Finding # 2022-003 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: One case file out of fifteen tested did not meet eligibility criteria Recommendation: Procedures should be in place to ensure eligibility is properly documented and exceptions are obtained. ...

Finding # 2022-003 Immaterial Noncompliance U.S. Department of Labor 17.249 WIOA Youth Activities Finding: One case file out of fifteen tested did not meet eligibility criteria Recommendation: Procedures should be in place to ensure eligibility is properly documented and exceptions are obtained. Corrective Action: Management understands exceptions are allowed with explicit approval and that document is maintained Anticipated Completion Date: June 30, 2023

View Audit 54075

Finding 58140 (2022-001)

Material Weakness 2022

East River Road Housing Development Fund Company,inc.

NY

Eligibility HUD Housing Programs Reporting

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Com...

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 54291

Finding 58138 (2022-001)

Significant Deficiency 2022

Amesbury Housing Authority

MA

Special Tests & Provisions Eligibility HUD Housing Programs

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in ...

Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in lacking internal controls. The Authority has effectively corrected this deficiency by contracting with the Chelsea Housing Authority for administration of the Authority?s Section 8 Housing Choice Voucher Program. The Chelsea Housing Authority has staff capacity, experience, and certifications to effectively administer all aspects of this program including selections from the waiting list. Implementation Date of Corrective Action: February 7, 2022 Person Responsible for Correction Action: Adam Garvey, Executive Director

View Audit 54100

Finding 58124 (2022-005)

Material Weakness 2022

County of San Joaquin

CA

Eligibility Material Weakness Internal Control / Segregation of Duties

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Mat...

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-06. Management?s or Department?s Response: With the 2021-2022 budget, the County allocated an additional seven Social Worker positions to assist in maintaining compliance with the redetermination backlog of cases. With the 2022-2023 budget, the County requested one additional unit of seven Social Worker positions to comply with this requirement. The County also continues to use overtime and part-time Social Workers to ensure compliance with the 12-month requirement. Views of Responsible Officials and Corrective Action: The County will continue to process the backlog of redetermination cases to comply with the 12-month requirement. Name of Responsible Person: Renee Smith, IHSS Program Manager Name of Department Contact: Renee Smith, IHSS Program Manager Projected Implementation Date: The County hired additional staff to assist with the processing of the redetermination of eligible cases.

View Audit 53495

Finding 58122 (2022-004)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Aw...

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: N/A Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-05. Management?s or Department?s Response: The County has implemented policies and procedures to ensure that all documentation required to support eligibility is properly maintained. The Eligibility Supervisor assigned to Foster Care/Adoptions Assistance will continue to review approximately 10% of all active cases when the annual Cost of Living Adjustment (COLA) is processed to ensure accuracy. Views of Responsible Officials and Corrective Action: The County continues to review all documentation required to support eligibility with the annual COLA process. Name of Responsible Person: Craig Pedrucci, Child Welfare Division Chief Name of Department Contact: Craig Pedrucci, Child Welfare Division Chief Projected Implementation Date: Reviewing active cases was implemented in 2018 and continues. The unit will continue the 10% review process.

View Audit 53495 Questioned Costs: $1

Finding 58055 (2022-003)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial rec...

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,850 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58045 (2022-003)

None 2022

State of Missouri

MO

Eligibility Matching / Level of Effort / Earmarking

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-003 ? Medicaid and CHIP Eligibility Determination Timeliness Name...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-003 ? Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: Completed Recommendation: The DSS through the MHD and the FSD ensure participant eligibility is determined within required timeframes. DSS Response: The DSS agrees with this finding. During SFY 2022, DSS experienced significant delays in completing determinations of eligibility at application, resulting in sizable backlogs and applications pending beyond the timeframes permitted in regulation. Due to this, Missouri collaborated with CMS to mitigate the backlog. As of September 30, 2022, DSS has completed processing of all overdue applications. The mitigation plan is located at https://www.medicaid.gov/medicaid/eligibility/downloads/missouri-mitigation-plan.pdf. Since DSS completed the processing of all overdue applications as of September 30, 2022, the DSS is completing applications within the established timeframes outlined in 42 CFR 435.912(c)(3) and 42 CFR 457.340(d) and continues to ensure participant eligibility is determined within the required timeframes. To remain in compliance with established processing timeframes, DSS is leveraging new and available technologies. These technologies are intended to assist the department and participants with necessary actions such as submitting applications, verifying income and resources, and providing required information. Corrective action planned is as follows: As noted above, as of September 30, 2022, DSS has completed processing of all overdue applications; therefore, no further corrective action is need.

View Audit 56478

Finding 58044 (2022-002)

Significant Deficiency 2022

State of Missouri

MO

Allowable Costs / Cost Principles Eligibility Procurement, Suspension & Debarment

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name o...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: N/A Recommendation: The DSS through the MHD and the FSD review and correct cases for participants with manual overrides in the MEDES, ensure redeterminations are completed for these participants as required, and close the cases of any ineligible participants. In addition, the DSS should ensure system controls are functioning as designed for these participants. DSS Response: The DSS disagrees with this finding. The DSS disagrees that there is a significant deficiency in internal controls. As noted in the finding, from the 60 participants selected, the SAO did not identify any participants with previously-established overrides; therefore, no incorrect payments were cited. Section 6008 of the Families First Coronavirus Response Act (FFCRA) requires states to provide continuous coverage, through the end of the month in which the PHE period ends, to all Medicaid beneficiaries who were enrolled in Medicaid on or after March 18, 2020, regardless of any changes in eligibility unless the individual voluntarily terminates eligibility, is deceased, or moves out of state. As required by the Centers for Medicaid and Medicare Services (CMS) during the PHE, the DSS has processes in place to terminate eligibility for individuals who are deceased, voluntarily request closure, or report they have moved out of state when a current change is reported. The Consolidated Appropriations Act, 2023, signed on December 29, 2022, amends section 6008 of the FFCRA such that the continuous enrollment condition ended on March 31, 2023. During the PHE, the DSS did not conduct reviews of cases that did not report current changes. In accordance with CMS guidance, effective April 1, 2023, Missouri is unwinding from the PHE by completing annual reviews for all MO HealthNet cases over twelve months. At the time of the review of each case, the DSS will appropriately end MO HealthNet eligibility for all individuals determined to no longer be eligible.

View Audit 56478

Finding 58032 (2022-005)

Significant Deficiency 2022

State of Missouri

MO

Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible ...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible for corrective action: Elizabeth Roberts-Smith Anticipated completion date for corrective action: Completed Recommendation: The DSS through the FSD strengthen internal controls to ensure P-EBT program benefit issuances are in accordance with the state plan, and review and correct the overpayments for the children identified in this finding. DSS Response: The DSS agrees with this finding. The DSS agrees that the two children identified in the report were incorrectly issued benefits. Recognizing the complexity for families seeking to appropriately access the benefit, the process by which school children are determined eligible and issued P-EBT benefits was modified in the state plan submitted by the State of Missouri to the Food and Nutrition Service (FNS) for the 2021-2022 school year. The P-EBT state plan for the 2021-2022 school year was approved by FNS on June 6, 2022. Eligibility for P-EBT is now determined at the individual child level based on COVID-related absences and qualification for federal free and reduced lunch benefits. For the 2021-2022 school year, local education authorities (LEA?s) submit lists of students determined eligible to the Missouri Department of Elementary and Secondary Education (DESE). DESE then submits the approved eligibility file to DSS with the name of each eligible child and the amount of benefit to be issued on a P-EBT card. DSS then issues the benefit. Corrective Action is as follows: DSS has reviewed the overpayments and referred the children identified in this finding to the Missouri Program Integrity Unit (PIU) for claims processing, if the funds can be recovered. This is outlined in the FNS approved Missouri P-EBT state plan.

View Audit 56478 Questioned Costs: $1

Finding 58015 (2022-002)

None 2022

Visible Music College

TN

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all...

AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all future enrollment reporting is submitted timely. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately

View Audit 54568

Finding 58003 (2022-001)

Material Weakness 2022

Accord

MN

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer

View Audit 54396

Finding 57887 (2022-001)

Material Weakness 2022

Northshore University Healthsystem

IL

Cash Management Eligibility Period of Performance

Corrective Action Plan Finding 2022-001 Assistance Listing #93.461 Internal Control over Compliance? Activities Allowed or Unallowed and Eligibility, Due to the evolving nature of the COVID-19 pandemic, and the rapid pace in which programs were implemented, documentation of controls related to the r...

Corrective Action Plan Finding 2022-001 Assistance Listing #93.461 Internal Control over Compliance? Activities Allowed or Unallowed and Eligibility, Due to the evolving nature of the COVID-19 pandemic, and the rapid pace in which programs were implemented, documentation of controls related to the reporting of COVID-19 uninsured patients was not maintained. However, controls were in place and proper submission of claims was accurate. As part of the prior year audit finding, NorthShore implemented a process as of January 2022 to document internal controls related to the quality review of claims to ensure patients meet the eligibility requirements. HRSA reviewed the documentation and determined that the finding had been satisfactorily resolved. Although the program has now ended, NorthShore will ensure the internal controls are documented should the HRSA program be reinstated. Responsible Official: John Skeans, Senior Vice President, Patient Financial Services.

View Audit 54355

Finding 53053 (2022-101)

Significant Deficiency 2022

State of Wisconsin

WI

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

CAP for Finding: 2022-101 Auditor Recommendation: Establish and implement written procedures for making updates to the benefit calculation parameters in the Home Energy (HE) Plus application. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will establish and...

CAP for Finding: 2022-101 Auditor Recommendation: Establish and implement written procedures for making updates to the benefit calculation parameters in the Home Energy (HE) Plus application. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will establish and implement written procedures for entering and updating the benefit calculation parameters related to the Wisconsin Home Energy Assistance Program (WHEAP) in the HE Plus (HE+) System. The Department?s procedures will reflect that it incorporated a module for determining the LIHEAP heating maximum benefit in the HE+ System and eliminated the use of an external Microsoft Access database for that purpose subsequent to the period under audit (i.e., in state fiscal year [SFY] 2022-23). Anticipated Completion Date: May 1, 2023 Auditor Recommendation: Reassess its existing procedures for performing a review of the benefit calculation parameters entered into the Home Energy (HE) Plus application, make adjustments to its existing procedures as necessary, and document the performance of each review. Planned Corrective Action: The Department necessarily reassessed its procedures for reviewing the entry of benefit calculation parameters into the HE+ System when it incorporated a module for determining the LIHEAP heating maximum benefit in the HE+ System and eliminated the use of an external Microsoft Access database for that purpose subsequent to the period under audit (i.e., in state fiscal year [SFY] 2022-23). The development and implementation of the new system functionality, which was used for the determining the federal fiscal year (FFY) 2023 WHEAP program benefits, improved program integrity through the elimination of manual data entry of end result benefit factors and proxy values. Program integrity will be further strengthened through the creation of a form to document the review of the benefit calculation parameters entered into HE+. The form will be created by May 1, 2023, and implemented with the FFY24 benefit formula calculation scheduled to be completed in July 2023. Anticipated Completion Date: May 1, 2023 Auditor Recommendation: Complete its review of the 605 households that were underpaid heating benefits due to the error and issue supplemental heating benefit payments. Planned Corrective Action: DOA completed its review of the households that were underpaid heating benefits and will issue the supplemental heating benefit payments as soon as practical. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov

View Audit 44861

Finding 52676 (2022-001)

Significant Deficiency 2022

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this trainin...

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this training is to verify patients' information, such as income, in order to ensure that all patients are charged appropriately. All the above findings were happened before the training was provided. Management has also implemented a new process in which the sliding fee scale will be updated on a more timely basis. LIFQHC will update the sliding fee scale in the electronic medical record system as soon as the current year's poverty guidelines are available. Responsible Party: Savitree Pestano, Chief Financial Officer Estimated Time of Completion: December 31, 2022

View Audit 44098

Finding 52601 (2022-101)

Significant Deficiency 2022

Osborn Elementary School District No. 8

AZ

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.61

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007, H173A210003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Mariah Kelly-Hatcher, Director of Student Services 2. Corrective action planned: 1) Error 1: For 4 of 40 files tested, the Individualized education program (IEP) was not completed timely. The IEPs were between 2 and 54 days late. ? Internal procedure of prioritizing parent attendance will be adjusted and communicated to reflect documentation being completed timely prior to the expiration date. Completed August 2022. ? Internal procedure of school psychologist oversight of IEP calendaring and regular meetings to ensure deadline adherence implemented. Completed August 2022. ? Verbal corrective discipline warning, to be followed with a written corrective discipline for IEPs not completed timely. Completed October 2021, April 2022, May 2022. 2) Error 2: For 3 of 40 files tested, the primary disability category was not properly reported. A prior or secondary eligibility category was used rather than the current primary eligibility category. ? Internal procedure established for regular checks of eligibility alignment among documents and district reporting. Established August 2022. 3) Error 3: Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented for 1 of 40 provider files tested. ? Internal control processes were reviewed and will be tested with randomized files bimonthly. This process will continue to be completed through December 2022 to ensure fidelity. 3. Anticipated completion date: December 15, 2022.

View Audit 43764

Finding 52441 (2022-006)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the de...

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the definition of ?eligible student?. The emergency grants were used to relieve the delinquent student accounts. There were 5 students identified in our testing that were not ?enrolled in an institution of higher education on or after the date of the declaration of the national emergency (March 13, 2020).? It appears the 5 students were not enrolled at the College on or after March 13, 2020, and the College did not obtain evidence that the students were enrolled on or after this date at another institution of higher education. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: Ongoing training was conducted with Enterprise Management Software support to develop reporting and process steps to prevent reporting errors and improve accuracy for student?s assistance. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Develop ongoing student intervention processes to identify student with emergency financial need. Student Funding Committee formed that processes request includes verification of enrollment, number of credits, and financial aid standing. Committee includes representatives from Financial Aid, Advising, Foundation, and the Business Office. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. The added third-party support reduced workload on Financial Aid and allowed for a more proactive engagement with student emergency funding needs. Contacted Department of Education grant administrator for guidance on program requirements and compliance. Completed and will continue to participate in ongoing Department of Education training. Anticipated Completion Date: June 30, 2023

View Audit 52798 Questioned Costs: $1

Finding 52399 (2022-004)

Material Weakness 2022

Carbon Cliff-Barstow School District No. 36

IL

Procurement, Suspension & Debarment Eligibility School Nutrition Programs

Response and Corrective Action Plan: The District will require the food service software to be used for verification data and selection of applications. The District will require documented supervisory approval of verification conclusions and reports submitted to the state of Illinois.

View Audit 47540

Finding 52384 (2022-001)

Significant Deficiency 2022

Wentworth Institute of Technology, Inc.

MA

Student Financial Aid Eligibility Reporting

Finding ? Eligibility ? Federal Direct Student Loan Program Assistance Listing Number 84.268 and Federal Pell Grant Program Assistance Listing Number 84.063; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement The annual maximum loan amount an undergraduate stud...

Finding ? Eligibility ? Federal Direct Student Loan Program Assistance Listing Number 84.268 and Federal Pell Grant Program Assistance Listing Number 84.063; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement 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. (2021 - 2022 Student Financial Aid Bank Book, Volume 3, Chapter 5, Page 3-160, 34 CFR 685.203(a),(b),(c)) 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. (2021 - 2022 Student Financial Aid Handbook, Volume 3, Chapter 3, Page 3-68, 34 CFR 690.62) Condition Of the 40 students selected for eligibility testing, two students within the sample were incorrectly awarded aid based upon their specific circumstances. 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 periodic quality control checks 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: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52383 (2022-002)

Significant Deficiency 2022

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, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the ...

Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 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 September 2021, and 34 CFR 685.309(b)) Condition Of the 40 students selected for enrollment reporting testing, three students within the sample 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. Names of Contact Persons Responsible for Corrective Action: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52382 (2022-002)

Significant Deficiency 2022

Perquimans County

NC

Eligibility Significant Deficiency

2022 ? 002 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings going over all errors in detail and individual trainings on 10/4/2022, these meetings will continue once a month through 4/30/2023. We ...

2022 ? 002 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings going over all errors in detail and individual trainings on 10/4/2022, these meetings will continue once a month through 4/30/2023. We will continue to train caseworkers the correct way to review cases and the proper information and documentation for the cases. We encourage the caseworkers to utilize any and all webinars the help with issues and/or concerns in processing the review and/or applications. We will be conducting periodic trainings within the next year to focus on what can be corrected to see less errors within the next year. Proposed Completion Date: April 30, 2023.

View Audit 41935

Finding 52381 (2022-001)

Significant Deficiency 2022

Perquimans County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

022 ? 001 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings and individual trainings on 10/4/2022. We will continue to train caseworkers the correct way to budget a case and when the use actual in...

022 ? 001 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings and individual trainings on 10/4/2022. We will continue to train caseworkers the correct way to budget a case and when the use actual income is necessary or when the income in the case is to be converted. We also recommend the Learning Gateway Income webinars be reviewed. We also have an open door policy to allow the workers access to the supervisors to receive the necessary training or help. Proposed Completion Date: December 31, 2022

View Audit 41935

Finding 52380 (2022-001)

None 2022

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.

View Audit 48577

Finding 52379 (2022-001)

Significant Deficiency 2022

Bertie County

NC

Eligibility

Corrective Action: Procedures and controls have been developed for caseworkers to follow and will be further developed to meet ongoing changes of the NC Fast system and NC DHHS policies for Medicaid. Medicaid caseworkers will receive additional training on Medicaid policies and procedures, Online da...

Corrective Action: Procedures and controls have been developed for caseworkers to follow and will be further developed to meet ongoing changes of the NC Fast system and NC DHHS policies for Medicaid. Medicaid caseworkers will receive additional training on Medicaid policies and procedures, Online data/The work number, resource calculations including vehicles and property, budget calculations/Income Wizard in NC Fast earned/unearned, thorough documentation of all cases, and Household composition size as it relates to MAGI policy and procedures. Caseworkers will retrain on Administrative letter 07-21 Amended 2 as it relates to how and when to use forced eligibility vs continued eligibility on MAGI cases. Caseworkers will receive Administrative letter 02-19 in regards to the work number guidance. Caseworkers will retrain on the social security number policy as well. Corrective action plan will be revised and caseworkers will be reminded of the policies and procedures that should be followed in the application process as well as the recertification process. Supervisors will review action reports and case files regularly to determine if the correct action was taken and properly followed through or closed. Worker will retrain on all errors that occur, maintenance of case files, and the importance of complete and accurate record keeping and resource calculations during monthly staff conference. Proposed Completion Date: At December 2022 staff conferences for Medicaid, training will be conducted for error findings/internal control errors for 2022 Single County Audit. December 31, 2022.

View Audit 48574

Finding 52378 (2022-001)

Significant Deficiency 2022

County of Jones, Nc

NC

Eligibility

Corrective Action: Procedures and controls are being developed for caseworkers to follow. As of December 12, 2022, Jones County has implemented new training for all Medicaid caseworkers. Each caseworker has a trainer that they are assigned to. Management will second party 10 applications/recertifica...

Corrective Action: Procedures and controls are being developed for caseworkers to follow. As of December 12, 2022, Jones County has implemented new training for all Medicaid caseworkers. Each caseworker has a trainer that they are assigned to. Management will second party 10 applications/recertification per worker, monthly and will determine if any training is needed. Cases will also be randomly second partied. Management will meet with the caseworker bi-weekly/monthly and also conduct group meeting/trainings as needed. Caseworkers will receive all Administrative Letters and any training that is needed. Management will conduct group training on proper documentation, countable and non-countable resources, budgets and resource calculations. Management will review cases to ensure evidence is inputted correctly and accurate needs units in eligibility are used in determination of benefits. Proposed Completion Date: Certain controls are currently being created and reviewed. Management will monitor the progress of this issue and modify controls as needed. Implementation began on December 12, 2022.

View Audit 48573

Finding 52377 (2022-001)

Significant Deficiency 2022

Chowan County, North Carolina

NC

Eligibility

Corrective Action: New Procedures and controls are being developed for all Medicaid caseworkers to follow. Medicaid caseworkers will receive new tools ?Check off list? to assist with Applications and Recertifications. Additional training will be provided and the newly created ?Documentation Template...

Corrective Action: New Procedures and controls are being developed for all Medicaid caseworkers to follow. Medicaid caseworkers will receive new tools ?Check off list? to assist with Applications and Recertifications. Additional training will be provided and the newly created ?Documentation Template? for Applications, Recertifications, and Change of Circumstance will be used by all Medicaid workers. Supervisor will complete all Second Party Reviews for each quarter for all Medicaid workers to determine if correct tools that were provided are being used. Workers will work as a group each day to review all applications that has been completed before scanning into system. Workers and new workers will complete trainings as a group and individually. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. All workers will be retrained on what information should be maintain in case files, and the importance of keeping the case record accurate and reserve calculations correct. The County finance office will also be participating in the review process. Proposed Completion Date: November 1, 2022. 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 48571

Corrective Action Plans

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