Corrective Action Plans

Finding 661 (2022-005)

Material Weakness 2022

IN

HUD Housing Programs Eligibility Reporting

Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We...

Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.

View Audit 1234

Finding 366 (2022-004)

Material Weakness 2022

East Liberty Family Health Care Center INC

PA

Eligibility Internal Control / Segregation of Duties

Since taking over the financial management of ELFHCC in December 2022, sliding fee schedule policy has been updated and training has been implemented and ongoing to assure accurate sliding fee discounts are appropriately distributed onto a patients account. Check lists of what is required from each ...

Since taking over the financial management of ELFHCC in December 2022, sliding fee schedule policy has been updated and training has been implemented and ongoing to assure accurate sliding fee discounts are appropriately distributed onto a patients account. Check lists of what is required from each patient applying for a sliding fee discount have been prepared and staff trained on how to enter the proof requirement into ELFHCC’s patient record.

View Audit 750

Finding 310 (2022-012)

Significant Deficiency 2022

Hyde County

NC

Eligibility Significant Deficiency

Finding: 2022-012: Inadequate Request for information Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) All cases are now being reviewed to make sure all the correct information is being requested from the client. Information that was unknown to the agency prev...

Finding: 2022-012: Inadequate Request for information Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) All cases are now being reviewed to make sure all the correct information is being requested from the client. Information that was unknown to the agency previously has been addressed by OST thru multiple training sessions. (MAGI) New supervisor will be hired & trained on what is needed to be entered into the system. New supervisor will complete 2nd party reviews & training as needed. Standard Operating Procedure put in place for both units. Proposed Completion Date: 10/31/23.

View Audit 581

Finding 309 (2022-011)

Significant Deficiency 2022

Hyde County

NC

Eligibility Significant Deficiency

Finding: 2022-011: IV-D Child Support Non-Cooperation Name of Contact Person: Laurie Potter, DSS Director Corrective Action: Temporary Supervisor has been providing one-on-one support to the MAGI workers & completing 2nd party reviews on cases. A new supervisor is going to be hired who will be provi...

Finding: 2022-011: IV-D Child Support Non-Cooperation Name of Contact Person: Laurie Potter, DSS Director Corrective Action: Temporary Supervisor has been providing one-on-one support to the MAGI workers & completing 2nd party reviews on cases. A new supervisor is going to be hired who will be provided with training for themselves, will complete 2nd party reviews & training with the staff. Standard Operating Procedure put in place. Proposed Completion Date: 10/31/23.

View Audit 581

Finding 308 (2022-010)

Significant Deficiency 2022

Hyde County

NC

Eligibility Significant Deficiency

Finding: 2022-010: Inaccurate Resource Calculation Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) New caseworker brought into county from another county on 11/1/2022 who had more training provided from previous county of employment. She immediately begain rev...

Finding: 2022-010: Inaccurate Resource Calculation Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) New caseworker brought into county from another county on 11/1/2022 who had more training provided from previous county of employment. She immediately begain reviewing cases & correcting as needed. In addition, all cases are now being 2nd partied to ensure nothing is being missed. Tool now used to make sure resources are not being missed during interview is the 5202D. Worker uses resources such as policy, online data to ask the proper questions to the client. (MAGI) New supervisor will be hired & trained on what is needed to be entered into the system. New supervisor will complete 2nd party reviews & training as needed. Standard Operating Procedure put in place for both units. Proposed Completion Date: 10/31/23.

View Audit 581

Finding 307 (2022-009)

Significant Deficiency 2022

Hyde County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-009: Inaccurate Information Entry Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) New caseworker brought into county from another county on 11/1/2022 who had more training provided from previous county of employment. She immediately begain review...

Finding: 2022-009: Inaccurate Information Entry Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) New caseworker brought into county from another county on 11/1/2022 who had more training provided from previous county of employment. She immediately begain reviewing cases & correcting as needed. In addition, all cases are now being 2nd partied to ensure nothing is being missed. New caseworker scans in documents immediately & uploads to case once completed to avoid hardcopies being lost. (MAGI) New supervisor will be hired & trained on what is needed to be entered into the system. New supervisor will complete 2nd party reviews & training as needed. Standard Operating Procedure put in place for both units. Proposed Completion Date: 10/31/23.

View Audit 581

Finding 306 (2022-008)

Significant Deficiency 2022

Hyde County

NC

Eligibility Significant Deficiency

Finding: 2022-008: SSI Terminations Name of Contact Person: Laurie Potter, DSS Director Corrective Action: Adult Medicaid IMC's now have access to the queue. In the past workers didn't have access to these queues which left them unable to react timely. In addition employees have been training on Med...

Finding: 2022-008: SSI Terminations Name of Contact Person: Laurie Potter, DSS Director Corrective Action: Adult Medicaid IMC's now have access to the queue. In the past workers didn't have access to these queues which left them unable to react timely. In addition employees have been training on Medicaid Verification Reports, explained the importance of working these reports timely, if case has a shared Income Support, the importance of sharing information across the agency & a new form put into place for reporting changes. Proposed Completion Date: Training on reports was 3/8/23 & workers are still cleaning up old reports. Expected completion date is 6/30/23.

View Audit 581

Finding 289 (2022-001)

Material Weakness 2022

Town of Hempstead Housing Authority

NY

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. T...

Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. There is a meeting scheduled for October 16, 2023. HUD has been informed regarding the status of the finding. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director

View Audit 514

Finding 277 (2022-001)

Material Weakness 2022

Shelter of Flint, INC

MI

Eligibility

Staff meetings held in 2022 with the Permanent Supportive Housing Team, identified challenges reinstituting consistent home visits and therefore updating documents. The telephone check-in and visits instituted early in the pandemic had become a preference for some clients and readjusting to former p...

Staff meetings held in 2022 with the Permanent Supportive Housing Team, identified challenges reinstituting consistent home visits and therefore updating documents. The telephone check-in and visits instituted early in the pandemic had become a preference for some clients and readjusting to former participation requirements was met with resistance. Internal audits of the records conducted by Shelter of Flint indetified deficiencies and other mechanisms such as written requests, unannounced visits, etc, were conducted to attempt contact and completion of required documents. These attempts were documented in client files. Over the course of 2023, reconnecting clients with staff members in consistent face-to-face meetings had improved. We have also restructured the procedure of reconfirming eligibility, and annual review of other documents, which has had a positive impact on obtaining required documentation. Recent reviews of client files show siginificant improvement. These procedures will be maintained with continuation of improvement being expected into the future.

View Audit 512

Finding 164 (2022-102)

Material Weakness 2022

Santa Cruz County

AZ

Questioned Costs Cash Management Eligibility § 200.303

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director a...

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director and staff to review grant policies and procedures.

View Audit 240 Questioned Costs: $1

Finding 18 (2022-003)

Material Weakness 2022

Region III Workforce Investment Board of Kanawha County, Inc.

WV

Eligibility

Participant files will be monitored and reviewed monthly by the Program Manager or others in the organization with the requisite experience and stature to guarantee consistency and content. Regular technical assistance and staff training will be conducted on both the standardized filing process and ...

Participant files will be monitored and reviewed monthly by the Program Manager or others in the organization with the requisite experience and stature to guarantee consistency and content. Regular technical assistance and staff training will be conducted on both the standardized filing process and compliance requirements. Going forward, electronic copies of all files will be digitized and stored on SharePoint and in the state database to improve efficiency and for better accessibility.

View Audit 56

Finding 1164239 (2021-003)

Material Weakness 2021

Portsmouth Redevelopment and Housing Authority

VA

HUD Housing Programs Eligibility Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Explanation of disagre...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Files will not be placed in storage until after the agency audit is completed. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/2025

View Audit 373527

Finding 1162227 (2021-004)

Material Weakness 2021

Stonewall County Hospital District

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

Corrective Action Plan for Finding 2021-004 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the ...

Corrective Action Plan for Finding 2021-004 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting and Activities Allowed or Unallowed and Allowable Costs/Cost Principles Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls for introducing additional oversight and review for future federal funding reporting. Lewis Robbins, CFO, will be responsible to ensure this is accomplished. The District had enough lost revenues related to Period 1, as reported in the Period 4 reporting submission, that the error determined in Finding 2021-003 will not result in a conflict with funding received. The Corrective Action Plan will be implemented by September 30, 2025.

View Audit 372037 Questioned Costs: $1

Finding 1161493 (2021-002)

Material Weakness 2021

Bristow Housing Authority

OK

Eligibility HUD Housing Programs

Corrective Action Plan Finding: Finding 2021-002-Low Rent Tenant File Deficiencies-Eligibility Condition: We reviewed 18 files, 4 of which were audit year move-ins, and 14 were annual re-examinations. We noted the following exceptions: (a)-We were unable to find any annual inspections for the 14 re-...

Corrective Action Plan Finding: Finding 2021-002-Low Rent Tenant File Deficiencies-Eligibility Condition: We reviewed 18 files, 4 of which were audit year move-ins, and 14 were annual re-examinations. We noted the following exceptions: (a)-We were unable to find any annual inspections for the 14 re-examinations. We did note them for the 4 move-ins. (b)-We were unable to find the required annual review of the utility allowances. The January 27, 2020 Minutes discuss utility allowances and approve new ones. However, the minutes do not reflect for which period the new allowances covered. In addition, there was no documented analysis of whether utility rates had increased beyond the level which required revision, and whether the allowances changed or instead were a holdover from the old rates. (c)-We were unable to view the waiting list, and thus could not review whether the 4 move-ins reached the top of the list. (d)-One required Enterprise Income Verification (EIV} was not present in the proper time frame for the 18 files reviewed. (e)-Of the 14 re-examinations we reviewed, one was past-due when done. (f)-We were unable to review documentation of the review of flat rents. Corrective Action Planned As noted previously, we were not the management during this audit period. Our initial Cooperative Agreement was executed November 14, 2023. We believe we have corrected the noted deficiencies. Person responsible for corrective action: Diane Adams, Executive Director Telephone: (918) 367-5558 Housing Authority of Bristow, Oklahoma Fax: (918) 367-2341 1110 S. Chestnut Bristow, OK 74010 Anticipated Completion Date- June 30, 2026

View Audit 371390

Finding 571922 (2021-006)

None 2021

Choctaw County

OK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

We will implement policies and procedures to ensure compliance with applicable grant requirements.

View Audit 362988 Questioned Costs: $1

Finding 559157 (2021-012)

Significant Deficiency 2021

Caswell County

NC

Eligibility Significant Deficiency

CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Finding: 2021-011 Inaccurate Resource Calculation Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2021-012 Inadequate Requ...

CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Finding: 2021-011 Inaccurate Resource Calculation Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2021-012 Inadequate Request for Information Name of contact person: Corrective Action: Heather Starr Thomas, Medicaid Supervisor Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files will include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Templates have been put in place to address request for information. All avenues available to caseworker must be exhausted before requesting information from client, unless information provided and information obtained is questionable. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. Section III - Federal Award Findings and Question Costs (continued) 2/28/2022 Heather Starr Thomas, Medicaid Supervisor Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. All files must include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Resources have been readdressed at Unit Meeting. Templates have been put in place to address programs in which resources are countable. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. 128

View Audit 355385

Finding 559156 (2021-011)

Significant Deficiency 2021

Caswell County

NC

Eligibility Significant Deficiency

CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Finding: 2021-011 Inaccurate Resource Calculation Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2021-012 Inadequate Requ...

CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Finding: 2021-011 Inaccurate Resource Calculation Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2021-012 Inadequate Request for Information Name of contact person: Corrective Action: Heather Starr Thomas, Medicaid Supervisor Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files will include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Templates have been put in place to address request for information. All avenues available to caseworker must be exhausted before requesting information from client, unless information provided and information obtained is questionable. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. Section III - Federal Award Findings and Question Costs (continued) 2/28/2022 Heather Starr Thomas, Medicaid Supervisor Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers should be retrained on what files should contain and the importance of complete and accurate record keeping. All files must include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. Resources have been readdressed at Unit Meeting. Templates have been put in place to address programs in which resources are countable. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. 128

View Audit 355385

Finding 559155 (2021-010)

Significant Deficiency 2021

Caswell County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Proposed Completion Date: Finding: 2021-010 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: 2/28/2022 ...

CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Proposed Completion Date: Finding: 2021-010 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: 2/28/2022 All workers have knowledge that Templates put in place are Mandatory. IV-D Referrals are addressed on template. All cases will be reviewed for IV-D Referrals or open/active I-VD cases. All children must have a referral if the parent is receiving Medical Benefits. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. Section III - Federal Award Findings and Question Costs (continued) Heather Starr Thomas, Medicaid Supervisor A refresher training will be held to review errors. Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. The template that has been put in place for applications and recertification address all computer checks and documentation that is needed to accurately approve/deny/continue or terminate benefits. All other cases in NCFAST are to be reviewed to ensure we have the correct information. Weekly Communications and Changes are reviewed weekly at Unit Meeting to address any changes and NCFAST issues that may require a Help Desk Ticket or an 8020 to remove benefits client may not have been eligible for. OST has provided guidance on Changes in policy to remove a client that may continue during Covid that is not eligible for NC Medicaid. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. 2/28/2022 127

View Audit 355385

Finding 559154 (2021-009)

Significant Deficiency 2021

Caswell County

NC

Eligibility Significant Deficiency

Finding: 2021-009 IV-D Non-Cooperation Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs Referrals are being keyed to Child Support Enforcement Agency (IV-D) each case with dependent children must cooperate with IV-D unless there is good cause. County...

Finding: 2021-009 IV-D Non-Cooperation Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs Referrals are being keyed to Child Support Enforcement Agency (IV-D) each case with dependent children must cooperate with IV-D unless there is good cause. County will review cases for a referral keyed or to ensure a new child support referral is keyed. On 11/15/2021 eligibility workers refreshed on IV-D policy and reviewed the job aid in NCFAST help for IVD referrals. Second Party reviews are reviewed internally to ensure proper information is in place and necessary procedures are followed after eligibility is determined and documented in case notes. Documentation will clearly state what actions were performed and the outcome of those actions. The County has developed a mandatory verification check list enforced 11/15/2021 to ensure all criteria has been meet according to policy of the state. Since template has been in place we have noticed a significant drop in IV-D referral issues in Second Party Reviews.CASWELL COUNTY 144 Court Square, Yanceyville, NC 27379 www.caswellcountync.gov 336/694‐4193 Corrective Action Plan For the Year Ended June 30, 2021 Proposed Completion Date: Finding: 2021-010 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: 2/28/2022 All workers have knowledge that Templates put in place are Mandatory. IV-D Referrals are addressed on template. All cases will be reviewed for IV-D Referrals or open/active I-VD cases. All children must have a referral if the parent is receiving Medical Benefits. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. Section III - Federal Award Findings and Question Costs (continued) Heather Starr Thomas, Medicaid Supervisor A refresher training will be held to review errors. Files will be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. All files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. The template that has been put in place for applications and recertification address all computer checks and documentation that is needed to accurately approve/deny/continue or terminate benefits. All other cases in NCFAST are to be reviewed to ensure we have the correct information. Weekly Communications and Changes are reviewed weekly at Unit Meeting to address any changes and NCFAST issues that may require a Help Desk Ticket or an 8020 to remove benefits client may not have been eligible for. OST has provided guidance on Changes in policy to remove a client that may continue during Covid that is not eligible for NC Medicaid. We will continue to train on this issue, and it will also be addressed in new worker Trainings. Training in the learning gateway is also available. 2/28/2022 127

View Audit 355385

Finding 558149 (2021-003)

Significant Deficiency 2021

Hill Country Community Clinic, Inc.

CA

Special Tests & Provisions Eligibility

Management acknowledges the finding. We will conduct mandatory training sessions for all relevant personnel to ensure a clear understanding of the Sliding Fee Discount Program requirements and policy. Training will include proper documentation practices, eligibility verification, and procedures for ...

Management acknowledges the finding. We will conduct mandatory training sessions for all relevant personnel to ensure a clear understanding of the Sliding Fee Discount Program requirements and policy. Training will include proper documentation practices, eligibility verification, and procedures for applying discounts consistently. We will review and update our sliding fee discount policy to ensure clarity, consistency, and compliance with regulatory requirements. We will provide an annual review and obtain board approval of the Sliding Fee Discounting Program scheduled on an annual basis. Regular internal audits will be conducted to review the application of sliding fee discounts and identify any discrepancies before external audits. Results of internal audits will be shared with management, and corrective actions will be taken as necessary. We will assess the feasibility of implementing system controls or automated alerts within our electronic health record (EHR) and billing systems to reduce errors in discount applications. Additional oversight measures may be introduced to ensure all eligible patients receive the correct discount in accordance with policy guidelines. The above corrective actions are currently being implemented.

View Audit 355035

Finding 554366 (2021-003)

Material Weakness 2021

Kanawha Valley Collective Inc.

WV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the req...

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Anticipated completion date: June 30, 2025

View Audit 352974

Finding 554365 (2021-002)

Material Weakness 2021

Kanawha Valley Collective Inc.

WV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the ac...

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the accounting recordkeeping and the grant reporting documentation. Name of Contact Person: Traci Strickland

View Audit 352974

Finding 554207 (2021-009)

Material Weakness 2021

Consortium of Universities for the Advancement of Hydrologic Science, Inc.

MA

Cash Management Allowable Costs / Cost Principles Eligibility § 200.307

Finding Reference Number: MW2021-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI used a single payment gateway for registration on CUAHSI events and was able to accurately ...

Finding Reference Number: MW2021-009 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI used a single payment gateway for registration on CUAHSI events and was able to accurately document and produce grant-specific totals for audit year 2021 program income. CUAHSI staff missed the NSF filing deadline for declaring federal fiscal year 2021 program income by one day (submitted November 16th, 2021). Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI continues to use a single payment gateway for events and registration fees which supports segregation of payments per event and per grant. Program income has been reported to NSF accurately and on time beginning in 2023 and appropriate staff and policies are in place to ensure future compliance. Name of Contact Person: 􀁸 Maureen S. Ako, Director of Finance 􀁸 Telephone: (339)221-5400 􀁸 Email: msabino@cuahsi.org Projected Completion Date: NA; is complete

View Audit 352801

Finding 528192 (2021-004)

Significant Deficiency 2021

American Society for Engineering Education

DC

Eligibility

ASEE is working with the Program directors to ensure that proper and sufficient documentation is stored and retained for all federal awards. In addition, the organization is providing the proper tools to assist the Program Directors store and retain all documents safely for a long time.

View Audit 346250

Finding 526799 (2021-012)

Material Weakness 2021

Muskogee County

OK

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Assistance Listing Number 21.019 Noncompliance Over Major Federal Program Coronavirus Relief Fund Activities Allowed or Unallowed and Allowable Costs/Cost Principles Chairman Board of County Commissioners: Muskogee County has hired an internal grant administrator to assist in keeping the county comp...

Assistance Listing Number 21.019 Noncompliance Over Major Federal Program Coronavirus Relief Fund Activities Allowed or Unallowed and Allowable Costs/Cost Principles Chairman Board of County Commissioners: Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to ensure that all grant funds are properly expended within the allowable period of performance. It should be noted that OMES did not review any of the submitted information to determine eligibility prior to sending reimbursements for items that have now been determined questionable. County Clerk: Documentation was scanned into the Purchase Order's images and once the Purchase Order was paid, the images were then deleted by the Board of County Commissioners secretary. Images were later recovered by the software system and since the incident, restrictions have been implemented to no longer allow deletions.

View Audit 345861 Questioned Costs: $1

Corrective Action Plans

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