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2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: Ju...
2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: $4,397.30 of underreported claims Repeat Finding: This is not a repeat finding. Condition/Context: The District did not properly calculate, and report meal claims accurately for three of 4 months selected during the current year. This led to the District under-reporting $4,397.30 in student meal claims. Criteria: The Uniform Guidance compliance supplement. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Corrective Action: The District will implement review procedures as part of the meal claim process to ensure claims reported match with District records. The District will ensure any over/under reporting is investigated and resolved in a timely manner. The District will review reports from FY24 and ensure any unclaimed meals are properly reconciled, as applicable. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager
View Audit 337968 Questioned Costs: $1
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by S...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Tom McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Following eligibility guidelines being entered into the food service software, a secondary reviewer will sign off that the data was entered accurately. Anticipated Completion Date: immediate (12/11/24)
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 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, 2024 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 fifteen students selected for enrollment reporting testing, two 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 NSLDS. In both instances, the data we had sent to the National Student Clearinghouse (NSC) was not received by NSLDS in a timely fashion. We will review our reporting schedule and make the appropriate changes to our reporting timeline to ensure the data we report to the NSC is subsequently received by NSLDS within regulations. Names of Contact Person Responsible for Correction Action: Frank Mullen, Associate Vice President of Financial Aid Anticipated Completion Date: November 14, 2024
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility dete...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were reviewed by a contractor for the program. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The City will implement a control for completeness and accuracy by hosting regular meetings with the contractor to review recent projects for which the contractor has documented their determinations of income eligibility. When a recently-reviewed project is not due for an annual review, staff will still have timely insight into the income eligibility of properties in its HOME portfolio, thereby maintaining compliance with HOME program regulations.
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City’s on-site inspections for compliance with the housing quality standards are triggered by City’s proc...
Federal Program, Assistance Listing Number and Name - ALN 14.239, Department of Housing and Urban Development, Home Investment Partnerships Program Condition: Original Finding Description - The City’s on-site inspections for compliance with the housing quality standards are triggered by City’s process to audit developers for compliance with HOME eligibility requirements. This basis is more restrictive than Federal requirements for Housing Quality Inspections At the end of an inspection cycle a certificate of completion is completed and signed by the responsible inspector. The City did not have effective controls to ensure the certificate of completion, is reviewed for completeness and accuracy. The City did not inspect the 20% of the units, as required by their policy. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Julie Schneider; Anticipated completion date: June 2025 Planned Corrective Action - The City will review its processes and implement additional controls to ensure certificates of completion are reviewed for completeness and accuracy and to verify 20% of the units are inspected to comply with the HOME Program manual and federal regulations related to Housing Quality Standards.
2024-006 - Student Financial Aid Cluster- (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268...
2024-006 - Student Financial Aid Cluster- (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024 Condition Found The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 40 students in the sample (5%). We consider this condition to be an instance of noncompliance in internal control over compliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-005. Corrective Action Plan Student Financial Services will work with PowerFaids to determine how records are returned to COD for a disbursement date update and ensure reporting is compliant. Responsible Person for Corrective Action Plan Kandi Molder, Registrar and Executive Director of Student Services Deb Beck, Managing Director of Student Financial Services Implementation Date of Corrective Action Plan January 31. 2025
Finding 519059 (2024-005)
Significant Deficiency 2024
2024-005 - Student Financial Aid Cluster- (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268...
2024-005 - Student Financial Aid Cluster- (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024 Condition Found During our student file testing, we noted five students out of 40 (12.5%) did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be a significant deficiency with the Eligibility Compliance Requirement. Corrective Action Plan Student Financial Services will develop a report and process that looks at students with a withdrawal or conferral date in Jenzabar or who have dropped below half time, who have taken Direct Loans and ensure that exit counseling materials are sent. Responsible Person for Corrective Action Plan Kandi Molder, Registrar and Executive Director of Student Services Deb Beck, Managing Director of Student Financial Services Implementation Date of Corrective Action Plan March 31, 2025
Finding 519058 (2024-004)
Significant Deficiency 2024
2024-004 - Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education ALN No. (a...
2024-004 - Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education ALN No. (a) 84.007 (b) 84.033 (c) 84.038 (d)84.063 (e) 84.268 - Year Ended June 20, 2024 Condition Found 5 of the 40 student files (12.5%) we examined, we noted the students were not properly awarded Direct loans. Corrective Action Plan Student Financial Services has created a report comparing need-based aid awarded to the student’s need eligibility and an overall aid awarded compared to the Cost of Attendance (COA) budget. We will also work to develop a report that compares FAFSA year in school compared to total credit hours earned. Responsible Person for Corrective Action Plan Kandi Molder, Registrar and Executive Director of Student Services Deb Beck, Managing Director of Student Financial Services Implementation Date of Corrective Action Plan January 31, 2025
2024-003 - Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education ALN No. (a) 84.063...
2024-003 - Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (t) 84.379 - Year Ended June 20, 2024 Condition Found One of the 40 student files (2.5%) we examined, we noted the students were not properly awarded Pell grants. Corrective Action Plan The Student Financial Services Office will implement a weekly task of reviewing students in a Disbursement Review (DR) status and students with zero credits in a term with an active Period of Enrollment (POE). Responsible Person for Corrective Action Plan Deb Beck, Managing Director of Student Financial Services Implementation Date of Corrective Action Plan December 1, 2024
Corrective Action Plan: Anticipated Completion Date January 15, 2025 Prior to Mono County Office of Education (MCOE) taking over this program in 2022-23, another agency was responsible for the original eligibility determinations and special tests and provisions. MCOE investigated further, and it was...
Corrective Action Plan: Anticipated Completion Date January 15, 2025 Prior to Mono County Office of Education (MCOE) taking over this program in 2022-23, another agency was responsible for the original eligibility determinations and special tests and provisions. MCOE investigated further, and it was noted that the staff at the time were not following the procedures and forms that were in place. Items were either not completed or filled out correctly in many instances. When the audit finding was identified in the 2022-23 audit, MCOE took action to immediately implement new procedures to address the items noted. Although a few items were noted during the 2023-24 audit, MCOE has made significant efforts in putting procedures in place, and will continue efforts to ensure all required documentation is complete. MCOE has developed a corrective action plan as follows to adhere to strong internal control in meeting the program’s requirements: • MCOE will ensure that existing and new staff are trained to adhere to the policies and procedures for the program. • MCOE will be conducting annual reviews of all service providers and children served to ensure MCOE is maintaining the required documents on file. • MCOE has developed a double-check procedure to ensure that staff is keeping the required documentation on file for both providers and children served moving forward. I, Jennifer Weston, CBO, will be responsible for the implementation and monitoring of the corrective action plan. Sincerely, Jennifer Weston Chief Business Officer Mono County Office of Education
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. Adam Bov...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Moving to Work Demonstration Program to ensure that established internal control policies are being followed on a timely basis. Adam Bovilsky, Executive Director, is responsible for implementing this corrective action by March 31, 2025.
View Audit 337522 Questioned Costs: $1
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines. Anticipated Completion Date: 6/30/2025 Responsible Contact Person: Mara Powell
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines. Anticipated Completion Date: 6/30/2025 Responsible Contact Person: Mara Powell
2024-001 Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2024 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o CSFP staff scan applications daily. These ...
2024-001 Audit Finding: ALN: 10.565 Grant No.: 204642 Grant Period: Year ended September 30, 2024 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o CSFP staff scan applications daily. These applications are then stored in SharePoint. We have 2-3 volunteers weekly who rename applications based on Client ID, Name, and Expiration Date, then file them electronically based on their expiration date. This ensures that we are always up to date on having an electronic version of our CSFP applications. o Before shredding any applications that have been scanned, we confirm that the application exists in the system (done by CSFP staff). • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: This process was fully implemented at the end of May 2024. It should be noted that applications have a 3-year certification period, so the full effect of the new process won’t be realized until spring of 2027. Contact: Dan Fuhrman, Controller Second Harvest Heartland 7101 Winnetka Ave N Brooklyn Park, MN 55428 651-209-7901 651-484-1064 (fax)
Condition: Pertaining to the Nutrition Cluster, the District could not find 8 free/reduced applications selected and one application selected was not signed as required. Recommendation: We recommend ensuring that no matter in which format the District collects the applications, that they have acc...
Condition: Pertaining to the Nutrition Cluster, the District could not find 8 free/reduced applications selected and one application selected was not signed as required. Recommendation: We recommend ensuring that no matter in which format the District collects the applications, that they have access to the data for any possible future audits. Management Response: Management and the Food Service Department will ensure that all records are appropriately saved in digital and paper formats in anticipation of future audits. The Food Service Department will implement a triple check process to ensure that all electronic and paper applications are signed. Anticipated Date of Completion: June 30, 2025
Condition: Pertaining to the Nutrition Cluster, there were 8 cases where the household size was larger than the number of household members listed in Step 1 and Step 3 on the free/reduced application. In 3 cases there was no change in the free/reduced status if the smaller number of household memb...
Condition: Pertaining to the Nutrition Cluster, there were 8 cases where the household size was larger than the number of household members listed in Step 1 and Step 3 on the free/reduced application. In 3 cases there was no change in the free/reduced status if the smaller number of household members were used. In 5 cases there were changes in the status. There was an additional case where the listed income put the family in the reduced status but they were listed as free. Recommendation: We recommend reviewing applications to ensure that the household size and the listed household members in Step 1 and Step 3 match. Management Response: The Food Service Department will implement a triple check process to ensure that all household data matches and the appropriate criteria is being used to calculate household eligibility. Anticipated Date of Completion: June 30, 2025
Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: The Department of Social Services always maintains Medicaid training as a high priority due to the complexity and prevalence of the program. Best practices are addressed at all staff meet...
Name of Contact Person: Carolyn Moser, Health & Human Services Director Corrective Action/Management’s Response: The Department of Social Services always maintains Medicaid training as a high priority due to the complexity and prevalence of the program. Best practices are addressed at all staff meetings and second party review processes are considered strong, particularly for less experienced staff. This particular situation has been resolved and emphasis placed on maintaining proper documentation has been relayed to Medicaid staff. Proposed Completion Date: Immediately and ongoing.
U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenan...
U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenants and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As it relates to the 2024-001 Eligibility finding, Atlanta Housing (AH) reached out to the Corbin family in one last attempt to gather the required information to address the participant’s file. The family has until Close of Business on Monday, November 4, 2024 to resolve the issues identified in the file. Failure to provide the required documents by the date noted will result in AH beginning the pro-termination process for failure to provide the required documentation to complete the recertification. Additionally, if the family does not comply, AH will correct the recertification, remove the educational exclusion, reinstate the income from the excluded income, and repay the Housing Assistance Payment via a Tenant Payment Agreement with the family. Name(s) of the contact person(s) responsible for corrective action: (1) Tracy D. Jones, Senior Vice President, Housing Choice Voucher Program Recommended correction: Ensure that management implement controls over in-house and external housing specialists to ensure all documents are obtained by participants. Corrective Actions: AH has a comprehensive six-week onboarding training program for all new hires that provides an overview of Housing Choice's end-to-end eligibility process for program participants. This training includes collecting, reviewing, and processing documentation necessary to complete the required certification for all programs. • Additionally, AH has a Quality Assurance program in place, which ensures that 100% of all new applicants' files are reviewed, along with 50% of all annual and interim recertifications. • AH employs a Quality Control Management System to track all corrections and manage the closure of those corrections effectively. • Furthermore, AH has utilized data from the Quality Control Management System to develop refresher training for current staff. Preventive Actions: • The Quality Assurance Manager will use the HCVP Operational procedures to conduct random reviews of previously audited and/or corrected files to ensure consistency and accuracy. • Key responsibilities include: ➢ Ensuring that the required checklist is utilized for each processed file. ➢ Reviewing the files of newly onboarded hires at a higher percentage than those of current staff. ➢ Providing a report on any abnormalities and documenting files of staff members who may require additional attention and one-on-one training. *Note: The issue for the file in question was addressed during the Audit and resolved November 4, 2024.
Finding 518630 (2024-006)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
Finding 518629 (2024-005)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
Finding 518628 (2024-004)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We hav...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-005 Name of contact person: Corrective Action: Proposed Completion Date: New forms implemented 09/01/2024 We have had a lot of turnover with in our Medicaid Unit. We have since implemented a Staff development Team for conducting one on trainings and group trainings to try and reduce the number of errors that we encounter. August 28, 2024 a refresher training was conducted on how resources are to be verified and counted, how to determine if an item is to be counted as a resource or as income. We have implemented new coversheets, checklists, and documentation outlines to be used as a tool to aid in reducing error trends. Resource training was completed 08/28/2024 as a Unit. Forms were being updated through out the year, but a universal form selection was implemented 09/01/2024 to ty and improve accuracy ratings. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) As of May 2024 we implemented a new system on how to process SSI Exparte cases. Rather then having them all assigned under Person SDX User in NCFAST, we divided them out equally by our caseworkers, in order to have a better tracking system for them. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) Through out our monthly meetings we have stressed the importance of reviewing all employment sources listed in ESC, We have been updating Coversheets, Checklist, and Documentation outlines through out the year. We have encouraged everyone to search all electronic sources to verify living arrangements are listed correctly on case. This checklist and other forms provided as a tool remind our caseworkers to verify all vehicles in DMV. Section III. Federal Award Findings and Questioned Costs May 23, 2024 Cases were reassigned form Person SDX User to actual caseworkers. Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
Finding 518627 (2024-003)
Significant Deficiency 2024
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and mi...
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and misclassification in the application of accounting standards. Specifically, the following factors contributed to these adjustments: Unrecorded Liabilities: The omission of salaries payable in the General Fund and Person Industries was due to a reconciliation error of accrued expenses at year-end, which led to unrecorded liabilities as of June 30, 2023. Misclassification of Capital Project Expenses: In the Stormwater Fund and Governmental Activities, some project-related expenses were misclassified as expenses instead of being capitalized as Construction in Process. This misclassification occurred due to an unclear review of project expenditures and the criteria for capitalization, which led to discrepancies in how capital assets were presented. Lessor Agreement Adjustments: The failure to initially record certain lease receivables and deferred inflows under GASB 87 in prior years was due to a misunderstanding in implementing new accounting standards. To prevent future occurrences, we will strengthen internal controls, revise reporting procedures, and enhance staff training. Imminently. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) We have been conducting regular income training since March 2023. We have had a great deal of turn over within our staff. Therefore we have conducted regular income trainings ever since. We now have a Staff Development team in place for one on one trainings, and group trainings as well. We also on 09/01/2024 implemented new documentation outlines, coversheets, and checklist to assist our staff with ensuring they verify and address all things needed to properly evaluate a case. We have increased the number of second party case reviews that we do each month to try and catch error trends so that they maybe addressed quickly. Staff development positions began for F & C Unit in May 2024, and for Adult Medicaid in June 2024 SSI case reassignments were restructured May 2024. Staff trainings for Second Party errors are now completed on a monthly basis. If one person seems to be struggling one on one trainings are scheduled as well. All new forms and outlines began 09/01/2024.
Finding 518626 (2024-002)
Significant Deficiency 2024
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and mi...
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Tracy Clayton, Interim Chief Financial Officer The prior period adjustment (PPA) errors were primarily due to oversight and misclassification in the application of accounting standards. Specifically, the following factors contributed to these adjustments: Unrecorded Liabilities: The omission of salaries payable in the General Fund and Person Industries was due to a reconciliation error of accrued expenses at year-end, which led to unrecorded liabilities as of June 30, 2023. Misclassification of Capital Project Expenses: In the Stormwater Fund and Governmental Activities, some project-related expenses were misclassified as expenses instead of being capitalized as Construction in Process. This misclassification occurred due to an unclear review of project expenditures and the criteria for capitalization, which led to discrepancies in how capital assets were presented. Lessor Agreement Adjustments: The failure to initially record certain lease receivables and deferred inflows under GASB 87 in prior years was due to a misunderstanding in implementing new accounting standards. To prevent future occurrences, we will strengthen internal controls, revise reporting procedures, and enhance staff training. Imminently. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor) We have been conducting regular income training since March 2023. We have had a great deal of turn over within our staff. Therefore we have conducted regular income trainings ever since. We now have a Staff Development team in place for one on one trainings, and group trainings as well. We also on 09/01/2024 implemented new documentation outlines, coversheets, and checklist to assist our staff with ensuring they verify and address all things needed to properly evaluate a case. We have increased the number of second party case reviews that we do each month to try and catch error trends so that they maybe addressed quickly. Staff development positions began for F & C Unit in May 2024, and for Adult Medicaid in June 2024 SSI case reassignments were restructured May 2024. Staff trainings for Second Party errors are now completed on a monthly basis. If one person seems to be struggling one on one trainings are scheduled as well. All new forms and outlines began 09/01/2024.
Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: To enhance segregation of duties, we have designated a specific individual (Director of Food Services) responsible for reviewing eligibility determinations. This designated person is tasked with verifying the accuracy of information and ensuring proper input into the relevant software. These measures effectively separate key responsibilities, establishing a robust system of checks and balances. Through these implemented practices, our district aims to minimize errors, enhance accountability, and ensure the integrity of the grant management process. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2025
Finding Type: Compliance and Material Weakness. Name of Contact Person: Brett Detering, Superintendent. Recommendation: We recommend the District follow the USDA guidelines for verification testing and income eligibility guidelines when making eligibility determinations of free and reduced brea...
Finding Type: Compliance and Material Weakness. Name of Contact Person: Brett Detering, Superintendent. Recommendation: We recommend the District follow the USDA guidelines for verification testing and income eligibility guidelines when making eligibility determinations of free and reduced breakfasts and lunches and maintain all supporting documentation for the required verifications. Corrective Action: We will ensure the Food Service Director is completing the Processes accurately and timely going forward and maintaining all documentation.
The prior Director of Nutrition Services contracted with a third party in order to collect the eligibility forms and automate the data input in our SIS system. The District will no longer use that third party, and the District has moved to a Provision 2 status, which no longer requires the collectio...
The prior Director of Nutrition Services contracted with a third party in order to collect the eligibility forms and automate the data input in our SIS system. The District will no longer use that third party, and the District has moved to a Provision 2 status, which no longer requires the collection of meal application forms. Alternative Income forms collected in the future will be clerked by the office managers at the school sites, and double checked by the Student Data specialist prior to interim auditing each year.
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