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Finding 570576 (2025-001)
Significant Deficiency 2025
Finding 2025-001: Comments on the Finding and Each Recommendation: During the year ended March 31, 2025, the Corporation withdrew $6,905 from the reserve for replacements without a HUD approved 9250.The Corporation should transfer $6,905 from operating cash into the reserve for replacements. Action...
Finding 2025-001: Comments on the Finding and Each Recommendation: During the year ended March 31, 2025, the Corporation withdrew $6,905 from the reserve for replacements without a HUD approved 9250.The Corporation should transfer $6,905 from operating cash into the reserve for replacements. Action(s) taken or planned on the finding Management concurs with the recommendation. On April 26, 2024, the Corporation transferred $6,905 from the operating cash account to the reserve for replacement account.
View Audit 361606 Questioned Costs: $1
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Cl...
Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Closeout. Going forward, we must be sure to follow the rules in OGAPP Manual 100.3, B2.4 Personnel Costs, which states that even though costs of overtime/bounsus are chargeable to federal grants, they are only allowable to the extent that the costs comply with certain guidelines. For bonuses, they are limited to 3% of an employee's gross wages (not including fringes) or $1,500, whichever is less. The Ohio Department of Health (ODH) program administrator must approve all bonuses and enter a comment in GMIS in the project comments section.
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the b...
Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Authority’s Response: The board reviews the reports monthly. A printed payroll report and checks written from meeting to meeting are provided and are approved and initialed. Also provided is a report of the bank statements for the board to review what has been received and what has been paid. Before any bills are paid they are approved at the meeting. If an error is made when inputting a deposit received into C/A, the correction is printed and initialed approving the correction.
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journa...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Authority’s Response: The Authority has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Authority believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Authority considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Authority will also ensure that in the future all transactions will be properly reflected in the accounting software.
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
Finding Reference Number: 2024‐002 Description of Finding: During the audit of capital assets, it was noted that the Town did not establish a complete reconciliation process between (1) governmental fund capital outlay postings, (2) government-wide fixed-asset adjustments, and (3) the detailed const...
Finding Reference Number: 2024‐002 Description of Finding: During the audit of capital assets, it was noted that the Town did not establish a complete reconciliation process between (1) governmental fund capital outlay postings, (2) government-wide fixed-asset adjustments, and (3) the detailed construction in progress and capital assets tracking schedules. Statement of Concurrence or Nonconcurrence: Capital Assets had adjustments. Corrective Action: The audit period occurred during a significant organizational transition. Much of the Finance team was newly hired, and the department was operating without full historical knowledge of several complex, multi-year capital projects. At the same time, the Town was implementing a new account structure and adapting to revised financial coding practices. These overlapping changes created temporary gaps in continuity, processing, and reconciliation workflows as staff worked to integrate new systems while learning inherited project histories. The Town will implement a formalized, multi-layer reconciliation process that ensures capital activity is consistently captured, reviewed, and aligned across all reporting levels. Actions include: • Establishing standardized quarterly and year-end reconciliation procedures linking capital outlay expenditures, fixed-asset journal entries, and construction-in-progress schedules. • Updating internal workflows to ensure all capital project costs are reviewed, reconciled, and recorded in the asset management system in a timely manner. • Developing crosswalk worksheets that map fund-level postings to government-wide adjustments and detailed project schedules. • Reconciling Finance’s capital activity and CIP summaries with Public Works’ projecttracking reports as a required secondary review to validate accuracy, confirm project status, and ensure costs are aligned across departments. • Providing additional training to staff responsible for capital asset accounting to strengthen understanding of GASB reporting requirements and reconciliation expectations. • Engaging outside consultants, as needed, to assist with initial setup, staff training, and quality-assurance reviews during the transition. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: March 1, 2026
Finding Reference Number: 2024‐001 Description of Finding: There were 72 audit adjustments and closing entries posted during the audit to report the Town’s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). The large number of adjustments identified during the c...
Finding Reference Number: 2024‐001 Description of Finding: There were 72 audit adjustments and closing entries posted during the audit to report the Town’s financial statements in accordance with Generally Accepted Accounting Principles (GAAP). The large number of adjustments identified during the course of the audit indicates that the Town does not have internal controls in place to prevent or detect misstatements on a timely basis. Areas where accounts and transactions were not adequately reconciled and evaluated for proper recording prior to the start of the audit fieldwork and areas that require improvement included in the following: - Procedures to ensure beginning fund balance/net position roll-forward to prior year audited financial statements. - Procedures for ensuring revenue received in advance of qualifying expenditures are properly deferred. - Procedures to ensure retentions payable are properly accrued. - Procedures to ensure accounts payable are properly accrued. - Procedures to ensure compensated absences and payroll accruals are prepared accurately and on a timely basis. - Procedures to ensure that pension and other post-retirement entries are calculated and prepared accurately. - Procedures for tracking grant expenditures to ensure revenue is accrued to the extent of reimbursable expenditures incurred and evaluation of proper accounting treatment of transactions as earned, unearned, or unavailable revenue. - Procedures to ensure capital outlay is properly reconciled to capital asset additions. - Procedures to ensure all loans issued by the Town are properly recorded in the general ledger. Corrective Action: The audit period occurred during a significant organizational transition. Much of the Finance team was newly hired, and the department was operating without full historical knowledge of certain complex, multi-year projects. During this same period, the Town was implementing a new account structure and adapting to revised financial coding practices, changes that naturally created temporary gaps in continuity and processing. These combined circumstances contributed to delays in reconciliations, and a higher number of audit adjustments. As staff continue to gain experience, workflows are stabilizing, and historical project information is aligning within the new structure, we expect these issues to diminish significantly. To accelerate this progress, the Town is actively seeking additional consultants to support staff training, provide technical guidance, and assist with strengthening financial reporting procedures. This investment will help ensure internal controls are reinforced and future financial statements are prepared accurately and timely, with fewer adjustments required during the audit process. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: March 1, 2026
Views of Responsible Officials – Finding 2024-001 – Procurement, Debarment, and Suspension: The Town of Van Buren acknowledges the finding regarding the lack of documented procurement steps related to suspension and debarment verification, as well as the absence of federally required contract clause...
Views of Responsible Officials – Finding 2024-001 – Procurement, Debarment, and Suspension: The Town of Van Buren acknowledges the finding regarding the lack of documented procurement steps related to suspension and debarment verification, as well as the absence of federally required contract clauses. This occurred during a time when the Town was newly implementing federal grant administration procedures following the adoption of a procurement policy. As noted in the auditor’s report, this is a repeat finding; however, improvements have been made, and the Town is committed to further strengthening our internal controls to ensure full compliance with federal procurement standards. Corrective Action Plan – Finding 2024-001: To address this finding and mitigate the risk of noncompliance with federal procurement regulations, the Town will take the following actions: 1. Procurement File Checklists: Develop and implement a standardized procurement checklist that includes verification of debarment/suspension via SAM.gov, inclusion of all federally required contract provisions, and documentation of cost or price analysis. 2. Contract Review Procedures: All federally funded contracts will be subject to internal review by the Town Manager or a designated compliance officer prior to execution to ensure inclusion of required language and documentation. 3. Staff Training: Town personnel involved in procurement activities will receive annual training specifically covering 2 CFR 200.214 and 2 CFR 200.317–200.327, with emphasis on federal requirements for third-party contracts. 4. SAM.gov Verification: All vendors selected for federally funded projects will be screened through SAM.gov and appropriate documentation (screenshot or printout) will be placed in the procurement file. These measures will ensure that the Town of Van Buren maintains full compliance with federal procurement standards going forward. Responsible Official: Luke Dyer, Town Manager Town of Van Buren Date: June 28, 2025 Anticipated Completion Date: July 1, 2025
Views of Responsible Officials – Finding 2024-001 – Procurement, Debarment, and Suspension: The Town of Van Buren acknowledges the finding regarding the lack of documented procurement steps related to suspension and debarment verification, as well as the absence of federally required contract clause...
Views of Responsible Officials – Finding 2024-001 – Procurement, Debarment, and Suspension: The Town of Van Buren acknowledges the finding regarding the lack of documented procurement steps related to suspension and debarment verification, as well as the absence of federally required contract clauses. This occurred during a time when the Town was newly implementing federal grant administration procedures following the adoption of a procurement policy. As noted in the auditor’s report, this is a repeat finding; however, improvements have been made, and the Town is committed to further strengthening our internal controls to ensure full compliance with federal procurement standards. Corrective Action Plan – Finding 2024-001: To address this finding and mitigate the risk of noncompliance with federal procurement regulations, the Town will take the following actions: 1. Procurement File Checklists: Develop and implement a standardized procurement checklist that includes verification of debarment/suspension via SAM.gov, inclusion of all federally required contract provisions, and documentation of cost or price analysis. 2. Contract Review Procedures: All federally funded contracts will be subject to internal review by the Town Manager or a designated compliance officer prior to execution to ensure inclusion of required language and documentation. 3. Staff Training: Town personnel involved in procurement activities will receive annual training specifically covering 2 CFR 200.214 and 2 CFR 200.317–200.327, with emphasis on federal requirements for third-party contracts. 4. SAM.gov Verification: All vendors selected for federally funded projects will be screened through SAM.gov and appropriate documentation (screenshot or printout) will be placed in the procurement file. These measures will ensure that the Town of Van Buren maintains full compliance with federal procurement standards going forward. Responsible Official: Luke Dyer, Town Manager Town of Van Buren Date: June 28, 2025 Anticipated Completion Date: July 1, 2025
Finding 2024-244: The Department’s original Schedule of Expenditures of Federal Awards submitted to the Office of the State Controller underreported the amount disbursed to subrecipients by $3,500,000 under the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) program. Related to Prior Findi...
Finding 2024-244: The Department’s original Schedule of Expenditures of Federal Awards submitted to the Office of the State Controller underreported the amount disbursed to subrecipients by $3,500,000 under the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) program. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The Department will improve training and the review process for the SEFA closing package to ensure appropriate reporting of subrecipient expenditures on the SEFA. The Department will review the FY 2025 SEFA closing package that was submitted to the Office of the State Controller to ensure the appropriate subrecipient expenditures were reported. Anticipated Corrective Action Date: November 30, 2025 Responsible for Corrective Action: Sascha Marston Financial Officer (208) 287-4819 Sascha.marston@idwr.idaho.gov
Finding 2024-242: The Division did not accurately report federal grant expenditures on the Schedule of Expenditures of Federal Awards (SEFA) Closing Package. Related to Prior Finding: N/A Agency’s view: Agree 6.1 Corrective Action Plan: Develop and Implement Written SEFA Procedures: Create formal wr...
Finding 2024-242: The Division did not accurately report federal grant expenditures on the Schedule of Expenditures of Federal Awards (SEFA) Closing Package. Related to Prior Finding: N/A Agency’s view: Agree 6.1 Corrective Action Plan: Develop and Implement Written SEFA Procedures: Create formal written procedures describing how SEFA amounts are compiled, reconciled, reviewed, and approved prior to submission within Grants Management Manual. 6.2 Strengthen Internal Controls and Oversight: Implement internal review and approval steps that require documented verification of SEFA amounts against Luma accounting records. 6.3 Ensure Accurate Grant Coding: Review and correct all federal grant fund transactions not assigned to specific grants, ensuring proper coding and allocation in Luma. 6.4 Training and Staff Development: Provide training to fiscal staff on SEFA preparation, reconciliation, and documentation requirements. 6.5 Establish Continuous Monitoring: Perform periodic reviews of federal expenditure coding and SEFA data to identify discrepancies before year-end reporting. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer
Finding 2024-239: The Division does not have documented control procedures in place to ensure compliance with period of performance requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 3.1 Corrective Action Plan: ...
Finding 2024-239: The Division does not have documented control procedures in place to ensure compliance with period of performance requirements for the Rehabilitation Services-Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 3.1 Corrective Action Plan: Document Control Procedures: Develop and implement formal, written procedures (Grants Management Manual Chapter) for verifying that expenditures are assigned to the correct period of performance in both Aware and Luma. 3.2 Training: Train IDVR team members on policies and procedures tied to Period of Performance. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer
Finding 2024-237: The Division could not provide supporting documentation for amounts reported on the Rehabilitation Services Administration (RSA) reports required under the Rehabilitation Services- Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 1.1 Co...
Finding 2024-237: The Division could not provide supporting documentation for amounts reported on the Rehabilitation Services Administration (RSA) reports required under the Rehabilitation Services- Vocational Rehabilitation Grants to States. Related to Prior Finding: N/A Agency’s view: Agree 1.1 Corrective Action Plan: Establish Accurate Reporting Procedures: Develop and implement procedures for preparing, reviewing, and approving all RSA financial reports, including step-by-step reconciliation. 1.2 Ensure Documentation and Audit Trail: Maintain comprehensive supporting documentation for all amounts reported, including detailed reconciliations, adjustments, and source data, in accordance with requirements for traceable and verifiable records. 1.3 Strengthen Internal Controls and Oversight: Implement Strategic Leadership review of all reports prior to submission to the Rehabilitation Services Administration to confirm data accuracy and compliance with reporting requirements. 1.4 Complete a Restatement of RSA-17 Reports: Review previously submitted RSA-17 reports for fiscal years 2022–2024, determine accurate expenditure amounts, and coordinate with RSA to correct and resubmit revised reports, if necessary. Anticipated Corrective Action Date: 04/01/2026 Responsible for Corrective Action: Eric Bjork, Fiscal Officer
Finding 2024-236: The review and approval of quarterly special reports for the Unemployment Insurance (UI) program were not consistently documented, and the reports were submitted after the required deadline. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The department h...
Finding 2024-236: The review and approval of quarterly special reports for the Unemployment Insurance (UI) program were not consistently documented, and the reports were submitted after the required deadline. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The department has taken measures to ensure proper documentation of the review process: Step 1: Provide a designated place on the UI-3 back-up documentation and quarterly report work papers for reviewer to sign off directly in the work papers. Step 2: The individual who enters the report into the federal system will not proceed with entering the report into the system unless the workpapers have the review and approval in the workpapers. The department is taking several steps to provide for a faster month-end close: Step 3: Process Mapping of Cost Accounting Closing a. As part of our strategic planning initiative, document the new closing process in Luma through process maps b. Review process maps internally in accounting and with executive leadership to help identify areas where efficiencies could be achieved c. Implement identified areas of efficiency Step 4: Assess potential for expedited close on quarter-end months a. Cost Accounting manager, supervisor and financial executive officer to review calendar and timing of payroll for quarter-end closings b. Cost Accounting manager, supervisor, and financial executive officer to develop plans for expedited close with potential for overtime, pulling additional resources from other teams and any other options that may help shorten the close period to allow us to file quarterly federal reports timely. Anticipated Corrective Action Date: Step 1. – Add sign-off field to UI-3 workpapers • Completed June 30, 2025 Step 2 – File UI-3 reports only once review is properly captured • Completed June 30, 2025 Step 3.a. – Create cost accounting closing process maps • Completed August 31, 2025 Step 3. b. – Meet with executive staff to review and identify potential efficiencies • Completed September 30, 2025 Step 3. c. – Implement process improvements • To be completed by December 31, 2025 Step 4. a. – Meet to review payroll and closing calendar for quarter-ends and develop plan to overcome calendar issues • Completed November 5, 2025 Step 4. b. – Implement plan to overcome calendar issues • Begin implementing with December 31, 2025, quarter close (January 2026) Responsible for Corrective Action: Carrie Peterman. (208) 696-2533. Carrie.peterman@labor.idaho.gov 317 W. Main Street, Boise, ID 83735
Finding 2024-235: Quarterly financial reports for the Social Security Disability (DI) grant were submitted after the required deadline. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The department is taking several steps to provide for a faster month-end close: Step 1: P...
Finding 2024-235: Quarterly financial reports for the Social Security Disability (DI) grant were submitted after the required deadline. Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: The department is taking several steps to provide for a faster month-end close: Step 1: Process Mapping of Cost Accounting Closing a. As part of our strategic planning initiative, document the new closing process in Luma through process maps b. Review process maps internally in accounting and with executive leadership to help identify areas where efficiencies could be achieved c. Implement identified areas of efficiency Step 2: Assess potential for expedited close on quarter-end months a. Cost Accounting manager, supervisor and financial executive officer to review calendar and timing of payroll for quarter-end closings b. Cost Accounting manager, supervisor, and financial executive officer to develop plans for expedited close with potential for overtime, pulling additional resources from other teams and any other options that may help shorten the close period to allow us to file quarterly federal reports timely. Anticipated Corrective Action Date: Step 1. a. – Create cost accounting closing process maps • Completed August 31, 2025 Step 1. b. – Meet with executive staff to review and identify potential efficiencies • Completed September 30, 2025 Step 1. c. – Implement process improvements • To be completed by December 31, 2025 Step 2. a. – Meet to review payroll and closing calendar for quarter-ends and develop plan to overcome calendar issues • Completed November 5, 2025 Step 2. b. –Implement plan to overcome calendar issues • Begin implementing with December 31, 2025, quarter close (January 2026) Responsible for Corrective Action: Carrie Peterman. (208) 696-2533. Carrie.peterman@labor.idaho.gov 317 W. Main Street, Boise, ID 83735
Finding 2024-234: Payroll adjustments lacked sufficient internal controls. Agency’s View: The Department Agrees with this Finding Corrective Action: The department has established internal controls to ensure appropriate separation of duties and proper documentation of all reviews. When an accounting...
Finding 2024-234: Payroll adjustments lacked sufficient internal controls. Agency’s View: The Department Agrees with this Finding Corrective Action: The department has established internal controls to ensure appropriate separation of duties and proper documentation of all reviews. When an accounting adjustment is required, staff prepare the adjustment using either an Infor Spreadsheet Designer (ISD) template or an Excel template. ISD is used for adjustments involving large volumes of data. Because ISD-generated adjustments cannot be reviewed within the system after entry, the completed template is sent to a Financial Specialist Principal (or higher) for review prior to upload. Email approval is obtained and attached to the adjustment record when it is entered into the system. For adjustments involving smaller amounts of data, staff use the Excel template. The Excel template, original GL lines, supporting documentation, and any other relevant information are attached when the adjustment is entered. After the manual adjustment is submitted, it is automatically routed to a Financial Specialist Principal (or higher) for approval before final posting. These procedures ensure that all adjustments undergo an independent review and that documentation is consistently maintained. Anticipated Corrective Action Date: Completed July 31, 2024 Responsible for Corrective Action: Magnum Forkner, Financial Manager magnum.forkner@dhw.idaho.gov 208-332-7241
Finding 2024-233: The submission of a Child Care and Development Fund (CCDF) financial report was not completed timely. Agency’s View: The Department Agrees with this Finding Corrective Action: The Department has seen an increased time commitment related to financial grant reporting since the implem...
Finding 2024-233: The submission of a Child Care and Development Fund (CCDF) financial report was not completed timely. Agency’s View: The Department Agrees with this Finding Corrective Action: The Department has seen an increased time commitment related to financial grant reporting since the implementation of Luma in July 2023. This was particularly relevant in SFY 2024 as Luma implementation, training and interfaces were still evolving, resulting in a tremendous increase in time commitments without the corresponding staff increases needed. In many cases, this resulted in late filings and/or filing reports that were not reviewed in sufficient detail. The Division of Financial Services continues to work through the inefficiencies encountered and design processes that include sufficient review and other internal controls while also allowing for timely completion of required reports. One FTE was transferred from another team to the Cash and Grants team. This position is expected to assist in completing preliminary tasks so that Grant Reporters have necessary data at their fingertips when drafting financial reports. As Department staff continue to learn nuances of the Luma system, both accuracy and timeliness of financial reporting is expected to improve. Anticipated Corrective Action Date: 6/30/2026 Responsible for Corrective Action: Dena Darpli, Financial Manager dena.darpli@dhw.idaho.gov 208-334-4909
Finding 2024-230: The Department did not provide documented support to verify the accuracy of a LIHEAP performance report. Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This proc...
Finding 2024-230: The Department did not provide documented support to verify the accuracy of a LIHEAP performance report. Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This process was shared with LSO following receipt of the FY23 review findings. Supporting documents can be provided again as needed. Anticipated Corrective Action Date: Completed 03/25/2025 Responsible for Corrective Action: Kristin Matthews, Programs Bureau Chief, Self Reliance kristin.matthews@dhw.idaho.gov 208-334-5553
Finding 2024-229: Low-Income Home Energy Assistance Program (LIHEAP) special reports did not include a review for accuracy and compliance prior to submission. Related to Prior Finding: 2023-210 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that inc...
Finding 2024-229: Low-Income Home Energy Assistance Program (LIHEAP) special reports did not include a review for accuracy and compliance prior to submission. Related to Prior Finding: 2023-210 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This process was shared with LSO following receipt of the FY23 review findings. Supporting documents can be provided again as needed. Anticipated Corrective Action Date: Completed 04/08/2024 Responsible for Corrective Action: Kristin Matthews, Programs Bureau Chief, Self Reliance kristin.matthews@dhw.idaho.gov 208-334-5553
Finding 2024-227: The review and approval of the annual updates to the Low-Income Home Energy Assistance Program (LIHEAP) benefits matrix were not documented. Related to Prior Finding: 2023-211 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that inc...
Finding 2024-227: The review and approval of the annual updates to the Low-Income Home Energy Assistance Program (LIHEAP) benefits matrix were not documented. Related to Prior Finding: 2023-211 Agency’s View: The Department Agrees with this Finding Corrective Action: A process was developed that includes obtaining and documenting approval by the Bureau Chief. This process was shared with LSO following receipt of the FY23 review findings. Supporting documents can be provided again as needed. Anticipated Corrective Action Date: 03/06/2025 Responsible for Corrective Action: Kristin Matthews, Programs Bureau Chief, Self Reliance kristin.matthews@dhw.idaho.gov 208-334-5553
Finding 2024-226: The Bureau of Facility Standards within the Department failed to complete timely health and safety surveys for three long-term care facilities. Agency’s View: The Department Agrees with this finding. Corrective Action: During SFY24, Bureau of Facility Standards (BFS) was still comi...
Finding 2024-226: The Bureau of Facility Standards within the Department failed to complete timely health and safety surveys for three long-term care facilities. Agency’s View: The Department Agrees with this finding. Corrective Action: During SFY24, Bureau of Facility Standards (BFS) was still coming out of the COVID response for recertification time frames and actively recruiting new health facility surveyors to ensure proper multidisciplined teams were available to complete the overdue surveys. BFS also contracted with Healthcare Management Solutions, LLC. to supplement overdue recertification surveys. On October 3, 2025, during the government shutdown, we were able to complete the final overdue surveys to be compliant with 15.9 months between surveys. Due to the government shutdown, CMS paused recertification surveys for nursing facilities. This may restrict our ability to maintain the required recertification timeline of 15.9 months. We have recruited and maintained staffing posture but are still actively recruiting to round out of staffing to meet the statutory timelines. Anticipated Corrective Action Date: 10/31/2026 Responsible for Corrective Action: Nate Elkins, Programs Bureau Chief, Licensing & Certification nate.elkins@dhw.idaho.gov 208-364-1874
Finding 2024-225: Amounts reported as provided to subrecipients by financial services on the Schedule of Expenditures of Federal Assistance (SEFA) are not properly supported. Related to Prior Finding: 2023-208 Agency’s view: The agency agrees with this finding. Corrective Action Plan: For major gran...
Finding 2024-225: Amounts reported as provided to subrecipients by financial services on the Schedule of Expenditures of Federal Assistance (SEFA) are not properly supported. Related to Prior Finding: 2023-208 Agency’s view: The agency agrees with this finding. Corrective Action Plan: For major grants, Financial Services staff will send a summary of transactions coded as subrecipient payments to the program manager to review prior to inclusion in the SEFA closing package. The review will be requested to be twofold: to ensure that everything that should be included as a subrecipient payment is and to ensure that nothing that should not be considered a subrecipient payment is included. This process helps to identify that we are reporting the accurate amount of expenditures for each subrecipient Anticipated Corrective Action Date: Completed 9/5/2025 Responsible for Corrective Action: Dena Darpli, Financial Manager dena.darpli@dhw.idaho.gov 208-334-4909
Finding 2024-224: Some expenditures were misclassified on the Child Care and Development Fund (CCDF) financial report resulting in an overstatement of Child Care Administration expenditures and an understatement of Direct Services. Related to Prior Finding: N/A Agency’s View: The Department Agrees w...
Finding 2024-224: Some expenditures were misclassified on the Child Care and Development Fund (CCDF) financial report resulting in an overstatement of Child Care Administration expenditures and an understatement of Direct Services. Related to Prior Finding: N/A Agency’s View: The Department Agrees with this Finding Corrective Action: The Department's Grant Reporting team has been developing additional internal controls to put in place with the utilization of the Luma ERP. Some of the controls include conducting reconciliations between internal workpapers and Luma records as well as reconciling to external parties such as the Payment Management System. The deeper reviews being performed during reconciliations are also highlighting areas where workpaper adjustments may be needed as some of the templates used may be outdated. We believe these increased focused efforts will alleviate issues like this in the future and are ongoing as the Department identifies opportunities for advancements in our own processes and working with SCO to implement better Luma reports and controls within the grant reconciliation process. Anticipated Corrective Action Date: 6/30/2026 Responsible for Corrective Action: Dena Darpli, Financial Manager dena.darpli@dhw.idaho.gov 208-334-4909
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