Corrective Action Plans

Finding 1154063 (2023-040)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-040 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insura...

Finding Number: 2023-040 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insurance (UI) program are complete and accurate. Name of Contact Person(s): • Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security, Accounting and Reporting • Briant Coombs, Manager of Accounting Service – Illinois Department of Employment Security, Accounting and Reporting Corrective Action(s): The IDES’ accounting staff will review its reporting procedures and determined ways to improve its controls over its reporting preparation, reviews, and approvals. Furthermore, the IDES will hire additional staff to aid in the ETA 9130 reporting process. Additionally, the IDES will look for ways to strengthen its internal controls over multiple IDES departments to ensure the data is complete and accurate. Finally, the IDES anticipates that, in coordination with the Illinois Department of Innovation and Technology (DoIT), the IDES’ reporting tools will be improved and/or modernized. Proposed Completion Date: December 31, 2025

View Audit 366965

Finding 1154059 (2023-039)

Material Weakness 2023

State of Illinois

IL

Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-039 Finding Name: Failure to Complete UI BAM Case File Reviews Within Required Timeframes Finding Condition(s): The Illinois Department of Employment Security (IDES) did not complete the Benefit Accuracy Measurement (BAM) case file reviews in accordance with United States Depart...

Finding Number: 2023-039 Finding Name: Failure to Complete UI BAM Case File Reviews Within Required Timeframes Finding Condition(s): The Illinois Department of Employment Security (IDES) did not complete the Benefit Accuracy Measurement (BAM) case file reviews in accordance with United States Department of Labor (USDOL) requirements for the Unemployment Insurance (UI) program. Name of Contact Person(s): • Dureyl Tyson, Benefit Accuracy Measurement Unit Manager – Illinois Department of Employment Security, Quality Assurance and Compliance • Charles Young, Quality Assurance & Compliance Manager – Illinois Department of Employment Security, Quality Assurance and Compliance Corrective Action(s): The IDES’ BAM Unit has instituted two internal controls to help with timeliness of case completion. First, a weekly activity report introduced to show past due cases. This report shows all activities, letters generated to the claimants, employers, and any associated parties; interviews; follow up with any parties to complete necessary documents; and any adjudication needed for each case. This report allows the case manager to adequately review and make recommendations towards case completion. Second, the IDES instituted two types of reminders to monitor case completion. The first type of reminders introduced by the IDES are sent for any cases that are past due. Additionally, the IDES started sending reminders that are sent for any cases due the upcoming week along with any cases closed but that have not been reviewed by the case managers. Both the weekly activity reports and the reminds allow the BAM manager to see which investigators needed more guidance in completing their cases. These activities also showed the need to find coachable moments in each investigation to help with completion, such as, analyzing information, coding, and completing the summaries, etc. Proposed Completion Date: June 30, 2024 – Completed

View Audit 366965

Finding 1154041 (2023-031)

Material Weakness 2023

State of Illinois

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding Number: 2023-031 Finding Name: Inaccurate Special Report Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain supporting documentation for key line items or prepare accurate special reports for the Low-Income Home Energy Assistance Progra...

Finding Number: 2023-031 Finding Name: Inaccurate Special Report Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain supporting documentation for key line items or prepare accurate special reports for the Low-Income Home Energy Assistance Program (LIHEAP). Additionally, the DCEO has not established appropriate internal controls to ensure its quarterly reports submitted to USDHHS are properly supported in accordance with federal requirements. Finally, the DCEO’s supervisory review procedures have not been designed to operate at a level of precision to identify errors of the size and nature noted above. Name of Contact Person(s): Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance Corrective Action(s): The DCEO’s Office of Community Assistance (OCA) has implemented a process for an independent verification by a second OCA staff member of the correct data entry prior to submission of obligated funds for all future LIHEAP quarterly reports. Proposed Completion Date: February 25, 2025 – Completed

View Audit 366965

Finding 1154035 (2023-028)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-028 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury-State Agreement Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Tre...

Finding Number: 2023-028 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury-State Agreement Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Treasury-State Agreement (TSA). Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Megan Buskirk, Interim Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Financial Management Corrective Action(s): The DCEO’s Office of Financial Management (OFM) has requested that the Governor’s Office of Management & Budget (GOMB) change the funding technique for the Low-Income Home Energy Assistance Program within the Treasury-State Agreement to Pre-Issuance. This has been confirmed and will be in the agreement for fiscal year 2025. Proposed Completion Date: August 30, 2024 – Completed

View Audit 366965

Finding 1154026 (2023-024)

Material Weakness 2023

State of Illinois

IL

Procurement, Suspension & Debarment Eligibility Reporting § 200.303

Finding Number: 2023-024 Finding Name: Failure to Report Expenditures on the Medicaid CMS-64 Report in a Timely Manner Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not report certain Medicaid Cluster expenditures on quarterly federal financial (CMS-64) r...

Finding Number: 2023-024 Finding Name: Failure to Report Expenditures on the Medicaid CMS-64 Report in a Timely Manner Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not report certain Medicaid Cluster expenditures on quarterly federal financial (CMS-64) reports in a timely manner. Name of Contact Person(s): Jennifer Bourn, Bureau Chief – Illinois Department of Healthcare and Family Services, Federal Finance Corrective Action(s): The Illinois Department of Human Services (DHS) and the DHS’ Department of Innovation and Technology (DoIT) staff have implemented weekly reports on developmental disabilities (DD) waiver payment submissions to the DHFS to allow DHS staff information to review and timely identify any issues with the DD waiver submissions to the DHFS. The DHFS reviewed and revised its quarterly other agency Medicaid spending/federal revenue reporting, which is used to create the CMS-64. This report includes actual quarterly claim expenditure data and is distributed by the DHFS to other agencies and its staff for review each quarter. This report was redesigned to provide prior quarter/year comparisons to allow for more effective identification of problematic issues. Finally, the report’s recipient list was updated to ensure appropriate distribution to the DHFS’ staff and the other agencies. The DHFS’ staff follows-up with other agency recipients to ensure the quarterly reports are reviewed and responses are communicated to the DHFS. Proposed Completion Date: June 30, 2025 – Completed

View Audit 366965

Finding 1154020 (2023-023)

Material Weakness 2023

State of Illinois

IL

Special Tests & Provisions Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-023 Finding Name: Failure to Perform Recovery Audits over Medicaid Underpayments and Overpayment Claims Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not initiate any recovery audits over Medicaid claims during fiscal year 2023. Name ...

Finding Number: 2023-023 Finding Name: Failure to Perform Recovery Audits over Medicaid Underpayments and Overpayment Claims Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not initiate any recovery audits over Medicaid claims during fiscal year 2023. Name of Contact Person(s): • Ismaila Jagne, Administrative Assistant II - Illinois Department of Healthcare and Family Services, Office of Inspector General • Brian Dunn, Inspector General - Illinois Department of Healthcare and Family Services, Office of Inspector General Corrective Action(s): The DHFS’ Office of Inspector General and the recovery audit contractor (RAC) vendor developed and implemented an audit system. As the program’s administrator, the DHFS OIG monitors its efficacy on an on-going basis and will adjust as necessary. While the RAC vendor did work to complete 13 audits in fiscal year 2023, pursuant to a former contract, the DHFS did not execute its 2023 RAC contract until August 12, 2022. By law, no work could begin under that contract until it was finalized. Once the contract was executed, DHFS’ OIG began working with the vendor to develop the policies, procedures, templates, and systems needed to run an efficient and effective auditing program. The DHFS’ OIG and the RAC vendor met on a bi-weekly basis to develop and implement this system. After all planning and development was completed, the vendor programmed its system and auditing began. RAC audits have a three-year look-back period; therefore, audits in the system will cover fiscal year 2023. Proposed Completion Date: October 31, 2023 – Completed

View Audit 366965

Finding 1154004 (2023-020)

Material Weakness 2023

State of Illinois

IL

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-020 Finding Name: Failure to Perform Periodic Audits of Encounter Data Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not perform periodic audits of the accuracy, truthfulness, and completeness of the encounter and financial data submi...

Finding Number: 2023-020 Finding Name: Failure to Perform Periodic Audits of Encounter Data Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not perform periodic audits of the accuracy, truthfulness, and completeness of the encounter and financial data submitted by, or on behalf of each Managed Care Organization (MCO) for the Children’s Health Insurance Program (CHIP) and Medicaid Cluster programs during fiscal year 2023. Name of Contact Person(s): • Amy Roberts, Program Reporting Compliance - Illinois Department of Healthcare and Family Services, Division of Medical Programs, Bureau of Managed Care • Rich Allen, Quality and Compliance Operations Manager - Illinois Department of Healthcare and Family Services, Division of Medical Programs, Bureau of Managed Care • Keshonna Lones, Bureau Chief - Illinois Department of Healthcare and Family Services, Division of Medical Programs, Bureau of Managed Care Corrective Action(s): The DHFS, in coordination with its External Quality Review Organization (EQRO), worked with the MCOs to conduct a validation audit of the MCOs and posted the final report on the DHFS Report Center line on September 28, 2023. The DHFS issued notices to the MCOs and required submission of GAAP/financial statement audits to be provided to the DHFS no later than July 31, 2023. The reports submitted by each MCO have been shared with the DHFS’ financial team for review. Additionally, the DHFS created a policy document for the encounter and financial three-year audit cycle. Proposed Completion Date: September 28, 2023 – Completed

View Audit 366965

Finding 1153983 (2023-016)

Material Weakness 2023

State of Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

Finding Number: 2023-016 Finding Name: Improper TANF Beneficiary Payments Finding Condition(s): The Illinois Department of Human Services (IDHS) made improper payments to beneficiaries of the Temporary Assistance for Needy Families (TANF) program. In addition, the IDHS identified a system error in J...

Finding Number: 2023-016 Finding Name: Improper TANF Beneficiary Payments Finding Condition(s): The Illinois Department of Human Services (IDHS) made improper payments to beneficiaries of the Temporary Assistance for Needy Families (TANF) program. In addition, the IDHS identified a system error in June 2025 impacting beneficiaries whose benefit payments were calculated using diverted income. Name of Contact Person(s): Elizabth Lusk, Social Service Program Planner – Illinois Department of Human Services, Division of Family and Community Services Corrective Action(s): As of June 30, 2025, the IDHS’ Office of Policy and Program Integrity and the IDHS’ Office of Family Community Resource Centers discussed and formulated a plan to ensure payments are properly calculated and paid. Additionally, a training will be provided for caseworkers that pertains to reviewing the case summary for income errors or sanction errors, etc. Proposed Completion Date: June 30, 2026

View Audit 366965 Questioned Costs: $1

Finding 1153935 (2023-007)

Material Weakness 2023

State of Illinois

IL

Questioned Costs Matching / Level of Effort / Earmarking Eligibility § 200.303

Finding Number: 2023-007 Finding Name: Missing Documentation in Beneficiary Files Finding Condition(s): The Illinois Department of Human Services (IDHS) could not locate case file documentation supporting certain eligibility and special test requirements for beneficiaries of the Temporary Assistance...

Finding Number: 2023-007 Finding Name: Missing Documentation in Beneficiary Files Finding Condition(s): The Illinois Department of Human Services (IDHS) could not locate case file documentation supporting certain eligibility and special test requirements for beneficiaries of the Temporary Assistance for Needy Families (TANF) program. Furthermore, the IDHS does not have adequate resources to perform and document eligibility determinations and has not established appropriate monitoring procedures to ensure eligibility determinations are properly documented in accordance with program requirements. Name of Contact Person(s): Angela Imhoff, Acting Associate Director – Illinois Department of Human Services, Division of Family and Community Services Corrective Action(s): As of February 20, 2025, the IDHS’ Associate Director met with the regional administrators to discuss the ongoing importance of ensuring the Responsibility Service Plan (RSP) signatures are captured through the manual process. In addition, an enhancement request has been filed with a vendor that will allow telephonic signatures for the RSPs in the Integrated Eligibility System (IES). Additionally, as of February 20, 2025, the Associate Director discussed with the regional administrators the ongoing need to review the manual 1611 process throughout the regions. Finally, the IDHS will work toward automating the 1611 process in the IES in collaboration with an Illinois Department of Healthcare and Family Services child support system update. Proposed Completion Date: December 31, 2026

View Audit 366965 Questioned Costs: $1

Finding 1153923 (2023-006)

Material Weakness 2023

State of Illinois

IL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-006 Finding Name: Inadequate Procedures to Determine Accuracy of the Post-Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to provide supporting documentation for the post-expenditure report including a key line item, the number of...

Finding Number: 2023-006 Finding Name: Inadequate Procedures to Determine Accuracy of the Post-Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to provide supporting documentation for the post-expenditure report including a key line item, the number of eligible individuals who received services paid for in part or in whole with federal funds under the Social Services Block Grant (Title XX) program. Name of Contact Person(s): Elizabeth Lusk, Social Services Program Planner Director Operations – Illinois Department of Human Services, Division of Family and Community Services Corrective Action(s): The IDHS emailed notifications to all grantees of the requirement to include a client identifier when reporting the number of eligible clients served. (Completed 07/01/24).Additionally, the IDHS will update its FY26 Title XX Program Manual to include client identifier as a reporting requirement. The update will also include the process of how and when the data will be collected. (Completed 06/06/25) Finally, the IDHS will shift from annual to quarterly reporting for the post-expenditure report. This change will ensure the report is complete, accurate, and properly supported. (Completed 04/18/25) Proposed Completion Date: June 6, 2025 – Completed

View Audit 366965

Finding 1153920 (2023-003)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328

Finding Number: 2023-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expe...

Finding Number: 2023-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expenditure reports (Paperwork Reduction Act (PRA) 1505-0271) for the COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Name of Contact Person(s): Lesley Winbush, Accountant – Illinois Governor’s Office of Management and Budget Corrective Action(s): GOMB will improve the reporting process by implementing checks to ensure that all expenditures are reported by State agencies. The checks will include comparing reported data against agency financial reports to ensure that the data is complete. Proposed Completion Date: June 30, 2026

View Audit 366965

Finding 1153380 (2023-011)

Material Weakness 2023

Leflore County

OK

Internal Control / Segregation of Duties

Going forward, we will be reviewing the compliance supplement requirements for all federal grants. We will conduct meetings to design polices for expenditures and reporting of federal grants to ensure compliance. We will conduct meetings to design polices for expenditures and repmiing of federal gra...

Going forward, we will be reviewing the compliance supplement requirements for all federal grants. We will conduct meetings to design polices for expenditures and reporting of federal grants to ensure compliance. We will conduct meetings to design polices for expenditures and repmiing of federal grants to ensure compliance. The Budget Board will partner with other offices to ensure prior to receiving and disbursing federal funds the proper guidelines are followed.

View Audit 366577

Finding 1153298 (2023-011)

Material Weakness 2023

Community Legal Aid Society, Inc.

DE

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.32

This has been corrected with the new Director of Finance. We are making sure that all reports are filed on time and correctly.

View Audit 366514

Finding 1153114 (2023-004)

Material Weakness 2023

North Central Area Agency on Aging, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...

NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.

View Audit 366336

Finding 1153108 (2023-002)

Material Weakness 2023

North Central Area Agency on Aging, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are prop...

As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.

View Audit 366336

Finding 1153105 (2023-001)

Material Weakness 2023

North Central Area Agency on Aging, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...

NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.

View Audit 366336

Finding 1152977 (2023-007)

Material Weakness 2023

Second Harvest Northern Lakes Food Bank

MN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The Accountant prepares reimbursement requests and the Contracted Controller reviews and approves reimbursement before submission is submitted.

View Audit 366283

Finding 1152900 (2023-009)

Material Weakness 2023

Unified Community Services

WI

Student Financial Aid Internal Control / Segregation of Duties

Finding 2023-009 AL No.: 93.658 Program Title: Foster Care – Title IV-E Federal Agency: U.S. Department of Health and Human Services Pass-through Agencies: Wisconsin Department of Children and Families Award Number/Year 3413, 3561, 3681, 3645 / 2023 Condition/Context: There were 13 reports for submi...

Finding 2023-009 AL No.: 93.658 Program Title: Foster Care – Title IV-E Federal Agency: U.S. Department of Health and Human Services Pass-through Agencies: Wisconsin Department of Children and Families Award Number/Year 3413, 3561, 3681, 3645 / 2023 Condition/Context: There were 13 reports for submission for the County. Three reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all three reports tested. Our sample was not statistically valid. Management's Response: The finance department staff will work with departmental management and fiscal staff to review current documented and/or undocumented procedures, adopting and/or updating written procedures as necessary to ensure: • All assembled reports (typically prepared by fiscal staff) are reviewed for completeness and accuracy by independent personnel (typically a department head.) • Reports be submitted on a timely basis. • Reconciliation of data on each submitted reports to the financial statements. • Reconciliation of grant period-to-date cumulative data totals to the financial statements. Additionally, the county finance team will assemble and maintain a centralized file for all county grants, requiring grant administrators (fiscal staff or department heads) to report completion dates for mandated report filings. The county finance team will also maintain a centralized data file for all county grant filings and grant documents.

View Audit 366224

Finding 1152899 (2023-005)

Material Weakness 2023

Unified Community Services

WI

Internal Control / Segregation of Duties

Finding 2023-005 AL No.: 93.667 Program Title: Social Services Block Grant Federal Agency: U.S. Department of Health and Human Services Pass-through Agencies: Wisconsin Department of Children and Families and Wisconsin Department of Health Services Award Number/Year 561, 3561, 3681 / 2023 Condition/...

Finding 2023-005 AL No.: 93.667 Program Title: Social Services Block Grant Federal Agency: U.S. Department of Health and Human Services Pass-through Agencies: Wisconsin Department of Children and Families and Wisconsin Department of Health Services Award Number/Year 561, 3561, 3681 / 2023 Condition/Context: There were 13 reports for submission for UCS and 26 reports for the County. Nine reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all 9 reports tested. In additions, the final County GEARS report was not submitted. Our sample was not statistically valid. Management's Response: The finance department staff will work with departmental management and fiscal staff to review current documented and/or undocumented procedures, adopting and/or updating written procedures as necessary to ensure: • All assembled reports (typically prepared by fiscal staff) are reviewed for completeness and accuracy by independent personnel (typically a department head.) • Reports be submitted on a timely basis. • Reconciliation of data on each submitted reports to the financial statements. • Reconciliation of grant period-to-date cumulative data totals to the financial statements. Additionally, the county finance team will assemble and maintain a centralized file for all county grants, requiring grant administrators (fiscal staff or department heads) to report completion dates for mandated report filings. The county finance team will also maintain a centralized data file for all county grant filings and grant documents.

View Audit 366224

Finding 1152897 (2023-004)

Material Weakness 2023

Unified Community Services

WI

Internal Control / Segregation of Duties

Finding 2023-004 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Condition/Context: The County was unable to provide a transaction listing that reconciled to the amount of expendi...

Finding 2023-004 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Condition/Context: The County was unable to provide a transaction listing that reconciled to the amount of expenditures reported in the annual report for this program. The listing of eligible costs provided exceeded the reported amount by $487,765. Our sample was not statistically valid. Management's Response: The finance department staff will work with departmental management and fiscal staff to review current documented and/or undocumented procedures, adopting and/or updating written procedures as necessary to ensure: • All assembled reports (typically prepared by fiscal staff) are reviewed for completeness and accuracy by independent personnel (typically a department head.) • Reports be submitted on a timely basis. • Reconciliation of data on each submitted reports to the financial statements. • Reconciliation of grant period-to-date cumulative data totals to the financial statements. Additionally, the county finance team will assemble and maintain a centralized file for all county grants, requiring grant administrators (fiscal staff or department heads) to report completion dates for mandated report filings. The county finance team will also maintain a centralized data file for all county grant filings and grant documents.

View Audit 366224

Finding 1152895 (2023-003)

Material Weakness 2023

Unified Community Services

WI

Internal Control / Segregation of Duties

Finding 2023-003 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Condition/Context: During testing, it was noted that five of the 17 expenditures selected for testing were not rev...

Finding 2023-003 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Condition/Context: During testing, it was noted that five of the 17 expenditures selected for testing were not reviewed by management before being processed. Our sample was not statistically valid. Management's Response: The finance department staff will work with departmental management and fiscal staff to review current documented and/or undocumented procedures, adopting and/or updating written procedures as necessary to ensure: • All assembled reports (typically prepared by fiscal staff) are reviewed for completeness and accuracy by independent personnel (typically a department head.) • Reports be submitted on a timely basis. • Reconciliation of data on each submitted reports to the financial statements. • Reconciliation of grant period-to-date cumulative data totals to the financial statements. Additionally, the county finance team will assemble and maintain a centralized file for all county grants, requiring grant administrators (fiscal staff or department heads) to report completion dates for mandated report filings. The county finance team will also maintain a centralized data file for all county grant filings and grant documents.

View Audit 366224

Finding 576441 (2023-053)

Material Weakness 2023

State of Nevada

NV

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2023-053 Program Information Program Name: Children’s Health Insurance Program (CHIP) CFDA Number: 93.767 Summary of Finding Eligibility Material Weakness in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan DSS has enhanced internal...

Finding 2023-053 Program Information Program Name: Children’s Health Insurance Program (CHIP) CFDA Number: 93.767 Summary of Finding Eligibility Material Weakness in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan DSS has enhanced internal controls to ensure CHIP applications are accurately processed and properly documented. Procedures have been reinforced to require that all applications and supporting documentation are consistently reindexed to the correct case file when a pseudo-SSN is updated, that each application carries a clear date stamp, and that records are fully maintained in DIS. In addition, DSS relies on its Quality Control (QC) unit to conduct post-eligibility reviews, validate determinations, and identify corrective actions when necessary. Together, these measures ensure that applications are complete, accessible, and compliant with program requirements. Contact Person(s) Responsible Karen Stoycoff, Social Services Program Specialist Phone: 775-684-7436 Email: kstoycoff@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Finding 576429 (2023-043)

Significant Deficiency 2023

State of Nevada

NV

Questioned Costs Eligibility Reporting

Finding 2023-043 Program Information Program Name: Low-Income Home Energy Assistance Covid-19 Low-Income Home Energy Assistance CFDA Number: 93.568 Summary of Finding Significant Deficiency in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Pla...

Finding 2023-043 Program Information Program Name: Low-Income Home Energy Assistance Covid-19 Low-Income Home Energy Assistance CFDA Number: 93.568 Summary of Finding Significant Deficiency in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan To address the issue of incorrect benefit calculations, DSS has reinforced internal controls requiring supervisory case reviews to verify the accuracy of income information and benefit amounts before case certification. EAP supervisory staff provide ongoing training to case management staff on reviewing documentation and applying program rules accurately. Cases identified with errors are corrected promptly, and trends from supervisory reviews are used to provide targeted staff training. These measures ensure benefit determinations are accurate and consistently applied. Contact Person(s) Responsible Maria Wortman-Meshberger, Social Services Chief III Phone: 775-684-0506 Email: mrwortman@dss.nv.gov Anticipated Completion Date Corrective action in place.

View Audit 366218 Questioned Costs: $1

Finding 576428 (2023-042)

Significant Deficiency 2023

State of Nevada

NV

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-042 Program Information Program Name: Low-Income Home Energy Assistance Covid-19 Low-Income Home Energy Assistance CFDA Number: 93.568 Summary of Finding Significant Deficiency in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Pla...

Finding 2023-042 Program Information Program Name: Low-Income Home Energy Assistance Covid-19 Low-Income Home Energy Assistance CFDA Number: 93.568 Summary of Finding Significant Deficiency in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan DSS has strengthened internal controls to ensure all reimbursement requests are independently reviewed and approved prior to submission. Each request must now include documented evidence of review and authorization by staff who are not involved in the preparation of the request, ensuring proper segregation of duties. Supporting documentation is validated during the review process, and supervisory sign-off is required to confirm accuracy and compliance. These measures provide assurance that reimbursement requests are fully supported, independently verified, and compliant with program requirements. Contact Person(s) Responsible Brook Barlow, Chief Fiscal Services Phone: 775-684-0659 Email: mrwortman@dss.nv.gov Anticipated Completion Date Corrective Actions have been in place since July 1, 2023.

View Audit 366218

Finding 576423 (2023-040)

Material Weakness 2023

State of Nevada

NV

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-040 Program Information Program Name: Temporary Assistance for Needy Families, COVID-19 Temporary Assistance for Needy Families CFDA Number: 93.558 Summary of Finding Subrecipient Monitoring Material Weakness in Internal Control over Compliance Agency Response Agency agrees to this find...

Finding 2023-040 Program Information Program Name: Temporary Assistance for Needy Families, COVID-19 Temporary Assistance for Needy Families CFDA Number: 93.558 Summary of Finding Subrecipient Monitoring Material Weakness in Internal Control over Compliance Agency Response Agency agrees to this finding. Corrective Action Plan DSS has strengthened its subrecipient monitoring process through an enhanced tracking system that consolidates all subrecipients and aligns monitoring frequency with risk levels. Designated audit staff maintain the tracker, conduct and document risk assessments, assign monitoring levels, and perform the required reviews. Staff receive ongoing training on DSS policies, federal Uniform Guidance, and documentation standards. In addition, the Audit Liaison conducts quarterly reviews of the tracker to ensure timely monitoring and enhanced oversight for high-risk subrecipients. Contact Person(s) Responsible Catherine Council, Management Analyst II Phone: 775-684-0679 Email: cacouncil@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Corrective Action Plans

Filters