Corrective Action Plans

Finding 501686 (2023-002)

Material Weakness 2023

Sergeant Bluff-Luton Community School District

IA

Internal Control / Segregation of Duties Reporting

We are reviewing all accounting procedures to determine changes to be implemented. We have implemented changes with our cash receipts, journal entries, wire transfers and bank reconciliations.

View Audit 323734

Finding 501663 (2023-003)

Material Weakness 2023

Lutheran Child and Family Services of Illinois

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Actions Planned or Taken We agree with the finding and have put systems in place for monitoring the matching of grant funds. The Grant accountant, Ms. Rita Chatterjee will be responsible for tracking the matching funds compliance requirement. This will be completed for the Fiscal year end...

Corrective Actions Planned or Taken We agree with the finding and have put systems in place for monitoring the matching of grant funds. The Grant accountant, Ms. Rita Chatterjee will be responsible for tracking the matching funds compliance requirement. This will be completed for the Fiscal year ended June 30, 2024. Responsible: Stan Thomas (Phone number – 630.294.5178)

View Audit 323714

Finding 501662 (2023-002)

Material Weakness 2023

Lutheran Child and Family Services of Illinois

IL

Questioned Costs Special Tests & Provisions Reporting § 200.303

Corrective Actions Planned or Taken We have instituted a new process to perform rent reasonableness review of all rental units as required and records retained. Completed June 30, 2024. Responsible individual: Valerie Tawrel (Phone number – 331.280.2245)

View Audit 323714 Questioned Costs: $1

Finding 501661 (2023-002)

Significant Deficiency 2023

City of Socorro, Texas

TX

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

Management’s view: Management agrees with auditor recommendation. Proposed corrective action: The finance department will reconcile federal grants on a monthly basis. The finance department will generate monthly ARPA expenditure reports from the general ledger that will be reconciled with ARPA recon...

Management’s view: Management agrees with auditor recommendation. Proposed corrective action: The finance department will reconcile federal grants on a monthly basis. The finance department will generate monthly ARPA expenditure reports from the general ledger that will be reconciled with ARPA reconciliation prepared internally by the grants department. Duplicate expenses reported in Annual SLFR Compliance Report will be corrected in next required Annual Report (March 2025). Anticipated correction date: March 2025 Responsible official: Alejandra Valadez, Grants Coordinator

View Audit 323710

Finding 501593 (2023-002)

Significant Deficiency 2023

New Reach, Inc.

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Conc...

Finding No. 2023-002: Compliance Reporting Description of Finding: The audit and reporting package were not submitted by the due date March 31, 2024. The Organization submitted periodic reports that did not reconcile to the accounting records and were not submitted by the due date. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501576 (2023-001)

Material Weakness 2023

New Reach, Inc.

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Finding No. 2023-001: Financial Reporting Description of Finding: In fiscal year 2023, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial infonnation. The books and records were not ...

Finding No. 2023-001: Financial Reporting Description of Finding: In fiscal year 2023, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial infonnation. The books and records were not closed and finalized timely. Numerous adjustments to the trial balances were made, necessitating revisions to account reconciliations, and grant schedules. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: In August 2024 the Organization engaged the services of an outside consultant who is a practicing CPA with extensive experience auditing not-for profit organizations. The consultant is in the process of reviewing internal controls, policies and related procedures to implement best practices that ensure the books and records are closed timely and accurately. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501559 (2023-002)

Significant Deficiency 2023

Mexico Water District

ME

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

Mexico Water District does not agree with this finding. In response to the three projects on which these findings are based, the loan amounts, contractor bids, and the interim financing bank were voted on by the Mexico Water District Board of Trustees. All Pay Request Applications and invoices from ...

Mexico Water District does not agree with this finding. In response to the three projects on which these findings are based, the loan amounts, contractor bids, and the interim financing bank were voted on by the Mexico Water District Board of Trustees. All Pay Request Applications and invoices from the district and any contractors are gone over by the engineer at Dirigo Engineering and U.S.D.A., then brought to a monthly pay requisition meeting for discussion and signed off on by the engineer, U.S.D.A., and the Mexico Water District Superintendent for payment approval. Each Pay Requisition is emailed to the Mexico Water District Administrator and forwarded to the interim financing bank. Only the exact amount for this requisition is forwarded into the project account for disbursement of the exact amounts stated in the pre-approved Pay Requisition. Therefore, we feel that the process in place is sufficient. Also, it would be impractical to implement any further procedures due to limited staffing.

View Audit 323608

Finding 501557 (2023-003)

Significant Deficiency 2023

Adams County, Wisconsin

WI

Reporting Internal Control / Segregation of Duties Significant Deficiency

SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ...

SLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County develop and implement a process to require review and approval of all required reports prior to the submission of the report to the federal government to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has reviewed this finding and will implement a more formal process for reviewing and approving of annual filings related to State and Local Fiscal Recovery Funds. Name(s) of the contact person(s) responsible for corrective action: Kyle Patterson Planned completion date for corrective action plan: 12/31/2024

View Audit 323607

Finding 501554 (2023-005)

Significant Deficiency 2023

City of Avon Park

FL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City has had staff attend Davis Bacon Training and is in the process of establishing interal controls and will review the certified payrolls prepared by our grant administrater. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501551 (2023-004)

Significant Deficiency 2023

City of Avon Park

FL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501546 (2023-003)

Significant Deficiency 2023

Stand Down Housing Westerly, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

FINDING 2023-003: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will immediately transfer the delinquent surplus cash to the residual receipts reserve account and implement robust internal controls to ensure all future deposits are ...

FINDING 2023-003: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will immediately transfer the delinquent surplus cash to the residual receipts reserve account and implement robust internal controls to ensure all future deposits are made promptly and in compliance with the Regulatory Agreement. Action Taken: Management has transferred the overdue amount to the residual receipts reserve account and implemented enhanced internal controls to prevent future non-compliance.

View Audit 323597

Finding 501545 (2023-002)

Significant Deficiency 2023

Stand Down Housing Westerly, Inc.

RI

Internal Control / Segregation of Duties HUD Housing Programs

FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tena...

FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tenant files to verify compliance and completeness. Action Taken: Ownership agrees with the auditor’s finding and recommendation and has hired a new management agent to oversee the implementation of a comprehensive internal control system, ensuring all tenant files include required documentation

View Audit 323597

Finding 501542 (2023-001)

Significant Deficiency 2023

Stand Down Housing, Inc.

RI

Internal Control / Segregation of Duties HUD Housing Programs

FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tena...

FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tenant files to verify compliance and completeness. Action Taken: Ownership agrees with the auditor’s finding and recommendation and has hired a new management agent to oversee the implementation of a comprehensive internal control system, ensuring all tenant files include required documentation.

View Audit 323596

Finding 501538 (2023-002)

Significant Deficiency 2023

Housing Authority of Sunnyside, Washington

WA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.

View Audit 323592

Finding 501537 (2023-001)

Significant Deficiency 2023

Housing Authority of Sunnyside, Washington

WA

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective action: Management agrees with the finding and will implement the aforementioned recommendations. Ketha Kimbrough, Executive Director, will be responsible to implement this corrective action by December 31, 2024.

View Audit 323592 Questioned Costs: $1

Finding 501508 (2023-002)

Significant Deficiency 2023

La Clinica Tepeyac

CO

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.303

Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement w...

Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has reviewed all of our internal controls to ensure all approvals are documented. The procedure has been updated to include preparing the draw documentation, entering accounts receivable invoice into the accounting system, which now requires an approval for all accounts receivable invoices. Once the accounts receivable invoices are approved in the accounting system then a drawdown can be requested in the payment management system

View Audit 323583

Finding 501507 (2023-001)

Material Weakness 2023

La Clinica Tepeyac

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categ...

Consolidated Health Centers Grant — Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. The auditors also recommended the Organization put a process in place to make sure all applications are retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization made several changes at the end of 2023 to ensure we appropriate documentation in patient charts. The following is a summary of the changes: • Hired a patient services manager to manage the front desk and call center in November 2023. Moved sliding fee application process to the front desk from enrollment, previously the applications were handed off for scanning. Now the front desk owns the entire process from getting the application from the patient to scanning it into the chart. We have implemented a monthly audit process to spot check applications for accuracy and ensure complete documentation in the chart. We also began using an app called Luma to help patients complete sliding fee electronically when a patient is comfortable. This eliminates the need to scan documents.

View Audit 323583

Finding 501500 (2023-001)

Significant Deficiency 2023

New Beginnings

WA

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action: Beginning in 2024, management will take minutes for its monthly meetings with program leads and accounting staff to document discussions of grant compliance matters including matching requirements. Projected Completion Date: December 31, 2024

View Audit 323570

Finding 501494 (2023-002)

Significant Deficiency 2023

Public Health - Madison and Dane County

WI

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

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.

View Audit 323562

Finding 501483 (2023-004)

None 2023

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regar...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2023-004: The Company does not have effective internal controls or consistently follow the written policies and procedures over federal awards. CORRECTIVE ACTION: Alamo is seeking training and support to improve internal controls and policies and procedures for oversight of federal awards. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Any questions regarding the above corrective action plan should be directed to Christine Drennon, Executive Director.

View Audit 323539

Finding 501480 (2023-003)

Significant Deficiency 2023

Alamo Area Mutual Housing Association

TX

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors rega...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2023-003: Section 223(a)(7) HUD Insured Loan, Assistance Listing 14.135 - AAMHA Western Hills, LLC HUD Project No. 115-115888, AAMHA KPTP, LLC HUD Project No 115-35652 and Section 223(f) HUD Insured Loan, Assistance Listing 14.155 - AAMHA Calcasieu, LLC HUD Project No 115-11280Section 223(a)(7) HUD Insured Loan, Assistance Listing 14.135. Entity expenses and receipts were recorded on the incorrect project’s books. CORRECTIVE ACTION COMPLETED: a. AAMHA Western Hills, LLC - On April 24, 2024, $3,199 was received from an affiliate. b. AAMHA KPTP, LLC - During 2023, $16,321 was received from affiliates. On May 10, 2023, the Project received $8,027. c. AAMHA Calcasieu, LLC – On April 16, 2024, the Project received $5,869 from an affiliate. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Any questions regarding the above corrective action plan should be directed to Christine Drennon, Executive Director.

View Audit 323539 Questioned Costs: $1

Finding 501236 (2023-002)

Material Weakness 2023

Mount Carmel Area School District

PA

Internal Control / Segregation of Duties Reporting

The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit.

View Audit 323523

Finding 501230 (2023-001)

Material Weakness 2023

Logan Health

MT

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Federal Agency Name: Department of Health and Human Services Program Name: Activities to Support St...

Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Federal Agency Name: Department of Health and Human Services Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis Federal Assistance Listing: #93.391 Finding Summary: During the course of our engagement, we noted a material program missing from the Schedule that was not identified by management. Responsible Individuals: Kevin Abel, CEO and Brigid Burke, CFO Status: Procedures and controls over tracking and recording of federal programs with the Schedule will be updated in order to provide a complete Schedule. Anticipated Completion Date: 12/31/2024

View Audit 323504

Finding 501225 (2023-007)

Material Weakness 2023

State of Alabama

AL

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

Finding: According to the Uniform Guidance, 2 CFR 200.303 (a), non-Federal entities receiving Federal awards must establish and maintain effective internal controls over these awards. These controls must provide reasonable assurance that the entity manages the Federal award in compliance with applic...

Finding: According to the Uniform Guidance, 2 CFR 200.303 (a), non-Federal entities receiving Federal awards must establish and maintain effective internal controls over these awards. These controls must provide reasonable assurance that the entity manages the Federal award in compliance with applicable Federal statutes, regulations, and the terms and conditions of the award. A fundamental objective of an effective internal control system is to ensure that information is accurate and reliable, which includes a thorough review and approval process. The Uniform Guidance, 2 CFR Part 200, Appendix XI Compliance Supplement, May 2023, requires the Alabama Department of Labor to ensure an employer’s experience rating is properly applied, as the employer’s “experience” with the unemployment of former employees is the dominant factor in the computation of the employer’s annual state Unemployment Insurance tax rate. The Alabama Department of Labor was unable to provide audit documentation to support their review and approval of employer experience rated tax rates. The Alabama Department of Labor did not have policies and procedures in place to document the review and approval of the employer experience rated tax rates. As a result, the employer experience related tax rates could be incorrect, resulting in potential overpayments or underpayments of taxes. Recommendation: The Alabama Department of Labor should develop and document internal controls over employer experience rated tax rates to help ensure they are accurate and properly applied. Response/Views: ADOL does not agree with this finding as explained in the Request for Views CAP letter. Corrective Action Planned: Procedures were in place to ensure accuracy of information. However, the support documentation of this verification was not retained during the time of this review. Anticipated Completion Date: Additional processes to retain support documentation of this verification have already been implemented. Contact Person(s): Thomas Daniel, ADOL Unemployment Compensation Division Director

View Audit 323486

Finding 501221 (2023-003)

Significant Deficiency 2023

State of Alabama

AL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 45 CFR Section 261 .63 requires the Alabama Department of Human Resources to submit a Work Verification Plan to the U.S. Department of Health and Human Services (HHS) for approval. The Alabama Department of Human Resources must comply with its approved Work Verification Plan to ensure accur...

Finding: 45 CFR Section 261 .63 requires the Alabama Department of Human Resources to submit a Work Verification Plan to the U.S. Department of Health and Human Services (HHS) for approval. The Alabama Department of Human Resources must comply with its approved Work Verification Plan to ensure accuracy in reporting work activities by work eligible individuals on the Temporary Assistance for Needy Families (TANF) Data Report. Data for work participation activities are used in calculating work participation rates. During our testing of 25 TANF cases, we found two cases in which the hours reported for an individual participating in a work activity were inaccurate. The Department of Human Resources failed to ensure accuracy of data for work participation activities which may result in an inaccurate work participation rate. This is a significant deficiency in internal controls. The Department of Human Resources did not have adequate procedures in place to ensure that the information included on the TANF Data Report is accurate. Recommendation: The Department of Human Resources should establish and maintain effective internal controls to ensure accuracy in reporting work activities by work-eligible individuals on the TANF Data Report. Response/Views: We disagree. The finding statement declares that the Department of Human Resources failed to ensure accuracy of data for work participation activities which may result in an inaccurate work participation rate. This is a significant deficiency in internal controls. The Department of Human Resources did not have adequate procedures in place to ensure that the information included on the TANF Data Report is accurate. We do agree with the findings of two cases "in which the hours reported for an individual participating in a work activity were inaccurate." We agree that the 2 of the 25 cases selected had the incorrect frequency for the number of employment hours entered which could potentially affect the work participation rate for Alabama. Corrective Action Planned: The two cases which involved an error in the frequency of the hours reported appear to be isolated and inadvertent in nature. Our policy requires verification and calculation of employment hours at the beginning of employment and reverification and calculation of employment hours in the fifth month of employment. Based on our JOBS policy, your review of 25 cases, potentially represents up to 200 calculations and your findings indicate only 2 calculation errors. Furthermore, our research indicates that the errors in the two cases addressed in your findings did not have an affect on the State's overall Work Participation Rate. Additionally, we believe our supervisory reviews as well as a percentage of record rereviews remain the best way to monitor accuracy of information entered in our system while basic and refresher training remains the course of prevention for information prior to entry into the system. Basic training for each new employee involves two weeks of intense, in person, interactive training. Refresher training or one to one support is provided as needed or requested by county staff. The official policy and automation helpdesk are staffed by specialists, who responds to questions daily. County consultants also perform re-reviews of the county's reviews and provide guidance as observed or requested. The stated purpose of these processes is to ensure systematic review of the work done in the family assistance program; to identify worker problems; to identify error trends and concentrations; and to monitor program performance. At the county level information from that process can be used for worker performance assessment, local corrective action, to train new workers, to identify areas of strengths and weaknesses of staff. At the State level the process provides information to monitor program performance to include identifying problems and error trends by county, region and statewide. Analysis of this data provides a way to determine training needs and to evaluate performance standards and the impact of program changes. The Division case record re-review process of the work of the supervisor provides yet another level of oversight to address the issues. Resulting corrective action from these reviews both at the County and State Office level can include additional individual worker or general staff training, program clarifications, as well as attention to the specific cases identified. Longstanding practice of such activity and experience tells us the process does prevent, detect, and correct errors. These errors have been discussed with the county worker and supervisor for case corrective action. Finally, DHR is in the final stages of development of a new TANF and JOBS system and we have requested that the hours of participation field require a question regarding the frequency of hours listed. Anticipated Completion Date: December 31, 2024. Contact Person(s): Fannie Ashley or Tessa Mitchell

View Audit 323486

Corrective Action Plans

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