Corrective Action Plans

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Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no dis...
Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University does have existing internal control processes over its federal grants. The principal investigators code, approve, and submit expenditures for payment. In addition, principal investigators receive periodic grant reports which include the detail of all transactions charged to their grants for review. The University will add an additional control step to review coding of research and development payment requests in the ERP system prior to payment. Names of the contact persons responsible for corrective action: Gerri Stepanek and Carole Kampf Planned completion date for corrective action plan: September 1, 2025
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagre...
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augsburg University will update its Written Information Security Program to: * More fully document the processes and procedures to dispose of customer information securely * Maintain a log of authorized users’ activity and keep an eye out for unauthorized access. Names of the contact persons responsible for corrective action: Scott Krajewski Planned completion date for corrective action plan: May 31, 2026
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreeme...
Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Services is working with the Registrar to update our reporting practices for students with student teaching requirements. The registrar has connected with the Clearinghouse to confirm and utilize a separate file type for this population, which should resolve the reporting date issue. Name of the contact person responsible for corrective action: Catherine Maun Planned completion date for corrective action plan: May 31, 2026
Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material mis...
Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: January 2026
The district will implement procedures to ensure that all Child Nutrition employees paid 100% from Child Nutrition funds complete a semi-annual time certification as required by the Arkansas Department of Education Child Nutrition Unit
The district will implement procedures to ensure that all Child Nutrition employees paid 100% from Child Nutrition funds complete a semi-annual time certification as required by the Arkansas Department of Education Child Nutrition Unit
The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter ...
The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter from the Arkansas Department of Education, Nutrition Services dated January 9, 2026 informing the District’s corrective action submitted was accepted and therefore, the review was officially closed
Joanna Trimble, Child Nutrition Director
Joanna Trimble, Child Nutrition Director
Recommendation: Ideally, the School District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased be...
Recommendation: Ideally, the School District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on the Business Manager's knowledge of the everyday operation to discover any material changes in the School District's financial position. Management's Response: The School District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board relies on the Business Manager to keep them updated on the financial state of the School District and, due to financial constraints, does not intend to increase staffing at this time.
Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete softwa...
Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete software conversion, validating all data and optimizing data integration and functionality offered by the Yardi software to ensure proper quality control oversight. Additionally, staffwill implement a quality control (QC) review process that includes a 10% monthly supervisory QC review of completed re-exams. The monthly percentage of file reviews will increase if problems persist. Person Responsible: Doris Jamison (Director of Housing Management) and Trina Isaac (Senior Property Manager) Anticipated Completion Date: The software conversion is currently 99.5 percent complete and is anticipated to be 100 percent within the next six months. Currently, only two property manager positions remain open, and it is anticipated that these positions will be filled within the next three months. The quality control review process will begin in January of 2026. Anticipated completion date is June 30, 2026.
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Reporting Corrective Action Plan: The categorization issue was corrected on the ERA2 Closeout report. Contact: Philip Olsen Anticipated Completion Date: January 28, 2026
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Reporting Corrective Action Plan: The categorization issue was corrected on the ERA2 Closeout report. Contact: Philip Olsen Anticipated Completion Date: January 28, 2026
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is...
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is necessary. On all other grant programs for which the Agency is the recipient, eligibility determinations are a shared responsibility of the Agency and the funding entity. Contact: Erv Portis Anticipated Completion Date: Complete
Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In...
Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In addition, NDOL will implement enhanced staff review and oversight of employer charging activities to identify and correct errors. NDOL will work closely with its system vendor to address any system issues affecting employer charging and to ensure processes function as intended. Any gaps identified through these reviews will be addressed through procedural updates, targeted staff training, and ongoing monitoring. NDOL will continue to evaluate and refine employer charging procedures to ensure that credits and overpayments are applied accurately. Contact: Andi Bridgmon Anticipated Completion Date: 1/31/2027
Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA report...
Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA reports in compliance with reporting instructions. As of this writing the only variance is due to rounding in the referenced reports. NDOL therefore believes that the inadequacies noted above have been properly addressed and continuation rather than correction are all that is required moving forward. Contact: Rea Easton Anticipated Completion Date: Completed
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not m...
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not meet the GAAP requirement. Contact: Jeremy Brunssen Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency will begin completing desk reviews on the state-owned facility. The Agency will continue to select high risk facilities for field audit examinations based on their risk identified dur...
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency will begin completing desk reviews on the state-owned facility. The Agency will continue to select high risk facilities for field audit examinations based on their risk identified during the initial desk reviews. Contact: Jerry Vanderbeek Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Indivi...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Individual staff who made errors will receive additional training to ensure they understand policies and procedures going forward. Additionally, the program accuracy unit, responsible for quality control case reviews, will begin the ongoing monitoring of both date of death records and actions taken as a result of notices of death. The Medicaid division is collaborating with the DHHS Information Systems and Technology team to perform root cause analysis for Vital Statistic records that may not have triggered automated case notices, and to evaluate system related internal control improvement opportunities. Contact: Jeremy Brunssen, Tiffanie Green, Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed...
Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed the 2022 capitation adjustment using the 2023 rates. The overcharged Federal amount will be refunded to CMS. Contact: Snita Soni Anticipated Completion Date: April 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard operating processes and procedures however worker error resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard operating processes and procedures however worker error resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user guides and training materials will be reviewed and updated if deemed necessary for clarity. New guidance material will be issued if deemed necessary. Individual staff who made the errors will be followed up with to ensure they understand the policies. Contact: Tiffanie Green Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: Currently, the Agency conducts preauthorization reviews of these services. The Agency will implement regular post-claim reviews for services to ensure compliance and catch any errors after claims are submitted....
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: Currently, the Agency conducts preauthorization reviews of these services. The Agency will implement regular post-claim reviews for services to ensure compliance and catch any errors after claims are submitted. This will ensure monitoring of both preauthorization and post-claim activity, reducing errors. In addition, the Agency will issue a formal communication to Service Coordination staff and DD Providers reminding them of the importance of adhering to service definitions and billing guidelines. These steps will strengthen oversight and compliance, reduce billing errors, and ensure alignment with Medicaid requirements. Contact: Jennifer Clark; Tony Green Anticipated Completion Date: January 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard processes and procedures for processing renewals timely and updating budgets to reflect changes that have occurred within a household; however, worker errors resulted in th...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard processes and procedures for processing renewals timely and updating budgets to reflect changes that have occurred within a household; however, worker errors resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user guides and training materials will be reviewed and updated if deemed necessary for clarity. Individual staff who made the errors will be followed up with to ensure they understand the policies. Contact: Tiffanie Green Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: DHHS and Medicaid and Long-Term Care (MLTC) have been actively implementing procedures and controls to ensure that payments are allowable, adequately supported, and in accordance with State and Federal regulati...
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: DHHS and Medicaid and Long-Term Care (MLTC) have been actively implementing procedures and controls to ensure that payments are allowable, adequately supported, and in accordance with State and Federal regulations. As noted in the early management letter, the findings and conditions are consistent with findings from prior year(s) audits. As a result, the department had already taken significant actions throughout State Fiscal Year 2025 to implement several procedures and controls which are expected to mitigate the majority of the conditions observed in the audit. Specifically, in late February 2025, MLTC implemented systematic controls to require that GPS/IVR visit verification and recipient signature is captured for visits to be submitted for claim payment. Additional changes included tightening down, or reducing, the radius of the geofence area for location verification. Additionally, in late June 2025, the department implemented additional, significant procedures and controls which include the requirement of all PAS and Home and Community Based caregivers and providers obtain and use their unique National Provider Identifier (NPI) on all visits and claims for visits to be submitted for claim payment, new systematic controls that do not allow for unreasonable billing of units/hours in a day on both a client and caregiver level, and new controls that parse the client authorizations into weekly segments which create limits for the number of hours/units per week that can be billed for services for a client, based on the authorized amounts in the client assessment. DHHS and MLTC will continue to monitor data and claims and identify and evaluate opportunities to implement additional controls and procedures that ensure payments for these services are allowable and in accordance with State and Federal regulations. In addition to the changes in MLTC, the following actions are being implemented by Child and Family Services (CFS). CFS will collaborate with the Nebraska State Patrol to develop an automated process to compare the addresses of foster parents with the Sex Offender Registry on a quarterly basis to ensure that no registered sex offenders reside at the same household address as a ward of the state. Additionally, Agency-Supported Foster Care contracts and Relative/Kinship Caregiver Agreements will be amended to include a requirement that caregivers report all criminal citations, charges, convictions, and any individuals who have moved into the home within five (5) business days to CFS. Finally, Foster Care Regulations require background checks for all individuals in the foster home who are 18 years of age and older. There are certain crimes that make a person ineligible to provide foster care, while other criminal convictions fall under the discretionary category. To ensure consistency, CFS has centralized the review and approval of discretionary convictions that are not subject to mandatory exclusion. Contact: Jeremy Brunssen, MLTC Kathleen Stolz, CFS Anticipated Completion Date: 6/30/2026 (ongoing)
Program: AL 93.659 – Adoption Assistance – Allowability Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will be completed to identify enha...
Program: AL 93.659 – Adoption Assistance – Allowability Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will be completed to identify enhancements to this area. The Agency will develop a new fraud prevention process for the Resource Development team to enhance controls over attendance, billing, and the auditing of provider claims, and to ensure compliance. A Provider Probation process will be implemented to address identified billing concerns. Contact: Nicole Vint Anticipated Completion Date: September 30, 2026
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The spreadsheet has been corrected and a journal entry will be completed to correct the amount billed to IV-E. Contact: Bryan Gilliland Anticipated Completion Date: February 28, 2026
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The spreadsheet has been corrected and a journal entry will be completed to correct the amount billed to IV-E. Contact: Bryan Gilliland Anticipated Completion Date: February 28, 2026
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will be completed to identify e...
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will evaluate and develop new processes to review and ensure that attendance records match billing documents, authorizations, and claims. An evaluation of the Provider Portal will be completed to identify enhancements to this area. The Agency will develop a new fraud prevention process for the Resource Development team to enhance controls over attendance, billing, and the auditing of provider claims, and to ensure compliance. A Provider Probation process will be implemented to address identified billing concerns. Contact: Nicole Vint Anticipated Completion Date: September 30, 2026
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: DHHS will continue to communicate with State Fire Marshall (SFM), Nebraska Department Water, Energy, and Environment (DWEE) Agency, and delegated authorities regarding expectations and timeframes for ...
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: DHHS will continue to communicate with State Fire Marshall (SFM), Nebraska Department Water, Energy, and Environment (DWEE) Agency, and delegated authorities regarding expectations and timeframes for fire and sanitation inspections. DHHS is establishing quarterly meetings with SFM, DWEE, and delegated authorities to review overdue routine inspections, address issues, and collaborate on best practices. Quarterly meetings have been established with DWEE as of January 2025. DHHS will work with SFM and local delegates to establish regular meetings. As part of the regular meetings, DHHS will address overdue fire and sanitation inspections individually to establish reason for delay of the required inspections. DHHS Child Care Inspection Specialists conduct inspections that occur annually at a minimum and which address regulatory requirements that address a healthy and safe child care environment. If serious fire and sanitation concerns are observed at any inspection that may endanger the health and safety of children in care, DHHS will work with the appropriate authority to request an immediate inspection. SFM, DWEE, or delegated authorities always respond timely to these immediate requests. DHHS referral and follow-up procedures will be reviewed with staff and reemphasized. Due to turnover and retirement of three Child Care Licensing Supervisors, five Child Care Inspection Specialists, and two Administrative Specialist over the last two years, fire and sanitation referral procedures and follow-ups were assigned to now departed staff whose referral and follow-up records are unavailable. DHHS will continue to explore contractual options with SFM, DWEE, and delegated authorities for fire and sanitation inspections. DHHS will continue to explore statutory, regulatory and/or contract options to place more accountability on the licensee and referred agencies for maintaining current fire and sanitation approvals. DHHS will continue to implement policies and procedures for file reviews by Child Care Licensing Supervisors (CCLS). The Program Manager will reestablish file reviews that were not done consistently due to turnover in which all three Child Care Licensing Supervisors (CCLS) retired or left in the last 24 months. DHHS will continue to complete the statutory child care inspection requirements. Contact: Lindsy Braddock; Matthew Hayden Anticipated Completion Date: September 30, 2026
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