Corrective Action Plans

Finding 61605 (2022-003)

Significant Deficiency 2022

Tasc, Inc.

IL

Cash Management Internal Control / Segregation of Duties

2022-003 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Explanation of disagreement with audit finding: There is ...

2022-003 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: TASC should continue to follow the documented policy of documenting preparation and review of billings submitted to funders. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management implemented segregation of duties for this situation shortly after conclusion of the FY21 audit. Management formulated a Segregation of Duties (BUS 123) that included segregation of preparation and review of billings effective July 1, 2022. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2022

View Audit 56808

Finding 61603 (2022-001)

Significant Deficiency 2022

Tasc, Inc.

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

2022-001 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. ...

2022-001 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will modify its? Segregation of Duties (BUS 123) policy to include language requiring Supervisory sign-off of manual time charge adjustments that occur after time sheets have been approved as a result of incorrect time sheet submissions. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2023

View Audit 56808

Finding 61600 (2022-001)

None 2022

Preble Street

ME

Reporting Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: We are in agreement with the finding. One of the Organization?s subrecipients was late in responding with necessary information, which resulted in the Organization being late in filing. Management is in the process of creating an updated ...

Views of responsible officials and planned corrective action: We are in agreement with the finding. One of the Organization?s subrecipients was late in responding with necessary information, which resulted in the Organization being late in filing. Management is in the process of creating an updated process/system to ensure compliance with this requirement moving forward.

View Audit 56702

Finding 61530 (2022-008)

Significant Deficiency 2022

Wabanaki Health and Wellness

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness is committed to having our Single audits completed in time for submission to the clearing house within the appropriate time frame. WPHW has obtained WIPFLI for the next five years and will schedule our audit as early in the season as possible. Wabanaki Public Health & Wellness will be prepared to provide all information that is requested prior to the auditors being within our offices by the designated date in which the items are requested. During the period in which the auditors are within house and the weeks following the Director of Finance and the Financial Quality and Compliance Manager will be available to answer any questions, provide documentation, and details for all requirements for WIPFLI to complete the audit for submission to the clearing house. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61528 (2022-003)

Significant Deficiency 2022

Wabanaki Health and Wellness

ME

Internal Control / Segregation of Duties Significant Deficiency

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki ...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has acquired a new accounting software, go live 2nd quarter of 2023, that allows the separation of access to items, accounts, lists, assets, etc. to be segregated by positions assignments. Each position has different limitations within the software and access to different levels of accounting limits. The new system has approval processes attached to different sections within the recording aspect of different transactions that requires separate staff to approve entries. Wabanaki Public Health & Wellness has also increased the number of staff to help in the separation amongst duties, to strengthen the internal controls within the accounting system and department. The organization is going through a restructure to ensure there are separations of duties, lack of single staff having full access to all items. The Director of Finance and the Financial Quality and Compliance Manager are two of the new positions that have been implemented to help work through the required changes to get the internal control structure and the separations of duties in place. The Financial Quality and Compliance Manager will continue to review processes and validate compliance within the department and suggest changes for processes as they arise within the accounting department. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61527 (2022-002)

Material Weakness 2022

Wabanaki Health and Wellness

ME

Material Weakness Reporting Internal Control / Segregation of Duties

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has been reviewing the year end close process as soon as we learned that there was a need for a stronger year end closing procedure. With the two new key roles being implemented the organization will have a full review of the internal control process and the yearend close process. A new full year end closing check list will be set forth to help designate appropriate steps to verify that all accounts have been review and reconciled with support from general ledger. The Director of Finance will review the processes as the accounting teams works through the checklist and once the Accounting team has determined that the process has been completed, the Financial Quality and Compliance Manager will complete a full review/audit of items to ensure that each have followed the year end closing check list and that the accounts have been reviewed and reconciled with the support of the general ledger accounts. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61526 (2022-001)

Material Weakness 2022

Wabanaki Health and Wellness

ME

Material Weakness Reporting Equipment & Real Property Management

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has implemented an updated journal entry (JE) process as soon as the issues was mentioned during the audit process in July 2022. All Accounting Specialists, Accountants, and Senior Accountants have access to the accounting software and have the ability to do the journal entry. Once they complete the JE, the team member goes to another Accountant/Senior Accountant to review and sign off after making the entry. Items are reviewed for accuracy, appropriateness, and correctness. The JE is then printed (with supporting documentation attached), signed by both the individual initiating the entry as well as the person approving the entry, and then kept on file in a locked file cabinet. After the audit process concluded, the Finance department was reorganized to have two new key roles. The Director of Finance oversees all the financial functions for WPHW, and the Financial Quality and Compliance Manager will be responsible for ensuring that practices and financials are completed per policy and regulations. Starting 2nd quarter of 2023, WPHW will be using a new accounting software that will lessen the need to print JE. However, the system has a built-in monitoring and approval function that will require all JE to be reviewed and approved. This entire process will be able to be seen from start to finish within the software. In addition, the Financial Quality and Compliance Manager will conduct a monthly review all journal entries completed, starting the second quarter of 2023. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61524 (2022-001)

None 2022

Nlh2

NM

HUD Housing Programs Reporting Internal Control / Segregation of Duties

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 2 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 2 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2021 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III - Federal Award Findings and Questioned Costs Finding 2022-001 - Special Tests and Provisions - Reserve for Replacement Federal program information: Title: Section 811 Capital Advance CFDA Number: 14.181 Resolution Status: Resolved Criteria: Total cash of $4,860 was required to be deposited into the Reserve for Replacement account by June 30, 2022. Statement of Condition: As of June 30, 2022, the Reserve for Replacement only had $4,455 deposited during the year.

View Audit 54578

Finding 61519 (2022-001)

Significant Deficiency 2022

Streator Esd No. 44

IL

Subrecipient Monitoring Material Weakness Reporting

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 54194

Finding 61497 (2022-002)

Significant Deficiency 2022

Rio Elementary School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

We have identified two areas where corrective action can improve our practice of monitoring time certification of positions funded with ESSER funds. The employees identified did accurately fulfill the job duties as noted in the duty statements provided. However, timely collection of Time Certificati...

We have identified two areas where corrective action can improve our practice of monitoring time certification of positions funded with ESSER funds. The employees identified did accurately fulfill the job duties as noted in the duty statements provided. However, timely collection of Time Certification can be corrected with the following actions: ? Improved communication between departments to ensure that the established time and effort certification practices are followed in a timely manner ? We will include the time and effort certification review as part of the employee exit procedure moving forward The appropriate staff will be reminded to do this immediately in order to implement these corrective actions.

View Audit 58964

Finding 61468 (2022-002)

Material Weakness 2022

Dawson County, Texas

TX

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result o...

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result of audit procedures. Further, Eide Bailly assists in the preparation of multiple cash-to-accrual entries as an approved nonattest service. Responsible Individuals: Lucy Valero, County Auditor Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for preparation of the financial statements and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes, and we have reviewed with and agree with the adjustments proposed during the audit. Anticipated Completion Date: Ongoing Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF} Assistance Listing Number: 21.027 Finding Summary: Per the U.S. Department of Treasury SLFRF Compliance and Reporting Guidance, counties with a population below $250,000 that were allocated less than $10,000,000 in SLFRF funding are required to submit annual Project and Expenditure Reports. The annual report for the period March 3, 2021 - March 31, 2022 was due during the year under audit. The County reported no expenditures for the period included in the annual report, omitting expenditures incurred in the prior fiscal year. The annual report was not reviewed by an individual other than the preparer. Responsible Individuals: Terri Stahl, County Treasurer Corrective Action Plan: Dawson County does not agree with the finding, and does not believe corrective action is required due to the following circumstances. Upon advisement from TAC, the County made a transfer from the ARPA fund to the General fund before the end of the year using the interim rules, but were told NACO still had not finalized the final rule because they were looking at additional ways to help smaller counties. No checks were written out of the ARPA fund. In March 2022, NACO finalized the regulations on the ARPA funds, which allowed the County claim revenue loss of up to 10 million or to use the interim rule provisions for allowability. The County chose to claim revenue loss of up to 10 million, rather than claim allowable costs of $400,000 under the interim rule. On April 5, 2022 the Commissioners signed a resolution to declare all funds as "Lost Revenue." The money was transferred from General fund back to the AARP fund. TAC/NACO's advisement was that since no checks had been written to any businesses, the annual report needed to show no expenses. Anticipated Completion Date: 03/09/2023

View Audit 57117

Finding 61466 (2022-001)

None 2022

Wisconsin Lutheran College, Inc.

WI

Questioned Costs Student Financial Aid Eligibility

AUDIT PERIODS: 7/1/21 TO 6/30/22 - A. COMMENTS ON FINDINGS AND RECOMMENDATIONS - FINDING 2022-001 - OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN: DURING THE AUDIT, IT WAS NOTED THAT ONE STUDENT WAS OVERAWARDED A SUBSIDIZED LOAN. IT WAS RECOMMENDED THAT THE SCHOOL RETURN $762 IN SUBSIDIZED LOAN TO THE ...

AUDIT PERIODS: 7/1/21 TO 6/30/22 - A. COMMENTS ON FINDINGS AND RECOMMENDATIONS - FINDING 2022-001 - OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN: DURING THE AUDIT, IT WAS NOTED THAT ONE STUDENT WAS OVERAWARDED A SUBSIDIZED LOAN. IT WAS RECOMMENDED THAT THE SCHOOL RETURN $762 IN SUBSIDIZED LOAN TO THE DEPARTMENT. THE INSTITUTION AGREES WITH THE FINDING. B. ACTIONS TAKEN OR PLANNED FINDING 2022-001 - STUDENTS ARE MANUALLY PACKAGED. ALTHOUGH THE CORRECT AMOUNT OF LOAN WAS PACKAGED $2,825, THE FACT THAT THE STUDENT WAS IN THE FINAL SEMESTER OF HIS PROGRAM WAS MISSED AND THE LOAN WASN'T PRORATED. THE LOAN WAS REALLOCATED IN THE CORRECT AMOUNTS OF $2,062 FEDERAL SUBSIDIZED LOAN AND $763 FEDERAL UNSUBSIDIZED LOAN THE SAME DAY WE WERE MADE AWARE OF THE ERROR. LOAN DISBURSEMENT REPORTS WILL CONTINUE TO BE MONITORED FOR STUDENTS - WITH SPECIAL EMPHASIS ON THOSE WHO ARE IN THE FINAL SEMESTER OF THEIR PROGRAM TO CONFIRM THAT THE LOAN ALLOCATION IS CORRECT.

View Audit 57022 Questioned Costs: $1

Finding 61451 (2022-002)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807

Finding 61450 (2022-002)

None 2022

East-West University

IL

Student Financial Aid Eligibility Internal Control / Segregation of Duties

2022-002: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2022 Condition: During our student file testing we noted two students out of forty were not disbursed the correct Pell Grant. For the ...

2022-002: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2022 Condition: During our student file testing we noted two students out of forty were not disbursed the correct Pell Grant. For the students the wrong Pell chart was used resulting in an under award of $150 for each student. We consider these errors to be instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: East-West University will correct the two students to reflect the correct Pell Grant, in addition we will also be implementing check and balance system to ensure the correct Pell Grant is disbursed. Responsible Person for Corrective Action Plan: The Director of Financial Aid Cesar Campos will be the person for the corrective action plan. Implementation Date of Corrective Action Plan: 02/16/2023

View Audit 56687

Finding 61447 (2022-002)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

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

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the...

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61446 (2022-001)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Traini...

Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61443 (2022-007)

Significant Deficiency 2022

Village of Mayville

MI

Reporting Internal Control / Segregation of Duties

The Village will work with the Grant Administrator to make sure the reporting process is completed properly going forward.

View Audit 50101

Finding 61418 (2022-001)

Material Weakness 2022

Wpc Housing Corp. Danford Hall Apartments

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-42...

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-4250 Findings-Financial Statement Audit Yes Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135 Finding 2022-001 Comments on Findings and Each Recommendation The Organization agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding The Organization will ensure that the accounts reconcile to source documents, including reports from the software used to process tenant rental activities. The Organization expects to establish the process by September 30, 2022. Findings-Financial Statement Audit No Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135

View Audit 57142

Finding 61404 (2022-001)

Material Weakness 2022

Denver Community School District

IA

Internal Control / Segregation of Duties

Comment Number 22-III-A (2022-001) Segregation of Duties As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible. Becky Walters, Business Manager (319) 984-6323 We will monitor this situation and continue to segregate incompa...

Comment Number 22-III-A (2022-001) Segregation of Duties As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible. Becky Walters, Business Manager (319) 984-6323 We will monitor this situation and continue to segregate incompatible duties as efficiently as possible.

View Audit 56942

Finding 61403 (2022-002)

None 2022

Trinity University

TX

Procurement, Suspension & Debarment Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan Audit Finding Reference: 2022-002 Planned Corrective Action: In response to audit finding 2022-002, the current policy requires a master promissory note (MPN) to be stored in a locked, fireproof safe. We acknowledge there may have been gaps in internal controls during the...

Corrective Action Plan Audit Finding Reference: 2022-002 Planned Corrective Action: In response to audit finding 2022-002, the current policy requires a master promissory note (MPN) to be stored in a locked, fireproof safe. We acknowledge there may have been gaps in internal controls during the 1970s and 1980s resulting in the missing MPN. Since 2005, MPNs are electronically signed and maintained by ECSI, our third-party servicer. During 2022, Trinity submitted 154 loans to the Department of Education (DOE) for assignment. While the University did not have an MPN for nine of these loans, the DOE accepted all but one loan based on additional documentation provided in lieu of an MPN. To determine potential future exposure, the University reviewed paper files for the 25 borrowers with loans disbursed prior to 2005 and found only three additional borrowers with a missing MPN. If the University were required to purchase these loans from the DOE, the estimated purchase amount would be less than $30,000. Date of Remediation: October 2022 Contact Person Responsible: Clara Wells

View Audit 56931

Finding 61323 (2022-001)

Material Weakness 2022

Sunrise Community for Recovery and Wellness, Inc.

NC

Internal Control / Segregation of Duties Material Weakness Subrecipient Monitoring

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executiv...

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executive Director Corrective Action: Management of Sunrise Community for Recovery and Wellness, Inc. will continue to consider actions to further segregate incompatible job functions that will benefit the Organization. An accounting assistant has been hired and some duties will be delegated to her that will assist with segregation of incompatible job functions. In addition, review and approval processes will be formalized by documentation of review and approval. Policies and procedures will be formalized as well. Proposed Completion Date: Immediately

View Audit 54391

Finding 61319 (2022-002)

Significant Deficiency 2022

Catholic Housing Corporation of Mt Penn

PA

Significant Deficiency Internal Control / Segregation of Duties

2022-02 Audit Finding

View Audit 54389

Finding 61318 (2022-001)

Significant Deficiency 2022

Baptist Health

AR

Questioned Costs Cash Management Eligibility

Corrective Action Plan ? 9/26/2023 Responsible Party: Donna Crutchfield, Director of Revenue Cycle Finding: During audit review of the COVID 19 HRSA testing and treatment payments received in 2022, two claims were discovered incorrectly charged to the COVID uninsured grant. Comments on the Find...

Corrective Action Plan ? 9/26/2023 Responsible Party: Donna Crutchfield, Director of Revenue Cycle Finding: During audit review of the COVID 19 HRSA testing and treatment payments received in 2022, two claims were discovered incorrectly charged to the COVID uninsured grant. Comments on the Finding and Recommendation Management is in agreement with this finding. Action(s) Taken or Planned on the Finding ? Build already existed in Epic to stop any uninsured patients that met COVID guidelines at time of service for review. This also includes build that stops claims if HRSA plan added later in the process for review. Expanded Plan on Actions Taken ? 09/26/2023 1. Actions planned on one claim found in audit. Refund will be issued for $122.69 for TIN 710236856 NPI 1043240682. 2. Actions planned for additional claim found in audit. Refund will be issued for $74.20. TIN 710236856 NPI 1174553796. 3. Refund process - Current credit balance policy is attached. Note all government payers are due to be reviewed and worked within a 60-day timeline. This is current as of 4/10/2023. 4. Note that auditors listed an extrapolated figure under projected costs based off the two claims found in the sample audit. The two claims found will be refunded. Missed other insurance information was due to patients? lack of presentation of insurance info at the time of service. 5. Going forward to ensure all meet credit guidelines. If there is a HRSA credit on a claim, it will be worked within policy guidelines. 6. As mentioned in previous plan, initial build exists (as of May 2020) in Epic to stop any uninsured patients that met COVID guidelines at time of service for review. This review allows to check for other coverage. There is also build that stops coverage if HRSA coverage is added later on in the process for a second review. Insurance coverage can be retroactively assigned after HRSA is filed. In this event, this would show as a credit if another payment was received and then be refunded by policy. In summary: ? Patient visit is set to review and confirm no active coverage is present, insurance coverage discovery was run, patient's visit was associated with COVID related service. ? HRSA coverage added and patent is keyed to HRSA portal for member ID to file claim. HRSA also checks insurance verification on their side and will notify if HRSA found active coverage not located by us. 5. Contact information for additional Questions: Donna.Crutchfield@baptist-health.org or 501-202-6440.

View Audit 54388 Questioned Costs: $1

Finding 61317 (2022-001)

Significant Deficiency 2022

Portage County, Wisconsin

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number...

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement findings for the year ended December 31, 2022. FINDINGS?FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services and Wisconsin Department of Health Services 2022-001 Medical Assistance Program ? Assistance Listing No. 93.778 Wisconsin Medicaid Cost Reporting (WIMCR) ? State ID N/A Recommendation: CLA recommends the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state 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: Staff will implement the County?s existing review and approval process for grants administration for WIMCR program reporting. Name(s) of the contact person(s) responsible for corrective action: Jennifer Jossie Planned completion date for corrective action plan: September 27, 2023 If the granting agencies have questions regarding this plan, please call Jennifer Jossie at (715) 346-1330.

View Audit 54387

Finding 61306 (2022-002)

Significant Deficiency 2022

Jackson Public School District

MS

Subrecipient Monitoring Cash Management Reporting

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reim...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2023

View Audit 49973

Corrective Action Plans

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