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Corrective Action Plans

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Active filters: Internal Control / Segregation of Duties
State of Nebraska
NE
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.302
Program: AL 21.023 ? COVID-19 Emergency Rental Assistance ? Reporting Corrective Action Plan: N/A Contact: Philip Olsen Anticipated Completion Date: N/A
Program: AL 21.023 ? COVID-19 Emergency Rental Assistance ? Reporting Corrective Action Plan: N/A Contact: Philip Olsen Anticipated Completion Date: N/A
View Audit 55212
State of Nebraska
NE
Special Tests & Provisions Reporting Matching / Level of Effort / Earmarking § 200.303
Program: AL 17.225 ? Unemployment Insurance ? Admin ? Special Tests & Provisions Corrective Action Plan: The Agency is working with the vendor to better identify and report amounts in the Tax Systems. Contact: Rea Easton Anticipated Completion Date: June 30, 2023
Program: AL 17.225 ? Unemployment Insurance ? Admin ? Special Tests & Provisions Corrective Action Plan: The Agency is working with the vendor to better identify and report amounts in the Tax Systems. Contact: Rea Easton Anticipated Completion Date: June 30, 2023
View Audit 55212
Finding 59840 (2022-045)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions
Program: AL 93.778 ? Medical Assistance Program ? Special Tests and Provisions Corrective Action Plan: During the changeover in staff and delays in refilling positions, the expectation to touch cases every thirty days was altered to 45 to 60 days. A new case on the transportation provider listed in...
Program: AL 93.778 ? Medical Assistance Program ? Special Tests and Provisions Corrective Action Plan: During the changeover in staff and delays in refilling positions, the expectation to touch cases every thirty days was altered to 45 to 60 days. A new case on the transportation provider listed in the findings has been opened. In addition, during monthly one on one meetings with staff, the administrator will review cases to determine if the appropriate steps are being taken and narrated in the case file. Contact: Anne Harvey Anticipated Completion Date: 6/30/2023
View Audit 55212 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.778 ? Medical Assistance Program ? Special Tests and Provisions Corrective Action Plan: MCO Financial Audits are currently being completed by a third party vendor for the three HH MCOs and the Dental PAPH. The department is holding regular meetings with the vendor to ensure that thes...
Program: AL 93.778 ? Medical Assistance Program ? Special Tests and Provisions Corrective Action Plan: MCO Financial Audits are currently being completed by a third party vendor for the three HH MCOs and the Dental PAPH. The department is holding regular meetings with the vendor to ensure that these are completed in SFY2023. The project Plan projects final audit reports to be provided to the state in May 2023, for posting during SFY2023. Additionally, the Agency will amend the contracts to ensure the MCO and PAHP audited financial reports are conducted in accordance with generally accepted accounting principles (GAAP). Contact: Jeremy Brunssen Anticipated Completion Date: 6/30/2023
View Audit 55212 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Reporting
Program: AL 93.778 ? Medical Assistance Program; AL 93.778 ? COVID-19 Medical Assistance Program ? Allowability Corrective Action Plan: Service District Administrators (SDAs) have been communicating expectations to their teammates to prevent future findings. In addition, Districts 1, 2, and 4 SDAs ...
Program: AL 93.778 ? Medical Assistance Program; AL 93.778 ? COVID-19 Medical Assistance Program ? Allowability Corrective Action Plan: Service District Administrators (SDAs) have been communicating expectations to their teammates to prevent future findings. In addition, Districts 1, 2, and 4 SDAs plan to cover this with all teammates during their 4th quarter?s meeting and District 3?s SDA will send out communication to all teammates that reminds teammates of the expectations. Contact: Tony Green Anticipated Completion Date: 12/30/2022
View Audit 55212 Questioned Costs: $1
Finding 59836 (2022-041)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.778 ? Medical Assistance Program ? Special Tests and Provisions Corrective Action Plan: Myers & Stauffer is currently in the process of completing Field audits for 2018-2021 Cost reports with an expected completion date of 12/15/22. Myers & Stauffer will identify high risk facilities...
Program: AL 93.778 ? Medical Assistance Program ? Special Tests and Provisions Corrective Action Plan: Myers & Stauffer is currently in the process of completing Field audits for 2018-2021 Cost reports with an expected completion date of 12/15/22. Myers & Stauffer will identify high risk facilities for the 2022 Cost report by 3/15/2023 and Field Audit work on 2022 Cost Reports has an anticipated completion date of 6/30/2023. Contact: Jerry Vanderbeek; Danny Vanourney Anticipated Completion Date: 06/30/2023
View Audit 55212 Questioned Costs: $1
Finding 59834 (2022-039)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Eligibility
Program: AL 93.778 ? Medical Assistance Program; AL 93.778 ? COVID-19 Medical Assistance Program ? Allowability Corrective Action Plan: Training materials will continue to be updated and made available to assist providers with EVV and for submitting accurate billing. Training will be at least annua...
Program: AL 93.778 ? Medical Assistance Program; AL 93.778 ? COVID-19 Medical Assistance Program ? Allowability Corrective Action Plan: Training materials will continue to be updated and made available to assist providers with EVV and for submitting accurate billing. Training will be at least annually for direct staff involved with assisting providers. EVV website to be kept updated with program guidelines and regulations. DHHS will engage the vendor to explore technical options to resolve any technical related issues identified in the report, and develop any additional quality assurance measures necessary when a technical solution is not achievable in the short term. Contact: Kathy Scheele Anticipated Completion Date: 06/30/2023
View Audit 55212 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.575 ? COVID-19 Child Care and Development Block Grant ? Special Tests and Provisions Corrective Action Plan: DHHS will enhance current controls and procedures related to stabilization and other grant programs, that use ARP Act funds. Contact: Nicole Vint Anticipated Completion Date...
Program: AL 93.575 ? COVID-19 Child Care and Development Block Grant ? Special Tests and Provisions Corrective Action Plan: DHHS will enhance current controls and procedures related to stabilization and other grant programs, that use ARP Act funds. Contact: Nicole Vint Anticipated Completion Date: 6/30/2024
View Audit 55212 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.575 and 93.596 ? CCDF Cluster ? Special Tests and Provisions Corrective Action Plan: The Agency continues to work on written internal policy regarding expectations for timeliness of investigations involving Child Care Subsidy. We are also working to improve the existing risk assessme...
Program: AL 93.575 and 93.596 ? CCDF Cluster ? Special Tests and Provisions Corrective Action Plan: The Agency continues to work on written internal policy regarding expectations for timeliness of investigations involving Child Care Subsidy. We are also working to improve the existing risk assessment tool for provider referral for investigations. In addition, the SIU manager will review open Child Care Subsidy investigations on a monthly basis to ensure they are being actively worked. SIU manager is also reminding staff of expectations to retain documentation of casework. Contact: Cari Crosby Anticipated Completion Date: 4/30/2023
View Audit 55212 Questioned Costs: $1
Finding 59822 (2022-036)
Significant Deficiency 2022
State of Nebraska
NE
Questioned Costs Period of Performance Internal Control / Segregation of Duties
Program: AL 93.575 ? Child Care and Development Block Grant ? Period of Performance Corrective Action Plan: DHHS has already taken steps to prevent this from occurring again with NSP. DHHS also worked with the Office of Child Care (OCC), after last year?s finding, and corrected both the 2021 and 2...
Program: AL 93.575 ? Child Care and Development Block Grant ? Period of Performance Corrective Action Plan: DHHS has already taken steps to prevent this from occurring again with NSP. DHHS also worked with the Office of Child Care (OCC), after last year?s finding, and corrected both the 2021 and 2022 findings. The use of funds to pay agency employee payroll has already been corrected. DHHS will use allowable obligation and liquidation schedules when contracting with other state entities and paying state employees. Contact: Nicole Vint; Rebecca Kempkes Anticipated Completion Date: 12/12/2022
View Audit 55212 Questioned Costs: $1
State of Nebraska
NE
Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.575 and 93.596 ? CCDF Cluster ? Special Tests and Provisions Corrective Action Plan: Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Dep...
Program: AL 93.575 and 93.596 ? CCDF Cluster ? Special Tests and Provisions Corrective Action Plan: Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Department of Environment and Energy (NDEE) Agency, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for sanitation inspections in child care programs. DHHS will continue to implement policies and procedures for file reviews by CCSL and fire and sanitation inspection referrals. DHHS will continue to complete the statutory child care inspection requirements. In 2022, DHHS will explore statutory, regulatory and/or contract options to place more accountability on the licensee and referred agencies for maintaining current fire and sanitation approvals. Contact: Lindsy Braddock; Becky Wisell Anticipated Completion Date: 7/1/2023
View Audit 55212
State of Nebraska
NE
Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Program: AL 93.558 ? Temporary Assistance for Needy Families (TANF) ? Reporting Management Response: The Agency agrees. Corrective Action Plan: Corrections to the ACF 199/209 reports remain pending. The TANF program will request N-FOCUS to make it a priority project so errors do not occur in the ...
Program: AL 93.558 ? Temporary Assistance for Needy Families (TANF) ? Reporting Management Response: The Agency agrees. Corrective Action Plan: Corrections to the ACF 199/209 reports remain pending. The TANF program will request N-FOCUS to make it a priority project so errors do not occur in the future. Contact: Will Varicak Anticipated Completion Date: 12/31/2023
View Audit 55212
Finding 59792 (2022-003)
Material Weakness 2022
Prince George's County, MD
MD
HUD Housing Programs Material Weakness Reporting § 200.303
Finding Number: 2022-003 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Performance Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not submit a report of ...
Finding Number: 2022-003 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Performance Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not submit a report of Section 3 activities for a specific project to IDIS as required. Cause: The County?s policies and procedures were not sufficient to ensure that Section 3 reports were completed and submitted to IDIS as required by program regulations. Internal controls did not prevent or detect the error. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. All projects subject to Section 3 must have a preconstruction conference where Section 3 is discussed, among other required regulations. They must also submit Section 3 documentation before the project is closed- out and reimbursement is processed. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will continue to follow the established procedures going forward to ensure that all projects subject to the Section 3 requirement will be reviewed and approved for compliance prior to the approval of close-out and reimbursement. The department does have the Section 3 report for all project including this specific project, however it was not processed through the Integrated Disbursement and Information System (IDIS), which was effective July 2021. This particular report (attached) will be submitted through the FHEO Section 3 Performance Evaluation and Registry System (SPEARS). Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at (301) 883-5501.
View Audit 56502
Finding 59791 (2022-002)
Material Weakness 2022
Prince George's County, MD
MD
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2022-002 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s Count...
Finding Number: 2022-002 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not report required subaward information to FSRS for first-tier subawards of $30,000 or more. Cause: The County?s policies and procedures were not sufficient to ensure that required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. DHCD will provide the Office of Management of Budget (OMB) with all subawards of $30,000 or more monthly to upload into the FSRS system. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will coordinate with OMB to upload the required data of the sub awardees receiving $30,000 or more in entitlement funds. DHCD has the necessary sub-awardee data for current and prior years to begin updating the required data. Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at 301-883- 6511.
View Audit 56502
Finding 59787 (2022-002)
Material Weakness 2022
City of Michigan City
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to en...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Yvonne Hoffmaster Contact Phone Number: 219 873-1404 Ext. 2004 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To bring the City into compliance with effective internal controls to ensure requirements related to the grant agreement and the reporting compliance requirements are satisfied, the City Controller will prepare the project and expenditure reports and the Assistant Controller, or the 2nd Assistant Controller will review the project and expenditure reports before they are submitted. Anticipated Completion Date: The process will begin with the reports due April 30, 2023.
View Audit 56494
Finding 59775 (2022-002)
Material Weakness 2022
City of North English, Ia
IA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
1. Explanation of Disagreement with Audit Finding The City agrees with the audit finding. 2. Actions Planned in Response to Finding The City will ensure internal controls over compliance with procurement compliance requirements are designed and implemented. 3. Official Responsible for Ensuring CAP T...
1. Explanation of Disagreement with Audit Finding The City agrees with the audit finding. 2. Actions Planned in Response to Finding The City will ensure internal controls over compliance with procurement compliance requirements are designed and implemented. 3. Official Responsible for Ensuring CAP Tara Heyne, City Clerk, is the official responsible for ensuring the corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The City Council will be monitoring this CAP.
View Audit 54513
Finding 59770 (2022-002)
Significant Deficiency 2022
Lewiston-Altura Public Schools
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
The District will work to implement procedures so vendors are verified to the suspensions and debarred list.
The District will work to implement procedures so vendors are verified to the suspensions and debarred list.
View Audit 54071
Finding 59768 (2022-001)
Significant Deficiency 2022
East Detroit Area Non-Profit Housing Corporation
MI
Allowable Costs / Cost Principles Eligibility HUD Housing Programs
2022-001 ? Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development ? Supportive Housing for the Elderly (ALN# 14.157) Condition. Out...
2022-001 ? Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development ? Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of a sample of 6 tenant files, it was noted: 1. Two out of six instances where the resident's cash balance was verified using the ending balance; however, the 6-month average balance should have been used; 2. One out of six instances where the resident's medical expenses were improperly calculated; 3. One out of six instances where the tenant's security deposit and/or prorated rent were not disbursed to them in the required 30 days; 4. One out of six instances where there was no verification of pension income performed on the most recent recertification. Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. In addition, employees did not follow HUD guideline procedures, and/or did not properly calculate the tenant subsidy in HUD Form 50059. While there were no significant differences in the amount of subsidies allowed compared to subsidies received, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2022-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2022
View Audit 50452
Finding 59763 (2022-004)
Significant Deficiency 2022
Laurel-Concord-Coleridge School Dist 54
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding: 2022-004 Name of Contact Person: Jeremy Christiansen, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedul...
Finding: 2022-004 Name of Contact Person: Jeremy Christiansen, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
View Audit 50449
Finding 59731 (2022-004)
Material Weakness 2022
Newell School District
SD
Reporting Internal Control / Segregation of Duties
Responsible Individuals: Jaquelin Birner, Business Manager Corrective Action Plan: The District agrees with the above finding and will make the audit adjustments per the auditor?s recommendations. Anticipated Completion Date: February 2023.
Responsible Individuals: Jaquelin Birner, Business Manager Corrective Action Plan: The District agrees with the above finding and will make the audit adjustments per the auditor?s recommendations. Anticipated Completion Date: February 2023.
View Audit 55135
Finding 59727 (2022-003)
Significant Deficiency 2022
Black Hills Works, Inc.
SD
HUD Housing Programs Special Tests & Provisions Cash Management
Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer and Cassondra Bolstad PMP, Equipment and Facilities Operations Manager Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end as re...
Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer and Cassondra Bolstad PMP, Equipment and Facilities Operations Manager Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end as required by U.S. Department of Housing and Urban Development. Anticipated Completion Date: Current fiscal year 2022, as Equipment and Facilities Operations Manager position was developed and hired in November 2021.
View Audit 55122
Finding 59726 (2022-002)
Material Weakness 2022
Black Hills Works, Inc.
SD
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for timely account reconciliations and oversight review of those reconciliations. Appropriate adjustments will be made during the fiscal year and the year-en...
Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for timely account reconciliations and oversight review of those reconciliations. Appropriate adjustments will be made during the fiscal year and the year-end close by the Organization. Anticipated Completion Date: Current fiscal year 2022, as CFO was hired in October 2021.
View Audit 55122
Finding 59725 (2022-001)
Material Weakness 2022
Black Hills Works, Inc.
SD
Reporting Internal Control / Segregation of Duties
Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Anticipated C...
Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has accepted the risk associated with requesting the auditors to prepare the financial statements and SEFA and continues to plan for the auditors to prepare the reports. Anticipated Completion Date: Current fiscal year 2022, as CFO was hired in October 2021.
View Audit 55122
Finding 59696 (2022-003)
Significant Deficiency 2022
Johnston County
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Finding: 2022-003 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templ...
Finding: 2022-003 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templates will be distributed and used by staff starting immediately.
View Audit 55433
Finding 59687 (2022-001)
Significant Deficiency 2022
Bancroft
NJ
Reporting Internal Control / Segregation of Duties
Finding 2021-001 Reporting ? Internal Control Finding ? Significant Deficiency in Internal Control 93.498 Provider Relief Fund (PRF) Condition and Effect: Bancroft incorrectly reported lost revenues in the Health Resources and Services Administration (?HRSA?) portal Period 3 submission for quarters ...
Finding 2021-001 Reporting ? Internal Control Finding ? Significant Deficiency in Internal Control 93.498 Provider Relief Fund (PRF) Condition and Effect: Bancroft incorrectly reported lost revenues in the Health Resources and Services Administration (?HRSA?) portal Period 3 submission for quarters in which there was no lost revenues. There were no questioned costs identified as result of this error. View of Responsible Officials and Planned Corrective Action: Management reported lost revenue in the HRSA portal for quarters in which such reporting was not required; however, the attachment submitted with the HRSA input was correct. Management will check for updates to guidance and make necessary changes as appropriate. Name of Contract Person: Jennifer Cripps Chief Financial Officer Bancroft (856) 348-1196 Jennifer.Cripps@Bancroft.org Completion Date: December 1, 2022
View Audit 55306
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