Corrective Action Plans

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The Organization is in the process of working to obtain a general ledger system and someone that can assist the Organization in maintaining the system
The Organization is in the process of working to obtain a general ledger system and someone that can assist the Organization in maintaining the system
Finding 2022-004 - Strengthen controls surrounding program-related record keeping including increasing the frequency of reconciliation's and program wage allocation procedures to match the payroll cycle. Program Affected Under the U.S. Department of Health and Human Services - Award Year October 1,...
Finding 2022-004 - Strengthen controls surrounding program-related record keeping including increasing the frequency of reconciliation's and program wage allocation procedures to match the payroll cycle. Program Affected Under the U.S. Department of Health and Human Services - Award Year October 1, 2021 - September 30, 2022: Assistance Listing 93.262 Occupational Safety and Health Program Corrective Action The Organization agrees with the finding. The Organization has implemented both time and effort reporting by pay period and wage reconciliations as part of a monthly close process. Responsible individual - JJ Bartlett Completion 9/30/2023
View Audit 9150 Questioned Costs: $1
Finding 7034 (2022-002)
Material Weakness 2022
The Executive Director and Deputy Director will review and approve all reporting submissions to ensure they are being reported timely in accordance with grant requirements.
The Executive Director and Deputy Director will review and approve all reporting submissions to ensure they are being reported timely in accordance with grant requirements.
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: Management agrees with the finding and will implement a process to maintain all payroll allocations.
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: Management agrees with the finding and will implement a process to maintain all payroll allocations.
Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net...
Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net amount of $25, which when projected onto the remaining payroll and related costs that were not tested, amounted to $1,038. Corrective Action Taken or Planned: The Organization will review audit findings and ensure accurate future reimbursements, develop a comprehensive process for verifying time sheets against service delivery, and implement a paper timesheet system in which supervisors must enter time based on timesheets, ensuring 1:1 reimbursement. Name of Contact Person: Jacob Ducey, Grants Manager Phone Number of Contact Person: (540) 907-4555 Projected Completion Date: October 31, 2023
View Audit 9001 Questioned Costs: $1
2022-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance Program: ALN 93.959 – SAPT COVID Supplement ALN 93.959 – Prevention, Women’s Specialty Services, Administration ALN 93.959 – Treatment/AMS Criteria: As required by 2 CFR 200....
2022-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance Program: ALN 93.959 – SAPT COVID Supplement ALN 93.959 – Prevention, Women’s Specialty Services, Administration ALN 93.959 – Treatment/AMS Criteria: As required by 2 CFR 200.332, the pass-through entity must communicate specific information to subrecipients, as applicable. Condition: Contracts with subrecipients did not include portions of required disclosures. Cause/Effect: Inadequate internal controls over compliance. Select contracts were not in compliance with 2 CFR 200.332. Questioned Cost: None. Recommendation: We recommend that the Entity update all contracts with subrecipients to include required language. View of Responsible Official: Management is in agreement with this recommendation. Planned corrective action: FY2023 contracts with subrecipients have been partially updated with the required language and all required language will be included in the FY2024 contracts with subrecipients. Responsible party: Chief Financial Officer Anticipated completion date: September 30, 2024
FINDING NO. 2022-004: Ineffective Internal Controls over Expenditure Report Preparation Condition: The Organization’s internal controls over the preparation and review of grant expenditure reports were not properly followed during the current fiscal year. Certain expenditure reports submitted to ...
FINDING NO. 2022-004: Ineffective Internal Controls over Expenditure Report Preparation Condition: The Organization’s internal controls over the preparation and review of grant expenditure reports were not properly followed during the current fiscal year. Certain expenditure reports submitted to HRSA were not timely filed: • The Medicaid cost report is due to Illinois Healthcare and Family Services (HFS) within 180 days after the close of the Clinic’s fiscal year. The Organization filed this report on September 8, 2022 for year-end June 30, 2021. • The Medicare cost report is due to Centers for Medicare & Medicaid Services (CMS) on November 30th, 2021 but was not submitted until December 6, 2021 Plan: CHESI is implementing procedures to ensure all reports are filed timely to avoid being out of compliance. Anticipated Date of Completion: December 31, 2023 Name of Contact Person: Kanci Houston, CEO
FINDING NO. 2022-003: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance “Special Tests and Provisions – Sliding Fee Applications” requirements, we noted the following exceptions: • Three (3) out of thirty-four (34) were miss...
FINDING NO. 2022-003: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance “Special Tests and Provisions – Sliding Fee Applications” requirements, we noted the following exceptions: • Three (3) out of thirty-four (34) were missing applications. • Fourteen (14) out of thirty-four (34) sliding fee adjustments were calculated incorrectly based on the sliding fee schedule. • One (1) out of thirty-four (34) sliding fee adjustments were not properly applied to the patient’s account. Plan: CHESI has implemented a new workflow process to ensure compliance with the program requirements of the sliding fee program. CHESI has developed a new sliding fee procedure and trained all staff to ensure the applications are complete and signed by the patient, income is verified, the proper discount is calculated based on the sliding fee schedule, the proper amount of discount is applied to the patient’s account, and the application is approved and signed by the Billing Manager. All sliding fee applications will also be scanned into the patient’s chart once completed and approved. Anticipated Date of Completion: December 31, 2023 Name of Contact Person: Kanci Houston, CEO
Criteria Human Resources Development, Inc. and Affiliates’ (HRDI) is responsible for keeping an accurate accounting of its financial information. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the fi...
Criteria Human Resources Development, Inc. and Affiliates’ (HRDI) is responsible for keeping an accurate accounting of its financial information. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the finding and address the cause of the finding. HRDI will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to manage any assigned task. All monthly entries that are required will be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. •HRDI will implement balance sheet reconciliations to be prepared and completed by Finance Staff Accountants monthly with a monthly review performed by the Chief Financial Officer. All balance sheet accounts will be reconciled to external data for verification monthly. All revenue accounts will be reconciled to external data for verification monthly. •The Chief Financial Officer has been hired in December 2023 and will begin full time employment January 1, 2024. In addition, all Finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed Finance staff. •HRDI will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. •HRDI will ensure that Finance staff will receive at minimum of 25 hours of training each year related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings annually. •HRDI will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. •HRDI has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants, contracts reporting, and compliance. The target date for implementation is March 31, 2024. The responsible party for the planned resources will be Gail ViJuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.
View Audit 8675 Questioned Costs: $1
We designated and trained personnel to work with the bank statements to identify timely any voucher in which the farmer identifier is not stamped. In those cases, a copy of the voucher must be sent to the Auxiliary Market Director to proceed to identify the farmer appropriately and request from the...
We designated and trained personnel to work with the bank statements to identify timely any voucher in which the farmer identifier is not stamped. In those cases, a copy of the voucher must be sent to the Auxiliary Market Director to proceed to identify the farmer appropriately and request from the farmer a certification attesting that he/she redeemed the voucher. Also, we instructed the Auxiliary Market Director to review all the farmer files to ensure they are completed and signed by the farmer and an Agency representative.
Management will open a separate account and deposit the required funds as required by the loan resolutions.
Management will open a separate account and deposit the required funds as required by the loan resolutions.
WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, d~velop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors...
WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, d~velop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors.
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022
Finding 6496 (2022-002)
Significant Deficiency 2022
Corrective actions: i. Documented approval of expenditures 1. Approval of expenditures will be documented and retained. 2. Responsible individuals: Kenny Lee (Treasurer), Shaina Gonsalves (Office Manager) 3. Anticipated completion date: June 30, 2024
Corrective actions: i. Documented approval of expenditures 1. Approval of expenditures will be documented and retained. 2. Responsible individuals: Kenny Lee (Treasurer), Shaina Gonsalves (Office Manager) 3. Anticipated completion date: June 30, 2024
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has es...
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Recommendation: The Organization should follow its cash disbursements policy to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Action Taken: EWP has reviewed its current cash disbursement policy and re-implemented procedures to mai...
Recommendation: The Organization should follow its cash disbursements policy to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Action Taken: EWP has reviewed its current cash disbursement policy and re-implemented procedures to maintain invoices and have them approved by the appropriate levels of management prior to the issuance of checks. Agency leadership staff have been reviewing allowable and unallowable costs to ensure accurate administration of awards. Responsible Person and Anticipated Completion Date: Executive Director, October 2023.
View Audit 8377 Questioned Costs: $1
Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to reco...
Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to recovery of reporting requirements, deadlines, and submission dates. Reporting requirements have been communicated with the new agency leadership team and assigned accordingly. Re-distribution of workload has also had a positive impact on meeting reporting deadlines. Information will be captured in a shared agency spreadsheet to ensure future sustainability. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.
Finding 6228 (2022-003)
Material Weakness 2022
Finding 2022-003 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for ...
Finding 2022-003 Federal Agency Name: U.S. Department of Labor Program Name: AmeriCorps State and National CFDA #: 94.006 Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs. Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant. Responsible Individuals: Reid Cox Corrective Action Plan: Acknowledged. This practice was discontinued subsequent to FY’22 and so is not an ongoing issue. Anticipated Completion Date: Ongoing
Assistance listing number and program name: 93.658 Foster Care – Title IV-E 93.658 COVID-19 Foster Care - Title IV-E Agency: Department of Child Safety Name of contact person and title: Emilio Gonzales, Audit Administrator Completion date: June 30, 2024 Agency’s Response: Concur The Department w...
Assistance listing number and program name: 93.658 Foster Care – Title IV-E 93.658 COVID-19 Foster Care - Title IV-E Agency: Department of Child Safety Name of contact person and title: Emilio Gonzales, Audit Administrator Completion date: June 30, 2024 Agency’s Response: Concur The Department will comply with the Federal Funding Accountability and Transparency Act (FFATA) and federal Uniform Guidance regulations in accordance with the Department’s Grant policies and procedures that include: • Identifying all subrecipient expenditure reports required for FFATA reporting. • Developing an expenditure template for the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS). • Reporting the subrecipient expenditures in the FFATA Subaward Reporting System no later than month-end of the month following the subaward action. • Providing initial and annual training(s) to identified staff about FFATA Subaward expenditure submission. • Confirming FFATA Subaward Reporting System submission.
Assistance listing number and program name: 93.658 Foster Care – Title IV-E Agency: Department of Child Safety Name of contact person and title: Tanya Abdellatif, Assistant Director Anticipated completion date: June 30, 2025 Agency’s Response: Concur Department will ensure background checks for ch...
Assistance listing number and program name: 93.658 Foster Care – Title IV-E Agency: Department of Child Safety Name of contact person and title: Tanya Abdellatif, Assistant Director Anticipated completion date: June 30, 2025 Agency’s Response: Concur Department will ensure background checks for childcare institutions’ employees are completed prior to their hire date by: • Reviewing and amending DCS 15-32 Background Checks – Child Welfare Agency Staff policy and procedures to clarify that Child Welfare Agencies shall request and receive results for DCS Central Registry background checks prior to employment/date of hire. • Revising the Personnel File Monitoring Tool for licensing to include language that background checks need to be completed prior to hire and ensure all Child Welfare Licensing staff are utilizing the updated checklist. • Implementing, as part of the Quarterly Site Visit Process for childcare institutions, a process to review backgrounds checks to identify opportunities for improvement, trends and establish actions (countermeasures) to resolve any areas of concern. Hiring processes for each agency will also be reviewed during the quarterly site visits. • Providing updates related to policies and procedures during Quarterly Provider Meetings for childcare institutions, implementing monthly provider calls/meetings and conducting monthly unit/team meetings for Department. • Presenting the safety requirement expectations related to background checks for employees to childcare institutions and how the safety requirements are necessary for foster care maintenance payments at a quarterly meeting. • Conducting monthly monitoring of childcare institutions’ compliance with safety requirement expectations (background checks) for new and existing employees for fiscal year 2023.
Finding 5945 (2022-128)
Significant Deficiency 2022
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: Decembe...
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: December 31, 2023 Agency’s Response: Concur In early 2023, AHCCCS completed a staffing analysis which determined additional needed staffing as follows: 1 manager, 3 supervisors, 17 staff investigator positions; permanent funding for 10 time limited investigator positions. In addition, to address workload and costs structurally, AHCCCS is pursuing potential opportunities to partner with contracted Managed Care Organizations (MCO) by referring certain provider and member fraud incidents to MCO contractors for investigation. If such a process is implemented, it is anticipated that referral of investigations to MCO contractors may significantly impact the level of necessary OIG funding and staffing. Such a process may require managed care contract amendments and may also require approval from CMS. As AHCCCS implements the new referral processes, the agency will monitor workload and costs to evaluate whether funding and staffing levels are sufficient and will work with the Legislature to revise appropriations if needed. AHCCCS implemented a triage process to preliminarily investigate all provider fraud or abuse cases. Cases are preliminarily investigated when they are screened within 90 days of receipt, assigned a priority level, and referred to the Attorney General’s office, or other law enforcement agency, if the cases are identified for criminal investigation. To screen a case and assign a priority level of a referral of a potential fraud or abuse incident, an OIG supervisor assigns the matter a priority level. Priority One is “MEDIA, DEATH, NEGLECT, IMMEDIATE JEOPARDY/CONCERN, GOVERNOR OR DIRECTOR REFERRAL, CATS (CONSTITUENT AFFAIRS), ASSAULT, PRIORITY LAW ENFORCEMENT, EVIDENCE PRESERVATION”. Priority Two is “ALL OTHER LAW ENFORCEMENT CASES”. Priority Three is “ALL OTHER CASES”. The supervisor enters the priority level for the matter into the OIG SMART database and assigns the matter to an investigator. The SMART database has been programmed to incorporate the prioritization process and OIG staff were trained and the SMART database process was implemented by the end of March 2023. Upon assignment, investigators review a case for possible referral to the Attorney General’s office, or other law enforcement agency, within 24 hours and thereafter if further investigation warrants. Additionally, to ensure that priority level one cases are preliminarily investigated and referred within 90 days to the Attorney General’s office, or other law enforcement agency, (if applicable), each investigator tracks the progress of the investigation using a spreadsheet which is reviewed with their supervisor on a rotating periodic basis. All 2023 Provider cases have been implemented with these procedures. The triage and assignment process to preliminarily investigate member fraud or abuse cases was already in existence. Member personnel have a handbook outlining process, procedure, and workflow for their various priorities and allegations. Priority One is “Residency, member death, Joint, Information Only, ALTCS, Voluntary Withdrawal, or Identity Card Issues”. Priority Two is “TPL or Fast Track”. Priority Three is “High Dollar”. Priority Four is “Low Dollar or Short Benefit Time”. Priority Five is “Child Custody or Other Cases”. Only specific Member Case Priorities and Allegations have preliminary investigation timelines. Priority One cases with an allegation of Residency, ID Card Issues or Member Death are expected to have preliminary investigations completed within 10 days of assignment to an investigator. Priority Two cases with TPL allegations are expected to have preliminary investigations completed within 60 days of assignment to an investigator. Priority Two cases with Fast Track allegations are expected to have preliminary investigations completed within 30 days of assignment to an investigator. All other Priorities and allegation cases have completed investigative timeframes that vary from 120 days to 2 years as defined in the Member Handbook. AHCCCS has updated its Member handbook to provide clear process expectations, including the standard rotating review of each investigator’s case load with their supervisor to ensure preliminary investigations deadlines are completed, updated entries to the case management system occur, and subsequent allegations are accounted for in the case documentation.
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: Decembe...
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: December 31, 2024 Agency’s Response: Concur In response to this item, AHCCCS has made holistic, system-wide improvements to the Medicaid payment system, including: 1. Required behavioral health providers to submit additional assessment, treatment plan, and medical records documentation with their claims, 2. Required Fee-For-Service providers billing more than 2 units of hourly codes or 4 units of 15-minutes codes on a single date of service, to provide additional documentation, 3. Added new reporting to flag concerning claims for review before payment, including, but not limited to, claims for services that could not be rendered as billed, claims for substance use treatment for minors age 12 and under, claims for services by different providers that should not be provided on the same day, and overlapping services of the same style, 4. Set billing thresholds and imposed prepayment review for various scenarios including multiple providers billing the same client on the same day for similar services, excessive number of hours per day, and the age of patients, 5. All codes intended for per diem services have been limited in the system and providers must bill each day separately rather than in date ranges, so per diem codes cannot be billed more than once a day on any given date of service, 6. Researched and confirmed that the National Correct Coding Initiative (NCCI) Medicaid coding methodologies, which allow for states to reduce improper payments, are in place and functioning correctly, 7. Set a specific rate for billing code H0015 for drug and alcohol treatment services, a change from the previous rate that paid a percentage of the billed amount, 8. Hired a forensic auditor to review all claims since 2019, 9. Implemented emergency rules to enhance and expand AHCCCS authority to exclude providers affiliated with bad actors, 10. Elevated three behavioral health provider types to the high-risk category for all new registrants, requiring fingerprints, on-site visits, background checks, and additional disclosures, 11. Implemented federal authority to impose a moratorium on new provider registrations for all Behavioral Health Outpatient Clinics, Integrated Clinics, Non-Emergency Transportation providers, Behavioral Health Residential Facilities, and Community Service Agencies, 12. Ended approval of retroactive provider registrations without good cause documentation, 13. Eliminated the ability for providers to bill on behalf of others, 14. Eliminated the ability for a member to switch enrollment from a managed care health plan to the American Indian Health Program (AIHP) over the phone, 15. Added a data request process for law enforcement agencies to assist with missing persons cases, and 16. Revised the Provider Participation Agreement (PPA) to explicitly require that if a provider stops providing services to AHCCCS members during an ongoing investigation, they must help the member transition to a new provider for care. Similarly, they are required to provide to AHCCCS a member census and, upon request, any other information needed to assist in care coordination. If they do not comply, AHCCCS has the right to file an injunction to require the provider to comply with the PPA. AHCCCS plans to implement additional measures to further strengthen the agency’s ability to detect and prevent potentially fraudulent activity. A partial list includes: • Requiring visual attestation of individual billers, • Requiring third-party billers to disclose terms of compensation, and • Determine methodology for AIHP enrollment criteria.
Finding 5930 (2022-126)
Significant Deficiency 2022
Assistance listing number and program name: 84.425E COVID-19 Education Stabilization Fund—Higher Education Emergency Relief Fund (HEERF)—Student Portion Student Financial Assistance Cluster 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study 84.038 Federal Perkins L...
Assistance listing number and program name: 84.425E COVID-19 Education Stabilization Fund—Higher Education Emergency Relief Fund (HEERF)—Student Portion Student Financial Assistance Cluster 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study 84.038 Federal Perkins Loan Program—Federal Capital Contributions 84.063 Federal Pell Grant Programs 84.268 Federal Direct Student Loans 84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) 93.364 Nursing Student Loans 93.925 Scholarships for Health Professions Students from Disadvantaged Backgrounds—Scholarships for Disadvantaged Students (SDS) Agency: Northern Arizona University (NAA) Name of contact person and title: Bradley Miner, Interim Associate Vice President and Comptroller Anticipated completion date: November 30, 2023 Agency’s Response: Concur See University response section at the end of this report for the corrective action response for finding 2022-126.
View Audit 7884 Questioned Costs: $1
Assistance listing number and program name: 84.010 Title I Grants to Local Educational Agencies 84.425D Education Stabilization Fund – Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425U Education Stabilization Funds – American Rescue Plan Act – ESSER FUND (ARP ESSER) Agency: Depar...
Assistance listing number and program name: 84.010 Title I Grants to Local Educational Agencies 84.425D Education Stabilization Fund – Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425U Education Stabilization Funds – American Rescue Plan Act – ESSER FUND (ARP ESSER) Agency: Department of Education Name of contact person and title: Deidre Mai, Deputy Associate Superintendent of Grants Management Krystal Chacon, Compliance Coordinator of Grants Management Anticipated completion date: January 30, 2024 Agency’s Response: Concur The Department agrees with findings and will implement the following: • Immediately report on the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System the required information for subawards for all federal programs, including the following: o 84.010 Title I Grants to Local Educational Agencies o 84.425D Education Stabilization Fund—Elementary and Secondary School Emergency Relief (ESSER) Fund o 84.425U Education Stabilization Funds – American Rescue Plan Act—ESSER Fund (ARP ESSER). • Develop procedures that follow the State’s accounting manual for reporting subaward actions exceeding $30,000 no later than month-end of the month following the subaward action, as required by the FFATA and federal Uniform Guidance, and implement procedures requiring independent reviews to: o Ensure the subaward data is complete and accurate prior to uploading it to the federal government’s reporting system by crosschecking the agency’s Grants Management Enterprise (GME) System FFATA report against the GME Grant Summary report. o Verify that the subaward data uploaded to the federal government’s reporting system was complete and correctly displayed by crosschecking USASpending.gov data against the GME FFATA and Grant Summary reports. • Identify validation inaccuracies in FFATA data report from state’s GME system. o Develop a new FFATA report with system vendor. o Review and confirm the FFATA data parameters are correct. • Assign new staff to FFATA reporting and train all staff on new procedures. • Add FFATA reporting to Grants Management continuous improvement process goals. • Produce a monthly status report to be shared and reviewed by the Deputy Associate Superintendent of Grants Management.
Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completio...
Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completion date: October 2023 Agency’s Response: Concur The Office recognizes the importance of transparency in the utilization of Federal grants and has taken significant corrective action to resolve any inaccuracies in Federal grant reporting. The Office has implemented the following to ensure reporting inaccuracies and program expenditure understatements do not occur: 1. The Office has conducted a comprehensive review and has thoroughly examined the current reporting procedures and identified the gaps that led to the reporting inaccuracies and understatement of program expenditures. This has helped us understand the root causes and implement appropriate corrective measures. 2. The Office has enhanced reporting mechanisms: Based on the comprehensive review noted in response one, the Office is working to develop improved reporting procedures to ensure accurate submission of grant expenditure data. This may include revised standardized templates, improved guidelines, and enhanced communication channels both for Office staff and externally with grant recipients. 3. The Office will strengthen internal controls: The Office has implemented a monthly reconciliation process to review grantee expenditures and fiscal activity to ensure accurate reporting. The Office will continue to improve internal controls to prevent similar issues from occurring in the future. This will involve strengthening oversight, providing additional training to staff members involved in reporting processes, and implementing regular quality assurance checks, along with improved grant recipient monitoring.
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