Corrective Action Plans

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2022-05 Education Stabilization Fund 84.425 Plan for Remediation: The College had to adapt to new territory and evolving guidelines and compliance requirements related to COVID 19 funding. Moving forward, compliance guidelines will be adhered to for all federal funding received by the Controller a...
2022-05 Education Stabilization Fund 84.425 Plan for Remediation: The College had to adapt to new territory and evolving guidelines and compliance requirements related to COVID 19 funding. Moving forward, compliance guidelines will be adhered to for all federal funding received by the Controller and the Vice President for Administrative Services.
The Board will discuss these recommendations and consider implementing procedures to further segregate duties within our internal control system.
The Board will discuss these recommendations and consider implementing procedures to further segregate duties within our internal control system.
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager...
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to the West Virginia Public Transit Association Treasurer for review prior to submission to grantor. The Treasurer will document approval in writing. This will begin with the quarter ending September 29, 2023.
Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on th...
Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on the SEFA. Anticipated Completion Date: December 31, 2023
Finding: 2022-002 Segregation of Duties Name of Contact Person: Mike Riles and John McKnight Corrective Action: Duties will be divided equally within the Central Office. Proposed Completion Date: August 21, 2023
Finding: 2022-002 Segregation of Duties Name of Contact Person: Mike Riles and John McKnight Corrective Action: Duties will be divided equally within the Central Office. Proposed Completion Date: August 21, 2023
Finding: 2022-001 Financial Statement Preparation Name of Contact Person: Ms. Robin Norwood Corrective Action: The Financial administration portion of the office will be turned over to NAF (Non appropriated Funds) at the start of school. Proposed Completion Date: August 21, 2023
Finding: 2022-001 Financial Statement Preparation Name of Contact Person: Ms. Robin Norwood Corrective Action: The Financial administration portion of the office will be turned over to NAF (Non appropriated Funds) at the start of school. Proposed Completion Date: August 21, 2023
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2022-020 Medicaid Cluster, COVID-19 ? Medicaid Cluster, Children?s Health Insurance Program ? Assistance Listing No. 93.775, 93.777, 93.778, 93.767 ...
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2022-020 Medicaid Cluster, COVID-19 ? Medicaid Cluster, Children?s Health Insurance Program ? Assistance Listing No. 93.775, 93.777, 93.778, 93.767 Action taken in response to the finding: MassHealth agrees with the recommendation and notes that all the identified findings relate to MassHealth?s Dental Third-Party Administrator DentaQuest. To address the findings and recommendation, MassHealth will require DentaQuest to implement a corrective action plan to review and improve internal controls for the retention of provider enrollment documentation. As part of this corrective action plan, MassHealth will require DentaQuest to ensure that all required documents are obtained and retained during validation and revalidation processes for both individual and group practices. To support this, DentaQuest will also be required to provide additional training to its provider enrollment staff on document retention. Name of the contact person responsible for corrective action: Tuyen Vu, Dental Program Manager Planned completion date for corrective action plan: EHS plans the completion date for the corrective action plan in July 2024.
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income ...
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income Home Energy Assistance ? Assistance Listing No. 93.568 Action taken in response to the finding: The Department of Housing and Community Development (DHCD) implemented new policies and procedures for LIHEAP reporting requirements necessary to ensure the reports are submitted timely and with accurate data to US HHS reporting systems. The DHCD Community Service Unit Manager, or their delegee, will coordinate with the LIHEAP Coordinator and/or other staff as needed to track deadline dates for all LIHEAP reports. Additionally, prior to submission all reports will be reviewed and verified against data sources by a Community Service staff member not involved in the creation of the reports. Name of the contact person responsible for corrective action: Ed Kiely, Community Service Unit Manager Planned completion date for corrective action plan: June 1, 2023
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-015 COVID-19 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 ...
DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-015 COVID-19 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Action taken in response to the finding: As of June 2022, monthly reports are no longer required for ERA. All reports will be uploaded to treasury before the deadline. Name of the contact person responsible for corrective action: Molly Butman Planned completion date for corrective action plan: April 10, 2023
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-011 WIOA Cluster ? Assistance Listing No. 17.258, 17.259, 17.278 ...
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-011 WIOA Cluster ? Assistance Listing No. 17.258, 17.259, 17.278 Action taken in response to the finding: Reporting has been built to notify responsible parties of the award periods of performance and highlight any issues for corrective action in accordance to previously filed FFATA reporting. In addition, FFATA reporting has been created in EOLWD?s DataMart application. Actions taken are as follows: ? Performed FFATA training ? Created accounts for employee access to FFATA ? Filed existing outstanding and new grant FFATA reports ? Used new reporting to notify responsible parties that a new grant/modification has arrived and requires a FFATA Subaward report filed ? Training for existing staff complete and new staff will be trained accordingly as part of their onboarding. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: June 30, 2023
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-010 WIOA Cluster ? Assistance Listing No. 17.258, 17....
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-010 WIOA Cluster ? Assistance Listing No. 17.258, 17.259, 17.278 Action taken in response to the finding: Staffing: Two new Budget Analysts will begin working for EOLWD at the end of June in 2023. These analysts will provide additional capacity for filing 9130s for WIOA. Training: In March and April 2023, EOLWD provided training to new staff on the preparation, certification, and submission of 9130 reports. Staff beginning in June 2023 will be trained during the next 9130 reporting period. Automating Business Practices: EOLWD refined its automated 9130 reporting for the March 31, 2023, reporting period and is finalizing further refinements that will be implemented prior to the next quarterly reporting period. Standard Operating Procedures: EOLWD developed job aides for the preparation of 9130 reports with its new automated processes and is in the process of drafting new Standard Operating Procedures (SOP). These SOPs will be finalized and submitted to DOL by October 1, 2023, as outlined in the corrective action plan schedule provided to DOL. An updated version of this schedule is provided below. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: October 1, 2023
United States Department of Education Education Stabilization Fund ? CFDA #84.425D/84.425U/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding: 2022-003 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure repor...
United States Department of Education Education Stabilization Fund ? CFDA #84.425D/84.425U/84.425W Corrective Action Plan ? Noncompliance with Reporting Requirements Finding: 2022-003 Condition: The District has inadequate controls over reviewing and approving quarterly ?historical expenditure reports? filed with the Illinois State Board of Education. Plan: The superintendent will review and approve quarterly ?historical expenditure reports? and supporting documentation on a regular basis prior to electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Jessica Sisil, District Superintendent
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions.
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions.
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizez that this should still be a concer...
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizez that this should still be a concern for the School District and the Board.
Policy training is being completed with Medicaid staff to ensure all income and resources are correctly documented and applied in NC FAST. Second Party Reviews continue to be utilized in order to identify any eligibility determination deficiencies. Supervisors will give additional attention to AVS i...
Policy training is being completed with Medicaid staff to ensure all income and resources are correctly documented and applied in NC FAST. Second Party Reviews continue to be utilized in order to identify any eligibility determination deficiencies. Supervisors will give additional attention to AVS information and how it is documented in NC FAST when conducting reviews.
View Audit 31229 Questioned Costs: $1
Additional training is being provided to DSS staff on importance of securing work areas and how breach may occur with workstations left unattended and unsecured. Computer workstations log out automatically after brief period of idle time, however staff have been instructed to use manual lock of work...
Additional training is being provided to DSS staff on importance of securing work areas and how breach may occur with workstations left unattended and unsecured. Computer workstations log out automatically after brief period of idle time, however staff have been instructed to use manual lock of workstations whenever stepping away from desk. Supervisors have also been instructed to do random visual checks of workstations.
Finding 2022-001: Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.4 of the Community Facilities Direct Loan agreement stipulates that the borrower must maintain funds in accounts in accord...
Finding 2022-001: Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.4 of the Community Facilities Direct Loan agreement stipulates that the borrower must maintain funds in accounts in accordance with Section 4 of the Loan Resolution. The Loan Resolution stipulates that the borrower must establish a General Account and Reserve Account. The Reserve account must be funded to an amount equaling or exceeding $1,167,219. Condition and Context: The Association did not have a specific Reserve Account established in accordance with the Loan Resolution. Corrective Action Plan: Corry Memorial Hospital Association d/b/a LECOM Health Corry Memorial Hospital and Subsidiaries agrees with the finding and will implement controls sufficient to identify and monitor ongoing compliance with requirements. Additionally, Corry Memorial Hospital Association d/b/a LECOM Health Corry Memorial Hospital and Subsidiaries will establish and fund the required reserve account. Contact Person: Tim McGahen, Chief Financial Officer 965 Shamrock Lane, Corry, PA 16407 Expected Date of Resolution: The policies are expected to be updated effective March 30, 2023. The Reserve account is expected to be established and funded by March 1, 2023.
Re: Single County Audit Finding 2022-006, Significant Deficiency over Eligibility Cause: Caseworkers did not take proper steps ensuring what was used for eligibility determination was complete and accurate per program guidelines. Auditors Recommendation: Caseworkers should review eligibility deter...
Re: Single County Audit Finding 2022-006, Significant Deficiency over Eligibility Cause: Caseworkers did not take proper steps ensuring what was used for eligibility determination was complete and accurate per program guidelines. Auditors Recommendation: Caseworkers should review eligibility determinations and ensure all documentation is included and accurate. Corrective Action Plan: Agency realigned Medicaid to be under one Program Manager to ensure consistency with quality control and review. ? Program Manager, Supervisors, and Lead Workers created a Medicaid Quality Control plan to be followed by all units that includes pulling a random sample from each caseworker every month to include at least 2 approvals and 1 denial. ? The DHB 7078, Second Party Review Worksheet, is completed for each application or case pulled to ensure that policy and procedure is followed. The Explanation of Errors section is completed for any errors discovered and the completed DHB 7078 is then attached to an email and sent to the individual caseworker along with a detailed explanation providing policy and training materials, OST guidance, or emails that reinforce the decision to cite the error. As it relates specifically to the cited error above, the DHB 7078 section B. Documentation is used to review that all required documents are placed in the case record. ? Checklists have been created and are being utilized to prevent errors and all caseworkers have a copy of the DHB 7078 and are required to review prior to authorizing. ? When an error is discovered, the caseworker?s name, case number, and specific error are logged on a Quality Control spreadsheet. This spreadsheet is used to identify training issues and/or repetitive errors. The spreadsheet will be reviewed monthly by Supervisors and Lead Workers for their own unit and reviewed quarterly with all Medicaid Supervisors and Program Manager. ? Along with one-on-one emails that address the individual caseworker errors, group trainings will be held based on repetitive errors and knowledge checks will be utilized at the end of group trainings. ? If an individual caseworker has repeat findings after an error has been addressed there will be a meeting between the caseworker and the supervisor to discuss the issue. During this meeting, training, to include policy sections, training materials, OST guidance, and/or emails will be provided. The caseworker will be asked to sign a training acknowledgement form stating that they have received the training, understand the policy, have no questions, and understand that a full coaching will be implemented if the errors continue. The caseworker will have additional work reviewed for the next 30 days. Proposed Completion Date: Ongoing Name/ Position Contact Person: Kimberli Sholar, Medicaid Program Manager
Re: Single County Audit Finding 2022-005, Internal Control Significant Deficiency Cause: Turnover in the department left certain duties unfulfilled during part of the fiscal year. Auditors Recommendation: The County should have procedures in place to cover the second-party review process upon tur...
Re: Single County Audit Finding 2022-005, Internal Control Significant Deficiency Cause: Turnover in the department left certain duties unfulfilled during part of the fiscal year. Auditors Recommendation: The County should have procedures in place to cover the second-party review process upon turnover within the department. Corrective Action Plan: Program Manager, Supervisor and Lead Worker have developed a partnership and will share the responsibility of ensuring second-party reviews are conducted on all required cases. The Program Manager will assume this responsibility in their absence or if a position is vacated. ? The TANF Supervisor and Lead Worker will follow a TANF second-party review formula to ensure 25% of Work First cases will be reviewed for each caseworker, every month, to include applications and recertifications, as outlined in Work First policy. Second-party reviews will be completed weekly by the Lead Worker to ensure program compliance. ? The Lead Worker will log details of each case reviewed on the TANF second-party review log, to include any deficiencies noted. ? The Supervisor and Program Manager will review the log monthly to ensure program compliance, identify any performance issues, and ensure oversight. Errors identified will be addressed with the individual caseworker through emails and individual coaching. Proposed Completion Date: Ongoing Name/ Position Contact Person: Cindi Douglas, Program Manager
Re: Single County Audit Finding 2022-007, Internal Control Significant Deficiency Cause: Turnover in Supervisor position left duties unfulfilled and an unsigned DSS-1682, was located in one case file. Auditors Recommendation: The County should have procedures in place to cover the review process...
Re: Single County Audit Finding 2022-007, Internal Control Significant Deficiency Cause: Turnover in Supervisor position left duties unfulfilled and an unsigned DSS-1682, was located in one case file. Auditors Recommendation: The County should have procedures in place to cover the review process upon turnover within the department. Corrective Action Plan: Program Integrity unit is currently fully staffed, to include the Supervisor position. A contingency plan has been created to ensure coverage during absences and vacancies. ? The Program Integrity Supervisor will sign all DSS-1682 forms as required by policy. ? Once the DSS-1682 has been signed by the Program Integrity Supervisor, the unit processing assistant will review the form for completion and required signatures, prior to entering the claim data into the state system. ? The Program Manager will assume this responsibility if the Supervisor is absent or the position is vacated. Proposed Completion Date: Ongoing Name/ Position Contact Person: Cindi Douglas, Program Manager
Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporti...
Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporting noted infractions and the correction of noted chart infractions. a. Intake workers will receive directions on the required documents and the functions of the documents that must be current and maintained in the client file. b. The intake worker will assure the reason given for zero income is accurately documented on the Zero Income form and in the client?s file. 2. In the instances of incorrect recording of client income and household size: Intake supervisors and workers will engage in quarterly in-service training to address household income verification, calculation, and verification of the household size to assure appropriate award of program benefits. a. The guidelines for the calculations of income for program 2023 benefits guidelines will be reviewed with Intake Supervisors to assure training of the sites Intake Worker. b. The Intake Supervisor will be required to verify the income calculations and the household size in relation to the awarded benefit as part of the quarterly case review. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: March 2023
CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 20...
CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AND STATE AWARDS DEPARTMENT OF AGRICULTURE MATERIAL WEAKNESS 2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ?CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal Controls should be in place to ensure the vendor invoices were properly reviewed. Recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice. Action Taken: ? Internal controls were established to ensure meals are recorded at point of service. ? Students enter their student number into the student information system (SIS) at point of service. ? Cyberschool employee monitors meals to determine if it qualifies for reimbursement in addition to clicking ?accept? with each SIS entry for a meal. ? There is a back-up paper check off system for employee monitoring to use if primary counting system (SIS) goes down during lunch hour. ? Vendor receives SIS printout the following day to confirm meals recorded. ? Vendor uses SIS printout report to invoice the school. ? When the invoice arrives, the School Operations Manager uses the SIS to confirm bill matches meals served. If questions arise regarding this plan, please call Jessica Whitaker at 414.444.2017
Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
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