Corrective Action Plans

Finding 36830 (2022-002)

Material Weakness 2022

NJ

Questioned Costs Material Weakness Reporting

The University agrees with the finding and acknowledges the finding was also reported in the previous fiscal year. Despite high staff turnover, the Director of the Financial Aid Office and in collaboration with the Associate Director for Enrollment Systems the issue is being addressed and rectified ...

The University agrees with the finding and acknowledges the finding was also reported in the previous fiscal year. Despite high staff turnover, the Director of the Financial Aid Office and in collaboration with the Associate Director for Enrollment Systems the issue is being addressed and rectified for FY 2023.

View Audit 35370

Finding 36828 (2022-004)

Material Weakness 2022

New Jersey City University

NJ

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement...

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement. Any Pell Award that is disbursed but rejected or denied on COD will be cancelled off student accounts while the Financial Aid Office resolves the reason why a Pell Grant disbursement was rejected or denied. Some situations cannot be resolved within the 15-day window. It is therefore prudent for the University to remove the Pell disbursement and resolve the issue before re-disbursing the award. The new Policy will also include a pre-disbursement authorization process to confirm that the disbursement once requested will be accepted on COD, therefore reducing the risk of the University disbursing a Pell Award that will be rejected on COD. The University has also contracted with a PeopleSoft consultant to address the manual processes and develop a more automated business process.

View Audit 35370

Finding 36826 (2022-001)

Significant Deficiency 2022

Kingsbridge Heights Community Center, Inc.

NY

Questioned Costs Subrecipient Monitoring Cash Management § 200.303

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensu...

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensure timely and accurate submission of all required reports. The vouchers are prepared by a staff accountant based on books and records of KHCC. The senior manager will review the vouchers for completeness and accuracy before submission. Further, budget vs actual analysis will be reviewed on a monthly basis by the Program Director or Chief Program Officer, and the Chief Executive Officer.

View Audit 32322

Finding 36823 (2022-001)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: I...

Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: Include a clause requiring prevailing wage and weekly certified payrolls in any federal funded construction contract. Request weekly certified payrolls to correspond with invoices at the time they are received. STATUS OF PRIOR AUDIT FINDINGS FINDING 2021-001: Unrecorded Accounts Payable Response: Implemented

View Audit 32320

Finding 36822 (2022-005)

Significant Deficiency 2022

Milford Housing Authority

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Compl...

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36821 (2022-004)

Significant Deficiency 2022

Milford Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Res...

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36819 (2022-002)

Material Weakness 2022

Darke County Educational Service Center

OH

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430

The Darke County Educational Service Center?s management will continue to review payroll calculations and believes this was an isolated error.

View Audit 26899

Finding 36817 (2022-001)

Material Weakness 2022

Herron High School, Inc.

IN

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compli...

Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compliance to review federal award provisions and requirements, evaluate risks of noncompliance, and respond to such risks through internal controls. The process should include methods to identify and communicate changes to federal award requirements to all key individuals within the Organization and to verify internal controls are implemented correctly and are operating effectively. Planned Corrective Action: As the organization has grown, compliance of federal programs has become decentralized. We agree that additional resources need to be added to ensure compliance with all state and federal awards. The Organization is adding additional capacity to the Business Office to centralize the compliance and reporting responsibilities. The Organization has recently had the opportunity to redesign the job description of the Controller. To allow the Controller more capacity for compliance and reporting responsibilities, an accounts payable position will be added by the end of Fiscal Year 2023. The Controller will attend appropriate trainings to ensure a full understanding of all requirements. This should be fully implemented by mid-2023.

View Audit 35401

Finding 36809 (2022-001)

Significant Deficiency 2022

North Fourth Art Center

NM

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Corrective Action Plan: North Fourth Art Center will incorporate and communicate to Board President changes to our policy and procedures to ensure additional controls are established in regards to grant requirements. These internal controls will require that Board President reviewed and approve time...

Corrective Action Plan: North Fourth Art Center will incorporate and communicate to Board President changes to our policy and procedures to ensure additional controls are established in regards to grant requirements. These internal controls will require that Board President reviewed and approve timesheets of Executive Director or Associate Director (when Executive Director is not in the Office Associate Director is in charge) in timelier manner. Board President will sign Executive Director?s timesheets every two months. When Associate Director is Acting Director, Acting Director?s timesheets will be signed within two weeks of her time as acting Executive Director. Responsible Official: Executive Director, Marjerie Neset Timeline for Implementation: Effective January 2023

View Audit 30709

Finding 36768 (2022-004)

Material Weakness 2022

Housing Authority of the City of Imperial, Nebraska

NE

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles

Finding 2022-004 The Authority agrees with the finding and responds stating that our project is relatively small with only one administrative staff. The board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and a...

Finding 2022-004 The Authority agrees with the finding and responds stating that our project is relatively small with only one administrative staff. The board has reviewed this issue and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies and accepts them.

View Audit 30476

Finding 36766 (2022-002)

Material Weakness 2022

Spirit Lake Housing Corporation

ND

Internal Control / Segregation of Duties Questioned Costs Eligibility

Contact Person Anthony Longie, Executive Director Corrective Action Plan Has been implemented with checklist in each file. Planned Completion Date for CAP Immediately

View Audit 36059

Finding 36765 (2022-002)

Material Weakness 2022

Gering Elderly Housing Corporation

NE

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Finding 2022-002: Allowable Costs Section 202 Capital Advance, 14.157 Material Weakness I agree with the finding. The previous management did not submit budget for the year 2021-2022. Although I submitted a budget for the year, HUD only renewed the previous budget on file as they needed to compl...

Finding 2022-002: Allowable Costs Section 202 Capital Advance, 14.157 Material Weakness I agree with the finding. The previous management did not submit budget for the year 2021-2022. Although I submitted a budget for the year, HUD only renewed the previous budget on file as they needed to complete approval by 5-1-2022 of the New Management Agent. HUD approval effectively locked in the budget for the period 7/1/2022 -6/30/23. A revised budget has been submitted and approved by the Board of Directors for the period 7/1/2022 ? 6/30/2023. A budget will be prepared and submitted to both the Board and HUD for the period 7/1/2023 ? 6/30/2024.

View Audit 36057

Finding 36762 (2022-001)

Significant Deficiency 2022

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met wit...

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met with the program director on a bi-weekly basis and the program director outlined all anticipated expenses for the program. They were discussed and approved during the meeting but were not physically documented. The purchases were made and receipts were uploaded into the PEX system, however there was no signature on the receipts to document the approval. These expenses were later reviewed and summarized by the CFO in an Excel spreadsheet prior to billing the grantor. We have incorporated and communicated changes to our policy and standard procedure to ensure the documentation of manager?s approval of invoices are kept on file. Employees under the 21st Century program have been trained and approval of purchases are now physically documented electronically as of January of 2023. Given CISDR's expanded workload and doubling the number of schools from two years prior, the Finance team was functioning with one full time CFO and one part time accountant. In March 2023 we hired a full-time senior accountant to manage the internal controls compliance over expenditures. The plan has already been implemented.

View Audit 35133

Finding 36759 (2022-003)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action tak...

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: Once the issue was identified as a result of the audit, PVARF staff worked diligently to return the excess funds to the funding source, as well as determining an effective resolution to ensure there is no reoccurrence of inappropriate billing of the foundation?s indirect cost rate. Action Plan: In addition to implementing a project management platform that accurately identify the correct indirect cost rate to be charged, PVARF is also working to ensure cross training is occurring between administrative positions, improving information sharing, and standardizing training. Name(s) of the contact people responsible for correction action: J. Rowland, H. Tyre, S. Dolan Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36757 (2022-003)

Significant Deficiency 2022

Vetter Senior Living

NE

Questioned Costs Reporting Internal Control / Segregation of Duties

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that the recipient will not use funds to reimburse expenses that have been reimbursed from other sources. Conditio...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that the recipient will not use funds to reimburse expenses that have been reimbursed from other sources. Condition: During the process of testing the amounts reported, it was noted that expenses were not reduced by certain other funds received by the Company. Planned Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure that expenses are reduced by amounts reimbursed from other sources. Planned Completion Date: Ongoing Person Responsible: Brian Stuhr, CFO

View Audit 34216

Finding 36756 (2022-002)

Significant Deficiency 2022

Vetter Senior Living

NE

Questioned Costs Reporting Internal Control / Segregation of Duties

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that general funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the co...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that general funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. Funds received for infection control were more restrictive in nature and could only be used for testing and reporting costs, additional patient care personnel, or expense incurred to improve infection control. Condition: During the process of testing claimed pandemic related healthcare expenses, it was noted that employee benefits were incorrectly assigned to contract labor.. Planned Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Planned Completion Date: Ongoing Person Responsible: Brian Stuhr, CFO

View Audit 34216

Finding 36752 (2022-001)

Material Weakness 2022

Ncr Permanent Supportive Housing Services

OH

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN December 21, 2022 U.S. Department of Housing and Urban Development: NCR Permanent Supportive Housing Services (PSHS) respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 4...

CORRECTIVE ACTION PLAN December 21, 2022 U.S. Department of Housing and Urban Development: NCR Permanent Supportive Housing Services (PSHS) respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 ? Account reconciliations, audit journal entries, and overall audit readiness Recommendation: We recommend timely reconciliation and review of account balances/transactions, including performing such reconciliations for each funding source, in order to verify accounting records are complete, accurate, and in accordance with accounting principles generally accepted in the United States of America. Action Taken: A new accounting system implemented in the prior year significantly changed processes and reporting for PSHS grant reporting. While we have made good progress over the past year, the timeliness of reconciliations is not yet at an acceptable level. We recently hired additional staff to focus on these reconciliations in order to ensure timely, monthly reconciliations. In addition, we recently replaced an open position for a finance lead with expertise in our financial software. With the additional internal staffing resources, combined with consulting with our software vendor, we anticipate much improved reporting and timeliness for PSHS. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ? CONTINUUM OF CARE PROGRAM ? ASSISTANCE LISTING No. 14.267 Material Weakness: See Finding 2022-001

View Audit 31767

Finding 36747 (2022-001)

None 2022

Weedsport Central School District

NY

Internal Control / Segregation of Duties

Corrective Action Plan October 25, 2022 Weedsport Central School District respectfully submits the following corrective action plan for the year ended June 30, 2022. OVERSIGHT AGENCY: New York State Education Department INDEPENDENT PUBLIC ACCOUNTING FIRM: D?Arcangelo & Co., LLP PO Box 4300...

Corrective Action Plan October 25, 2022 Weedsport Central School District respectfully submits the following corrective action plan for the year ended June 30, 2022. OVERSIGHT AGENCY: New York State Education Department INDEPENDENT PUBLIC ACCOUNTING FIRM: D?Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 FINDING: 2021-001 Federal Uniform Guidance Policies and Procedures PLANNED ACTION: Weedsport Central School District will develop required written policies and procedures as required by the OMB?s Uniform Guidance. CONTACT RESPONSIBLE: Stacie McNabb, Business Manager ANTICIPATED DATE OF COMPLETION: June 30, 2023

View Audit 27446

Finding 36744 (2022-002)

Significant Deficiency 2022

Northland Pines School District

WI

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

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Fi...

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager will review and approve all journal entries submitted via Skyward by the Accounting Coordinator and ensure proper supporting documentation is attached to each entry. In turn, the Accounting Coordinator will do the same for all journal entries submitted by the Business Manager. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022

View Audit 25955

Finding 36724 (2022-021)

Significant Deficiency 2022

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.303

DHCF concurs with these findings. At issue in this finding is a pricing discrepancy of .36 cents less per item than indicated in the applicable contract for the subject services between DHCF and its QIO, Comagine Health, LLC (Comagine). Effective June 2023, DHCF confirms that it is paying the appro...

DHCF concurs with these findings. At issue in this finding is a pricing discrepancy of .36 cents less per item than indicated in the applicable contract for the subject services between DHCF and its QIO, Comagine Health, LLC (Comagine). Effective June 2023, DHCF confirms that it is paying the appropriate contracted rate for all services rendered under its contract and has confirmed that Comagine has corrected its invoice billing rate to match the contracted amount. To ensure that DHCF continues to reimburse its QIO at the applicable contracted rate, it will draft and implement a QIO invoice reimbursement checklist containing the contracted rate(s) for applicable items, and a check box to confirm that the amount billed in the invoice corresponds to the contracted rate. This checklist will be completed by the Division of Clinician, Pharmacy, and Acute Provider Services within the Health Care Delivery Management Administration, which is responsible for payment of invoices submitted by Comagine. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36723 (2022-020)

Significant Deficiency 2022

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

DHCF and DHS concur with the findings. For bullet point #1 of the findings noted: Fourteen (14) of the cases were delayed because of caseworker inaction within 45 days. However, of those (14) cases, all were sent notices. There were system tickets created for multiple cases listed however they wer...

DHCF and DHS concur with the findings. For bullet point #1 of the findings noted: Fourteen (14) of the cases were delayed because of caseworker inaction within 45 days. However, of those (14) cases, all were sent notices. There were system tickets created for multiple cases listed however they were created well after the 45 days. As a corrective action DHS will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. DHCF is working on enhancing the medical application in the District Direct resident portal to ensure a user-friendly experience for residents to submit applications online. As a result, we expect to see a decrease in delays to application processing as well as a decrease in caseworkers having to trigger notices as the online forum will automate the mailing of notices. For bullet point #2 of the findings noted: One (1) of the cases sighted for lack of verification of SSN was an improper caseworker application of the death process. On 12/09/22 the agency received a death certificate for the beneficiary confirming the decease date of 11/26/22. An application was later received on 12/22/23 with no indication of need for retro- services. The application was improperly processed due to the death notification date. As a corrective action refresher training will be provided to caseworker to ensure the proper application of the death process. For bullet point #3 of the findings noted: One (1) of the cases sighted for lack of verification of SSN was an improper caseworker application of the death process. On 12/09/22 the agency received a death certificate for the beneficiary confirming the decease date of 11/26/22. An application was later received on 12/22/23 with no indication of need for retro- services. The application was improperly processed due to the death notification date. As a corrective action refresher training will be provided to caseworker to ensure the proper application of the death process. One (1) of the cases sighted for lack of verification was a result of improper application of COVID procedures. A request was made to the hub to match SSN and citizenship information attested to by the beneficiary. No match was returned by the hub; RFI /General communication was issued to request citizenship verification; no response was received however COVID PHE rules prohibited closure of case; eligibility was extended on the back end. Although the RFI /General communication was issued correctly, the COVID process to clear the verification to prevent termination was not. The process to clear verifications was not applicable to SSN and Citizenship and this case should have been denied for failure to verify. Although COVID processes are no longer in place as a corrective action the district will incorporate the manual citizenship process into the refresher training related to beneficiaries whose hub ping returns as null. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36719 (2022-017)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Student Financial Aid Eligibility § 200.303

CFSA concurs with the findings as stated. For bullet point #1 of the findings noted: This appears to be a data entry error that occurred during the eligibility team?s preparation for the single audit. The room & board costs that occurred during the erroneous ?Eligible Not Reimbursable? period on t...

CFSA concurs with the findings as stated. For bullet point #1 of the findings noted: This appears to be a data entry error that occurred during the eligibility team?s preparation for the single audit. The room & board costs that occurred during the erroneous ?Eligible Not Reimbursable? period on the redetermination form were claimed to title IV-E in real time during CFSA?s quarterly claiming process. The Supervisory Eligibility Specialist has already begun a 10% quarterly quality review process of all eligibility determinations. For bullet point #2 of the findings noted: The youths in question were enrolled in high school at the start of the school year (and reflected as such in the FACES system) but were actually chronically truant. CFSA?s Business Services Administration and the Office of Youth Empowerment have implemented a joint quarterly review of the educational/employment/incapacity status of 18-to-21-year-old youth who are IV-E eligible to ensure that they meet federal requirements to support IV-E claims on their behalf. For bullet point #3 of the findings noted: The issues with background checks pertained to ?other adults residing in the home? who were not the licensed foster parents. The corrective action going forward is to produce source documentation during the audit that identifies the household composition of the foster family home so that the auditors have a clear picture of those who are adults and therefore require evidence that background checks were completed satisfactorily for IV-E eligibility purposes. CFSA will include the sections of the applications/re-applications for foster family home licensure, as appropriate, into the digital catalogue of readily available licensure documentation available for audit retrieval. These documents corroborate household composition for the purpose of identifying who, within the household, requires background checks. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36711 (2022-014)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Student Financial Aid Eligibility § 200.303

DOEE agrees with the conditions and recommendations of this finding. DOEE proposes to strengthen its controls in the following manner: ? DOEE?s third party database developer updated the code in fiscal year 2022 to prevent occurrences of incorrect benefit amounts generated due to an error in ident...

DOEE agrees with the conditions and recommendations of this finding. DOEE proposes to strengthen its controls in the following manner: ? DOEE?s third party database developer updated the code in fiscal year 2022 to prevent occurrences of incorrect benefit amounts generated due to an error in identifying correctly inputted income amounts. The overall operations and maintenance of the eligibility systems ensure the code remains updated with accurate information. ? In fiscal year 2022, DOEE implemented a quality assurance (Q/A) check of benefit payments to identify database errors and duplicate benefits before submitting benefit payments to Utility vendors. DOEE continues this process today to ensure that database errors are identified and addressed in a timely manner. DOEE?s database developer will create and modify the second review report that is exportable to formats that can be read and understood and inclusive of all signed second application reviews. ? DOEE will conduct, and require participation by staff in, quarterly system demonstration and refresher trainings in order to strengthen existing policies and procedures to ensure the review of applications and household size are correctly recorded into the system. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36708 (2022-012)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and the Division of Innovation and Change Management (DICM) teams to mitigate the causes of the findings. This corrective action plan has multiple layers in which ESA will collaborate efforts between multipl...

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and the Division of Innovation and Change Management (DICM) teams to mitigate the causes of the findings. This corrective action plan has multiple layers in which ESA will collaborate efforts between multiple units within DHS/ ESA that includes the Division of Customer Workforce, Employment and Training (DCWET), the Division of Program Operations (DPO), and DICM. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM Monitors will continue to randomly generate 60 sample cases from Q5i monthly, review them and if they find any discrepancies would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. While this would be a short-term solution it will go a long way to resolving some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system is unknown to the CATCH system. ESA will work with DCAS to enhance the system to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This will automate the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale of unsubstantiated hours from migrating to Q5i.Once the system enhancement is in place, training will be conducted for all DPO Social Service Representatives on the DCAS screens which require action to confirm employment. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36693 (2022-004)

Material Weakness 2022

Crawford County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the Coronavirus State and Local Fiscal Recover...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second staff member of the Auditor?s office prior to submission. The report will be signed and dated by both the preparer and reviewer. All documentation will be maintained to help prevent any future inconsistencies. Anticipated Completion Date: April 2024

View Audit 34823

Corrective Action Plans

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