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Finding 28266 (2022-076)
Significant Deficiency 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.303 § 200.332
Department: Health and Human Services Title: Internal control over TANF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise the standard operating procedures to include a search for out of state su...
Department: Health and Human Services Title: Internal control over TANF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise the standard operating procedures to include a search for out of state subrecipients. Completion Date: April 30, 2023 Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
View Audit 32781
Finding 28265 (2022-075)
Significant Deficiency 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: Due to the nature of corrective action pl...
Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: Due to the nature of corrective action plans, and the timing of recent edits to the standard operating procedures in February and May of 2022, a corrective action plan is not warranted at this time. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28263 (2022-073)
Material Weakness 2022
State of Maine
ME
Reporting Internal Control / Segregation of Duties § 200.302 § 200.303
Department: Administrative and Financial Services Title: Internal control over TANF reporting needs improvement Questioned Costs: None Status: Corrective action is completed Corrective Action: Effective April 1, 2022, US Department of Health and Human Services grant recipients are no longer required...
Department: Administrative and Financial Services Title: Internal control over TANF reporting needs improvement Questioned Costs: None Status: Corrective action is completed Corrective Action: Effective April 1, 2022, US Department of Health and Human Services grant recipients are no longer required to complete the quarterly Federal Cash Transaction Report "FCTR" (also referred to as the FFR-425 or SF-425) to report cumulative Federal cash disbursements. Procedures are currently in place to ensure Federal financial reporting is reviewed accurately. Completion Date: April 1, 2022 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28260 (2022-070)
Material Weakness 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303
Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Office f...
Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Office for Family Independence (OFI) has sufficient internal controls in place to ensure compliance with Federal requirements. Specifically, based on the finding's stated condition, OSA did not take exception with the 22 items that were actually tested for compliance. Additionally, OFI has provided sufficient information for OSA to identify and conduct the audit and compliance testing of cases referred by DSER for sanction. The Department has provided OSA with the following material as requested: 1. The list of all sanction referrals generated by OFI-DSER, the Title IV-D agency. 2. The list of all OFI-TANF clients actually sanctioned by TANF Eligibility. 3. The list of all OFI-TANF clients 4. Copies of all emails pertaining to all sanction activity 5. Access to our Automated Client Eligibility System which includes all documented case notes. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28258 (2022-068)
Material Weakness 2022
State of Maine
ME
Special Tests & Provisions Eligibility Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The ...
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Office for Family Independence (OFI) has conducted the required IEVS eligibility verifications. Additionally, sufficient evidence of these efforts has been provided to the Office of the State Auditor so that audit procedures can be performed in accordance with Federal regulations. OFI utilizes the Federally provided IEVS system which integrates the three named population groups (Medicaid, SNAP, TANF). The IEVS discrepancy reports have not contained Federal program indicators since program inception over 20 years ago. This is consistent with the methodology utilized by the Social Security Administration, as they too group the OFI programs together in their discrepancy reports. These same reports have been provided for prior Single Audits without being considered an exception condition. Upon request, the Department provided OSA: 1. All IEVS discrepancy reports for State fiscal year 2022, containing cases for Medicaid, SNAP, and TANF. 2. A complete listing of all TANF cases subject to IEVS in State fiscal year 2022. 3. Access to our Automated Client Eligibility System, which documents all IEVS related case notes. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28252 (2022-002)
Material Weakness 2022
San Antonio Community Hospital
CA
Period of Performance Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-002 Internal Control Deficiency over Allowable Activities Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 Award Period of Performance: January 1, 2020 ? December 31, 2022 Sum...
Finding 2022-002 Internal Control Deficiency over Allowable Activities Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 Award Period of Performance: January 1, 2020 ? December 31, 2022 Summary of Finding: Management did not retain evidence of controls surrounding the compliance with the terms and conditions of the award. Corrective Action Plan: Management will ensure documentation is retained to evidence the controls were performed. Responsible Party: Wah-chung Hsu, Chief Financial Officer Anticipated Completion Date: December 31, 2023
View Audit 31392
Finding 28251 (2022-001)
Material Weakness 2022
San Antonio Community Hospital
CA
Period of Performance Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-001 Internal Control Deficiency over Reporting Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 Award Period of Performance: January 1, 2020 ? December 31, 2022 Summary of Fin...
Finding 2022-001 Internal Control Deficiency over Reporting Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 Award Period of Performance: January 1, 2020 ? December 31, 2022 Summary of Finding: Management did not consistently retain documentation evidencing the performance of internal controls in place to ensure lost revenues submitted for the Provider Relief Fund were allowable under the terms and conditions of the award, as reported in the HRSA filings. Corrective Action Plan: Management will ensure documentation is retained to evidence the controls were performed. Responsible Party: Wah-chung Hsu, Chief Financial Officer Anticipated Completion Date: December 31, 2023
View Audit 31392
Finding 28238 (2022-066)
Significant Deficiency 2022
State of Maine
ME
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.214 § 200.303
Department: Health and Human Services Title: Internal control over ELC program suspension and debarment needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Uniform Guidance ...
Department: Health and Human Services Title: Internal control over ELC program suspension and debarment needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Uniform Guidance part 200.214 identifies that non-Federal entities are subject to the non-procurement debarment and suspension regulations in 2 CFR part 180. 2 CFR part 180 requires that ?when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person.? The Department meets this requirement as part of the contracting process by collecting certifications from the Community Agencies stating that they are not suspended or debarred. Therefore, we are in compliance with the Federal requirements for Suspension and debarment. The intent of the Department?s policy to utilize the System for Award Management Exclusions (SAM) is to be an optional and additional assurance to the required collection of certifications that the next lower tier persons are not suspended or debarred. The SAM is utilized as time and resources permit and is not intended to replace the certifications. Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
View Audit 32781
Finding 28237 (2022-065)
Material Weakness 2022
State of Maine
ME
Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303
Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Financial Service Center will request estimated revenue for the C...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Financial Service Center will request estimated revenue for the CDC COVID appropriations and ensure procedures and reconciliations reflect this change. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28235 (2022-063)
Material Weakness 2022
State of Maine
ME
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
Department: Health and Human Services Title: Internal control over ELC program reporting needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department has implemented Microsoft Project (within the ELC Team) for each Program Area. The Department has de...
Department: Health and Human Services Title: Internal control over ELC program reporting needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department has implemented Microsoft Project (within the ELC Team) for each Program Area. The Department has developed a process to document the completion of each submission. The first quarterly reports due will be submitted to federal CDC using the new documented process Completion Date: January 15, 2023 (first and second items) and February 28, 2023 (third item) Agency Contact: Sara Robinson, Senior Program Manager, DHHS, 207-287-4610
View Audit 32781
Finding 28222 (2022-061)
Significant Deficiency 2022
State of Maine
ME
Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.302 § 200.303
Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will reconcile daily files for the Immunization grants from 2...
Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will reconcile daily files for the Immunization grants from 2021 to present. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28203 (2022-006)
Material Weakness 2022
Metropolitan School District of Steuben County
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-006 Contact Person Responsible for Corrective Action: Schauna Relue Contact Phone Number: 260-665-2854 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Schauna Relue Contact Phone Number: 260-665-2854 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports. The ?data collection? for the ESSER grants was not identified as a financial report, and thus did not follow these processes. Now that we know this is a financial report, the steps below will be followed. The grant was initially not set up correctly and expenses were expended to and then transferred to the correct accounts once the grants were set up correctly. These changes were in flux when the report was requested, so what was reported at the time of the report is no longer what is reflected in grants? ledgers. The corrective action will require that the program director gathers the initial data, the data will be reviewed by the administrative assistant to the grants? director, and then reviewed by the Treasurer. All three employees will sign/initial a printed copy of the report before it is submitted. Data regarding students served by programs and staff reports will be reviewed by the program director and the data specialist and signed off on by both parties to ensure accuracy. Anticipated Completion Date: Effective Immediately; Completion will occur when the next report is requested.
View Audit 30930
Finding 28185 (2022-002)
Material Weakness 2022
Metropolitan School District of Steuben County
IN
School Nutrition Programs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Contact Person Responsible for Corrective Action: Stephanie Haynes- Clifford, Food Service Director Contact Phone Number: 260 665 2854 Extension 1202 Views of Responsible Official: The School Corporation had not separated activities related to payroll withholding and benefit disbursements. These wer...
Contact Person Responsible for Corrective Action: Stephanie Haynes- Clifford, Food Service Director Contact Phone Number: 260 665 2854 Extension 1202 Views of Responsible Official: The School Corporation had not separated activities related to payroll withholding and benefit disbursements. These were paid without evidence of review and approval by a person not involved in the original disbursement process. Description of Corrective Action Plan: Effective immediately, Payroll initials and dates all activities related to payroll withholding and benefit disbursements. Additionally, The Business Managers reviews and approves by initialing and dating. Anticipated Completion Date: January 2023
View Audit 30930
Finding 28172 (2022-003)
Material Weakness 2022
Storm Lake Community School District
IA
Internal Control / Segregation of Duties
COMMENT COMMENT CORRECTIVE CONTANCT PERSON, TITLE ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION S...
COMMENT COMMENT CORRECTIVE CONTANCT PERSON, TITLE ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE REPONSE AND CORRECTIVE TRUDY PEDERSEN N/A DUTIES ACTION PLAN AT 2022-001 BUSINESS MANAGER 712-732-8060 2022-002 PREPARATION OF SEE REPONSE AND CORRECTIVE TRUDY PEDERSEN N/A FINANCIAL ACTION PLAN AT 2022-002 BUSINESS MANAGER STATEMENTS 712-732-8060
View Audit 28509
Finding 28161 (2022-050)
Material Weakness 2022
State of Maine
ME
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
Department: Economic and Community Development Title: Internal control over ERA Program reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will require MaineHousing to submit data gathered to prepare reports to DECD for review a...
Department: Economic and Community Development Title: Internal control over ERA Program reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will require MaineHousing to submit data gathered to prepare reports to DECD for review and approval prior to certification and submission. Completion Date: June 30, 2023 Agency Contact: Deborah Johnson, Director, Office of Community Development, DECD, 207-624-9817
View Audit 32781
Finding 28159 (2022-048)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303
Department: Economic and Community Development Title: Internal control over ERA Program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department has modified existing policies and procedures to ensure FFATA reporting is comple...
Department: Economic and Community Development Title: Internal control over ERA Program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department has modified existing policies and procedures to ensure FFATA reporting is completed for all subawards that meet or exceed the first-tier threshold. Monthly reports are run for new awards which are then reported within 30 days in FFATA. The Department will complete FFATA reporting for all prior and current subawards that meet or exceed the first-tier threshold related to this program. Completion Date: June 30, 2023 Agency Contact: Deborah Johnson, Director, Office of Community Development, DECD, 207-624-9817
View Audit 32781
Finding 28151 (2022-045)
Material Weakness 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: Known: $19,278 Likely: $2,700,000 Status: Management?s opinion is that corrective action is not required (first item) Corrective action in progress (remaining items) Corrective Action: The Department...
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: Known: $19,278 Likely: $2,700,000 Status: Management?s opinion is that corrective action is not required (first item) Corrective action in progress (remaining items) Corrective Action: The Department disagrees with the findings around the PUA program and the timing of the notices to provide Proof of Employment for continued eligibility. USDOL in its guidance acknowledged that it would take time to implement the new requirement from a systems and operational perspective. The Department worked diligently to implement the new requirement (along with other requirements from the CAA) as soon as possible. Furthermore, the PUA program was a one-time program created by the Federal government in response to the COVID-19 pandemic, to provide monetary support to those individuals who traditionally do not qualify for unemployment compensation benefits. All CARES Act programs, including PUA, ended in September, 2021. At this time there is no corrective action we can take, as the program no longer exists in its prior form. At most we may still see PUA eligibility as a result of a pending appeal, or court case. We will follow established processes at that time, which are based on Federal guidance provided. The Department will add a text field to obtain more information on the location of a job fair or the name of an activity when a claimant reports a CareerCenter job fair or other activity as a work search. Information will be provided to businesses through a new report for review. The Department will create a work search issue for fact-finding and possible adjudication when a claimant reports a CareerCenter Job Fair or other activity as a work search more than three times. The Department will review functionality of Vital Statistics Crossmatch to ensure that all data related to date of death for active claimants is received as timely as possible. The Department will add system controls when entering a date of birth, both for claimants and businesses to prevent avoidable data entry errors. Completion Date: June 30, 2023 (second and third items), June 30, 2024 (fourth and fifth items) Agency Contact: Laura Boyett, Director, Bureau of Unemployment Compensation, DOL, 207-621-5156
View Audit 32781 Questioned Costs: $1
Finding 28150 (2022-021)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.303
Department: Labor Administrative and Financial Services Title: Internal control over valuing estimates for the allowances for uncollectible unemployment insurance receivables needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of the State Con...
Department: Labor Administrative and Financial Services Title: Internal control over valuing estimates for the allowances for uncollectible unemployment insurance receivables needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of the State Controller (OSC) will provide guidance to the Department of Labor (DOL) to develop a reporting mechanism that will provide a more detailed analysis of the activity of the receivable balances. The OSC is responsible for determining the estimates in the financial statements. The accounting estimates are based on subjective, as well as, objective factors; therefore, professional judgement is required to estimate an amount for uncollectible receivables using an aging methodology, which is considered a common and acceptable method within the industry. Management's opinion is that this method is not overly sensitive to variations, is consistent with historical patterns and is not overly subjective or susceptible to bias. Applying this methodology, the OSC and the DOL accumulate relevant, sufficient, and reliable data on which to base the estimate. Additionally, we believe that the estimate is presented in conformity with the applicable accounting principles and that disclosure is adequate. The OSC recently performed a five-year trend analysis of historical collections with information provided by the DOL. The OSC compared the percentages and the assumptions used in the past and updated the reserve percentages accordingly. The OSC will continue to use the rolling year trend analysis with the actual collection data, as provided by the DOL, to update the reserve percentage. The DOL implemented a new system and the OSC will continue to review the reserve process to ensure the allowance continues to be valued properly. Completion Date: June 30, 2023 Agency Contact: Stacey Thomas, Financial Management Coordinator, OSC, 207-626-8431
View Audit 32781
Finding 28147 (2022-046)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Department: Administrative and Financial Services Title: Internal control over monitoring of employee classification and compensation needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will require Service Center and Agency HR Directors t...
Department: Administrative and Financial Services Title: Internal control over monitoring of employee classification and compensation needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will require Service Center and Agency HR Directors to notify supervisors at least twice per year of overdue performance evaluations. The Department will require Service Center and Agency HR Directors to review Hiring Requests to ensure duties identified are consistent with classifications. The Department will require Service Center and Agency HR Directors and/or HR recruiters to review job vacancy postings to ensure duties are consistent with classifications. The Department will implement a 'review of classification specification date' on class specs (currently only note date when a change is made). Completion Date: October 1, 2023 (first item), and April 30, 2023 (remaining items) Agency Contact: Breena D Bissell, Director, Bureau of Human Resources, DAFS, 207-215-0886
View Audit 32781
Finding 28105 (2022-043)
Significant Deficiency 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Department: Education Title: Internal control over CACFP eligibility needs improvement Questioned Costs: Known: $50,275 Likely: Undeterminable Status: Corrective action complete Corrective Action: The Department added to the check list a space for the on-site documentation for the pre-approval site ...
Department: Education Title: Internal control over CACFP eligibility needs improvement Questioned Costs: Known: $50,275 Likely: Undeterminable Status: Corrective action complete Corrective Action: The Department added to the check list a space for the on-site documentation for the pre-approval site visit to be uploaded into CNPWeb. The Department made the pre-site visit mandatory before the start of the program. Completion Date: March 6, 2023 Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781 Questioned Costs: $1
Finding 28104 (2022-042)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332
Department: Education Title: Internal control over CACFP subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will implement policies and procedures for the tracking, receipt, and review of audits for subre...
Department: Education Title: Internal control over CACFP subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will implement policies and procedures for the tracking, receipt, and review of audits for subrecipients that expend over $750,000, in accordance with Federal regulations. Completion Date: June 30, 2023 Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781
Finding 28102 (2022-001)
Significant Deficiency 2022
Ashe Memorial Hospital, Inc.
NC
Reporting Significant Deficiency Internal Control / Segregation of Duties
Department of Health and Human Services Ashe Memorial Hospital, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs i...
Department of Health and Human Services Ashe Memorial Hospital, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend the organization review the lost revenue calculation in future periods to ensure that all hospital revenue is being included in calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. While we are not anticipating any future Lost Revenue calculations, we will have this reviewed by our accounting firm if the situation arises. Name of the contact person responsible for corrective action: Charles Wright, CFO Planned completion date for corrective action plan: 9/30/23 If the Department of Health and Human Services has questions regarding this plan, please call Charles Wright, CFO at 336-846-0798.
View Audit 30816
Finding 28101 (2022-003)
Significant Deficiency 2022
Los Angeles Jewish Home for the Aging
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
FINDING 2022-003 ? Significant Deficiency in Internal Controls over Compliance Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are submitted in a timely manner. Corrective Action Plan: We have implemented new processes to make sure our third ...
FINDING 2022-003 ? Significant Deficiency in Internal Controls over Compliance Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are submitted in a timely manner. Corrective Action Plan: We have implemented new processes to make sure our third party preparers are engaged on time with enough lead-time to prepare the reports. Since the filing of the Period 2 PRF report for Grancell Village, we have filed all other reports timely. Contact Person Responsible for Corrective Action Plan: Mark C de Baca, Corporate Controller Anticipated Completion of Corrective Action Plan: June 30, 2023
View Audit 28712
Finding 28099 (2022-001)
Significant Deficiency 2022
Acled Analysis Incorporated
WI
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Name of contract person: Amanda Bertran, Senior Finance Manager Corrective Action: Currently, the Finance Coordinator reviews the timesheets completed on time each pay period. Then, the Senior Finance Manager reviews the proper grants allocation in the journal entry. The management will strengthen t...
Name of contract person: Amanda Bertran, Senior Finance Manager Corrective Action: Currently, the Finance Coordinator reviews the timesheets completed on time each pay period. Then, the Senior Finance Manager reviews the proper grants allocation in the journal entry. The management will strengthen the controls to review personnel allocations processes to ensure accuracy. The Finance Coordinator will generate payroll reports to review timesheet allocations to grants and complete the effort table accordingly to provide the outside accounting firm for the review and recording. The Senior Finance Manager will review the journal entry posted by the accounting firm to make sure there are no discrepancies between timesheets and payroll grant allocations. Proposed Completion Date: The Organization will implement the above procedure starting January 01, 2023.
View Audit 27895 Questioned Costs: $1
Finding 28086 (2022-039)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will complete training and planning with DHHS Internal Audit for completing the financia...
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will complete training and planning with DHHS Internal Audit for completing the financial component of MERs and begin reviews. The Department will complete catch up on overdue MERs. Completion Date: May 1, 2023 and March 3, 2024 Respectively Agency Contact: Ginger Roberts-Scott, Senior Health Program Manager, DHHS, 207-287-5342
View Audit 32781
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