Corrective Action Plans

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Finding 23213 (2022-002)
Significant Deficiency 2022
2022-002. Segregation of Duties Corrective Acton Plan (CAP) a) Actions Planned in Response to the Finding: The Organization has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the Organization is accepting the risk posed by the deficiency wh...
2022-002. Segregation of Duties Corrective Acton Plan (CAP) a) Actions Planned in Response to the Finding: The Organization has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the Organization is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. Management is attempting to mitigate the associated risks by doing the following: 1. Identifying areas lacking segregation of duties and where there are higher risks of fraud occurring. 2. Implementing limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Using the knowledge of management and the Board to review accounting records and reports, b) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Office Manager, will monitor the effectiveness of the above actions and make changes as considered appropriate. c) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2023. d) Explanation of Disagreement: There is no disagreement with the audit finding. e) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan to review the recommendations and take appropriate action.
Finding 23212 (2022-001)
Significant Deficiency 2022
2022-001. Preparation of financial statements and related footnotes Corrective Acton Plan (CAP) a) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has deci...
2022-001. Preparation of financial statements and related footnotes Corrective Acton Plan (CAP) a) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. b) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Office Manager, will review the financial statements and related footnotes and approve them. c) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2023. d) Explanation of Disagreement: There is no disagreement with the audit finding. e) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.
Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requireme...
Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Shawn Lewis, Assistant Superintendent 511 Chambers Street Steilacoom, WA 98388 253-983-2233 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district concurs that it lacked appropriate internal controls to ensure compliance with the federal wage rate requirements. It is highly unusual for a school district to receive federal funds for construction activities and the required contract provisions are not included in the district?s standard contracting templates. The State Auditor's Office reported that the former CFO indicated that she and staff were unaware of federal wage rate requirements. The district agrees that the former CFO should have been aware of these requirements and was responsible to ensure compliance with the requirements. Page 61 Office of the Washington State Auditor sao.wa.gov The district does not expect to receive any federal funds to support construction activities in the near future and therefore finds it highly unlikely that this condition will be repeated. However, the district will take the following steps as corrective action: 1. Update formal procedures to specifically require staff to consider Davis Bacon and other federal requirements when public works are funded with federal funds. 2. Ensure current staff responsible for public works project compliance understand the federal requirements when federal funds are used for such projects. The district believes that these corrective action steps in addition to a change in personnel responsible for overall federal compliance will provide reasonable assurance of future compliance. Anticipated date to complete the corrective action: 9/01/2023
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of e...
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and t...
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor?s finding: 2022-001 Name of contact person: Hector L. Pagan Anticipated completion date: 12/31/2023 Organization?s response: Concur Corrective Action Plan La Perla de Gran Precio, Inc., is always committed to complying with all the requirements and therefore we will ensure to perform all internal controls established in our written procedures. Therefore, purchasing personnel will ensure that purchase orders are performed for required transactions and verbal quotations will be documented as well. Additionally, before any disbursement, the director will ensure that transactions include wholly required documents such as requisition, purchase order, invoice, and quotations as applicable. Finally, management will review its internal controls to establish new thresholds for quotations.
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US...
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.
2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and contr...
2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and controls over the processing of beneficiary payments to ensure amounts are properly paid and reimbursed. Views of responsible officials and planned corrective actions: The county agrees with the finding. The county will improve the controls over processing beneficiary payments to ensure that the proper amounts are paid to beneficiaries. ERAP program management, who review and determine eligibility, will pay closer attention to process allowable benefit payments based on base rent and not include utilities. Corrective action was taken in the spring of 2023 when this issue was identified during the 2022 audit. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023
View Audit 23003 Questioned Costs: $1
Finding 2022-002 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: Medicaid Administrative Claiming (MAC) CFDA # 93.778 Finding Summary: We noted that the Center filed the quarterly reports as required; however, upon...
Finding 2022-002 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: Medicaid Administrative Claiming (MAC) CFDA # 93.778 Finding Summary: We noted that the Center filed the quarterly reports as required; however, upon reviewing the support for the expenditures for the second quarter, it was noted that reported numbers were inaccurate which resulted in incorrect reporting and the receipt of unearned grant funds. Responsible Individuals: Chief Financial Officer Corrective Action Plan: With specific regard to Medicaid Administrative Claiming (MAC) reporting? The Center will review and evaluate staff duties to provide proper segregation of duties. This will ensure that errors or irregularities are prevented or detected on a timely basis in the normal course of business and promptly corrected. The Center will review and evaluate staff training to ensure MAC reporting is performed in accordance with policies and procedures. The Center will review and evaluate MAC reporting review and approval processes to identify and correct errors prior to submitting the MAC reports. Anticipated Completion Date: August 31, 2023
View Audit 22913 Questioned Costs: $1
Finding 23156 (2022-011)
Significant Deficiency 2022
2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants...
2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the HEA. The University also did not document how the amount of the HEERF grant spent on these two required activities was reasonable and necessary given the unique circumstances of the University. As a result of this condition, the University did not fully comply with the requirements of the HEERF III grant. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action. The University will review the compliance requirements of each grant when received to ensure compliance with such requirements. The University will more properly track staff time in a detailed fashion in any similar circumstances in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/28/2023
Finding 23155 (2022-010)
Significant Deficiency 2022
2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student ...
2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student balances. Of the 40 students tested, two students were identified where the incorrect outstanding balance was used to calculate the student emergency aid grant, and one student was identified who was awarded emergency aid, however, the award was not paid to the student. As a result of this condition, the University overdrew funds from G5 in the total amount of $800 and failed to pay award to a student in the amount of $500. Auditor Recommendation. We recommend that the University implement procedures to review reconciliations for accuracy. Corrective Action: The University acknowledges this was an oversight and has put a new procedure in place that will identify this type of error and correct it sooner. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/12/2023
Finding 23154 (2022-009)
Significant Deficiency 2022
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being repor...
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being reported on the University's website. In July 2021, a lump sum amount was recorded to the books and records for an amount equal to the University's HEERF III institutional grant award ($584,212), and actual amounts expended were not monitored. As a result of this condition, the University did not fully comply with the requirements of the HEERF grants. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action: The University understands that the HEERF funds should have been recorded as revenue and expense items even if all the funds were being given directly to students. This procedure has been documented in our Standard Operating Procedures and the error will not occur again. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/31/2022
2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharge...
2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharged outstanding student balances using the excess student portion of HEERF III. Management advised students the funds could be applied to outstanding balances; however, students were not given the option to receive a cash payment in lieu of being applied to outstanding balances. Management also did not maintain detail records tracking how HEERF funds were spent across HEERF I, HEERF II, and HEERF III. As a result of this condition, the student portion of HEERF III was used for a purpose other than to provide emergency financial aid grants to students. The University partially discharged the existing student balance of 31 students amounting to $88,958. The University did not spend the required cumulative minimum of the student portion on allowable costs. Auditor Recommendation. We recommend management and accounting personnel with involvement in federal funding attend grant specific trainings and that the University maintain detailed records to allow the proper tracking of federal expenditures on a grant level basis. "Corrective Action: The University better understands the tracking requirements and the University will ensure any future funds are tracked appropriately based on the grant guidelines. Specifically with respect to HEERF III disbursements, Cleary agrees with the finding. After disbursing HEERF III funds to each student, some students had remaining outstanding balances. Management was concerned for a subset of 31 students who still had large remaining balances and were in danger of having that balance sent to a collection agency. So the remaining funds available were applied to the balances of those students. In other communications to students, the University had in the past offered students the option of applying the funds to their accounts or taking the amount in cash. Due to an oversight, the University did not offer that option to students in this circumstance. The University should have presented students with the option of receiving the HEERF funds in cash rather than having it applied to their student account. The University is in the process of drafting a communication to each of the 31 individual students affected, making them aware that Cleary applied HEERF funds to their outstanding student balances but should have offered a cash payment option. The letter will state that Cleary can issue cash disbursements if the student contacts the Student Accounts office. The communication also makes it clear to students that this will create a balance due on their current student account that must be satisfied before they can re-register for classes. In addition, Business Office and Financial Aid staff involved in federal funding will attend grant-specific training on an annual basis." Responsible Person. Alan Drimmer Anticipated Completion Date: 4/20/2023
View Audit 23264 Questioned Costs: $1
Finding 23137 (2022-004)
Significant Deficiency 2022
2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not...
2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not fully comply with the special tests and provisions requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing Title IV funds associated with students who withdraw. Corrective Action: The University recognizes the error of not returning this $28 in a timely manner. At the time, the University had only one individual, the senior financial aid advisor, with this responsibility and the staff member had a serious personal emergency which caused the delay. We have now implemented a new procedure and provided cross training to other staff members who can now return federal funds. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/24/2022
Finding 23136 (2022-003)
Significant Deficiency 2022
2022-003 ? Subsidized Loans Awarded to Student without Financial Need Auditor Description of Condition and Effect. The University provided a direct subsidized loan to a student without financial need. As a result of this condition, the University did not fully comply wit...
2022-003 ? Subsidized Loans Awarded to Student without Financial Need Auditor Description of Condition and Effect. The University provided a direct subsidized loan to a student without financial need. As a result of this condition, the University did not fully comply with student financial aid eligibility requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing student information to provide the correct type of financial aid to students. Corrective Action. The one instance noted in this finding for $1,361 was discovered in 2022-23 and the only one of its kind that Management is aware of. Once the University became aware of it, the student was notified, and the correction was made in Common Origination and Disbursement in the 2021-22 fiscal year. New qualified staff has been added to the Business Office and new student accounts software was implemented in Spring of 2022 that reviews need and grade level and awards loans properly. Responsible Person. Alan Drimmer Anticipated Completion Date: 11/16/2022
Finding No.: 2022-004 U.S. Department of Education ? 2021 & 2022 Elementary and Secondary School Emergency Relief Fund ? CFDA No. 84.425 Condition: The District...
Finding No.: 2022-004 U.S. Department of Education ? 2021 & 2022 Elementary and Secondary School Emergency Relief Fund ? CFDA No. 84.425 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Plan: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing
Finding No.: 2022-003 U.S. Department of Agriculture ? 2021 & 2022 Child Nutrition Cluster ? CFDA No. 10.555/10.553/10.649 Condition: The District?s accounting fun...
Finding No.: 2022-003 U.S. Department of Agriculture ? 2021 & 2022 Child Nutrition Cluster ? CFDA No. 10.555/10.553/10.649 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Plan: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing
Incorrect Pell Calculations Planned Corrective Action: The Organization awarded $1186 to the student in question on February 10, 2023. The Financial Aid Department will perform midterm audits to ensure that students are receiving the correct amount of Pell Grant. Person Responsible for Correctiv...
Incorrect Pell Calculations Planned Corrective Action: The Organization awarded $1186 to the student in question on February 10, 2023. The Financial Aid Department will perform midterm audits to ensure that students are receiving the correct amount of Pell Grant. Person Responsible for Corrective Action Plan: Cathy Lucas, Vice President of Administration Anticipated Date of Completion: February 10, 2023
FINDING 2022-002 Contact Person Responsible for Corrective Action: Dawn Mason and Dana Hedges Contact Phone Number: 260-868-2125 Views of Responsible Official. We agree with the finding. Description of Corrective Action Plan: The Food Service Director with prepare the monthly sponsor claims for reim...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Dawn Mason and Dana Hedges Contact Phone Number: 260-868-2125 Views of Responsible Official. We agree with the finding. Description of Corrective Action Plan: The Food Service Director with prepare the monthly sponsor claims for reimbursement. The Eastside Manager will review and sign off on the claims. The Food Service Director will submit the claims to the Indiana Department of Education after review by the Eastside Manager. Anticipated Completion Date: Ongoing - The Food Service Director and Eastside Manager will review and initial the monthly sponsor claims for reimbursement starting with the most recent month that requires submission.
Finding 22994 (2022-005)
Significant Deficiency 2022
Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. ...
Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. Plan: The District should assign an employee independent of the preparer to review the District's expenditure reports prior to submission to ensure that expenditures are only claimed for reimbursement subsequent to their payment. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kevin Haarman Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.
View Audit 22831 Questioned Costs: $1
Child Nutrition Cluster Reporting Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...
Child Nutrition Cluster Reporting Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The business manager will sign off on claim submissions to very accuracy for monthly claims so there are two sets of eyes on the claims to maintain accuracy. Name(s) of the contact person(s) responsible for corrective action: Edward Then, Business Manager Planned completion date for corrective action plan: 6/30/2023
Due to personnel changes, we do not access to the requested report. The finance team searched all files in their shared drive, and in any personal computer files to no avail. Moving forward, digital copies of reports will be kept in a shared drive accessible by multiple staff in the finance depart...
Due to personnel changes, we do not access to the requested report. The finance team searched all files in their shared drive, and in any personal computer files to no avail. Moving forward, digital copies of reports will be kept in a shared drive accessible by multiple staff in the finance department.
2022-001 Audit Adjustments Recommendation: We recommend the board and management work with their bookkeeping company to develop a process to review and identify such items in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...
2022-001 Audit Adjustments Recommendation: We recommend the board and management work with their bookkeeping company to develop a process to review and identify such items in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Office will establish a month end close checklist to ensure transactions are identified and properly recorded in the general ledger in a timely manner and conduct monthly financial statement reviews to ensure financial statements are complete and accurate. Name of the contact person responsible for corrective action: Carlo Hershberger, Director of Finance and Accounting Planned completion date for corrective action plan: September 30, 2023
Finding 22979 (2022-004)
Material Weakness 2022
FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expe...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Auditor and Commissioner will work together to ensure Project and Expenditure Amounts are properly reported to the Department of Treasury. The corrective plan of action will include the guidance of financial advisors to ensure reporting to be complete and accurate. Anticipated Completion Date: Corrective action plan will start immediately.
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Education Stabilization Fund 84.425D 84.425U Emergency Connectivity Fund 32.009 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Complet...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Education Stabilization Fund 84.425D 84.425U Emergency Connectivity Fund 32.009 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The expenditures were eligible to be moved to the ECF for reimbursement. They originally occurred in the District Additional Assistance Fund. The journal entry was not posted until the audit due to a misunderstanding by the Chief Financial Officer. In the future, the District will ensure complete understanding of the requirements of all federal funding received.
SIGNIFICANT DEFICIENCIES: 2022-001, 2022-002 Name of contact person: Candace Hodgkins, Ph.D., LMHC, CEO Corrective action: Management agrees with these findings. Many reports have been created to catch a variety of errors over the course of the year, and these reports are disseminated to staff on a ...
SIGNIFICANT DEFICIENCIES: 2022-001, 2022-002 Name of contact person: Candace Hodgkins, Ph.D., LMHC, CEO Corrective action: Management agrees with these findings. Many reports have been created to catch a variety of errors over the course of the year, and these reports are disseminated to staff on a daily basis. Additional reports are developed as issues are identified. Billing staff have been provided re-training in the usage of the electronic health record as recently as April 2022, which should alleviate setup issues with the coverage plans in the client account. To prevent billing to the wrong funding/program, billing staff will review the charges on a daily basis to spot incorrect amounts, incorrect assignment of the liability, or other errors that may arise. Each month end, data is reconciled with the KIS state data system and Invoice submitted to LSF. Any issues are corrected up to the time the invoice is approved. Finance will continue to monitor the amounts paid on the invoice match the units submitted at the point of time the month was closed. Corrections will be made in the year-to-date data submission sent in the following month if identified after a month end close.
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