Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,863
In database
Filtered Results
10,739
Matching current filters
Showing Page
165 of 430
25 per page

Filters

Clear
Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the requir...
Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: Management will include the Debt Reserve balance reporting in the Governing Board Packets each month for review and approval to meeting the required minimum balance. Anticipated Completion Date: 2025
FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDB...
FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDBG-CC Report on Jobs Retained report. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The original Corrective Action plan from 2021 audit was not followed once the previous employes was no longer with Jefferson County. The current employee will be documenting all reporting requirements with the Auditor’s Office and retaining a copy of the balance. Jefferson County is also working with Department of Housing and Urban Development to eliminate the loan cycle and establish a one time grant. Anticipated Completion Date: 12-31-2024
FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Act...
FINDING 2023-005 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Reporting – Material Weakness, Other Matters Errors were identified with the Report filed for the period ending March 31, 2023. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The Auditor’s Office followed the procedure that was believed to be true at the time. The Auditor’s Office will provide a report for a Commissioners to view once agreed upon that information will be uploaded, and printed with an Auditor’s Office signature and confirmation from a Commissioners for verification. Anticipated Completion Date: 12-31-2024
FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, er...
FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The cumulative obligations and current period obligations were understated by $104,988. The cumulative obligations and current period obligations reported was the total amount of grant funds expended through December 31, 2022 instead the funds expended through March 31,2023. Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@butler.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: I have already created a form to be used for all federal reporting. Someone in the office will verify the time frame reported and the amounts. This form is attached. Anticipated Completion Date: September 17, 2024
Finding 2023-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – July 1, 2022 Summary of Finding: Management did not consistently retain documentation evid...
Finding 2023-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – July 1, 2022 Summary of Finding: Management did not consistently retain documentation evidencing the performance of internal controls in place to review and approve FEMA expenditures submitted to the FEMA Portal. 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, 2024
Management agrees with the recommendation and is currently developing a system to ensure supporting documentation and proper approval is attached to reimbursement and payment requests. The system will be in place moving forward. AALV will continue to update policies to meet regulatory compliances.
Management agrees with the recommendation and is currently developing a system to ensure supporting documentation and proper approval is attached to reimbursement and payment requests. The system will be in place moving forward. AALV will continue to update policies to meet regulatory compliances.
FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and cor...
FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and correct errors. As a result, errors in reporting were identified. Contact Person Responsible for Corrective Action: Jennifer Pickett Contact Person Phone Number: 317-984-3512 jennifer.pickett@arcadia.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Clerk-Treasurer goes to do the Project and Expenditure report next, she will have the Grant Administrator set with her to complete the form. After the form is completed and has no errors the Clerk Treasurer will print the report off and allow her Deputy Clerk Treasurer to review it. Anticipated Completion Date: This will be corrected in 2025 when the report must be submitted again.
Finding 498533 (2023-002)
Significant Deficiency 2023
Significant Deficiency in Internal Control over Compliance, Other Matters 2023-002 Reporting Recommendation: We recommend the County review its processes and implement controls to formally review these quarterly reports and that they are compared and reconciled to the general ledger. Explanation ...
Significant Deficiency in Internal Control over Compliance, Other Matters 2023-002 Reporting Recommendation: We recommend the County review its processes and implement controls to formally review these quarterly reports and that they are compared and reconciled to the general ledger. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County is planning a more in-depth checklist of accounts to be reconciled and journal entries to be made along with regular check in and team meetings to meet the deadlines. Name(s) of the contact person(s) responsible for corrective action: Michelle Uitenbroek, Finance Director Planned completion date for corrective action plan: December 31, 2024 If the granting agencies have questions regarding this plan, please call Michelle Uitenbroek, Finance Director at 920-832-1674.
Finding 498531 (2023-001)
Material Weakness 2023
FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of mat...
FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of material misstatements prior to submission. Two of the four quarterly reports submitted during the audit period were selected for testing. For the two reports tested, all activity for the reporting period was not included, information submitted was not supported by the County's records, and the reports were not fairly presented Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number and Email Address: 765-456-2804 Jessica.secrease@howardcountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County will follow the internal controls established, including policies and procedures to ensure that the County provides the Treasury with complete and accurate information for the P&E Report in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Chief Deputy will continue to work with the Projects Manager to ensure the reporting is accurate and all obligations and expenditures are reported correctly before sending the information to a third-party vendor. The Auditor will review and approve any reporting prior to submission. Initialed reports will be kept within the grant file. Anticipated Completion Date: September 2024
Finding 498518 (2023-004)
Significant Deficiency 2023
Finding 2023-004 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster State ID Numbers and Titles: 435.283 IMAA State Share 395.168 Elderly and Handicapped County Aids Award Numbers: Unknown Federal Agency: U.S. Department of Health and Human Services Pass-Throu...
Finding 2023-004 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster State ID Numbers and Titles: 435.283 IMAA State Share 395.168 Elderly and Handicapped County Aids Award Numbers: Unknown Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State Agencies: Wisconsin Department of Health Services Wisconsin Department of Transportation Criteria: 2 CRF 200.303 Internal Controls requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The State Single Audit Guidelines (SSAG) require that local entities receiving State awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of expenditures. Condition/Context: During our testing, we were unable to view approval for the following number of expenditures in each program: • 93.778: 4 out of 7 of the expenditures tested. • 395.168: 15 out of 40 of the expenditures tested. • 435.283: 3 out of 6 of the expenditures tested. These samples were not statistically valid. Corrective Action Plan Corrective Action Planned: In response to Finding 2023-004 regarding Internal Control Over Financial Reporting, note that the County is aware that there is a lack of controls over its year-end financial reporting process. The County will endeavor to evaluate the need to increase additional staff to meet the deficiencies noted in the finding. However, because of its size, the County does not feel it is cost-effective to hire the number of employees needed to complete these tasks in-house at this point in time and will rely on an outside audit firm to review financial statements, disclosures and schedules. County administration and financial staff review the adjustments and reports prepared by the auditors to ensure the accuracy of the information. Name(s) of Contact Person(s) Responsible for Corrective Action: Ron Barger, Marquette County Administrator. Anticipated Completion Date: Administration will examine the lack of internal financial reporting on an ongoing basis and consider adding additional accounting staff as resources become available.
Finding 498508 (2023-003)
Significant Deficiency 2023
Finding Number: 2023-003 Finding Title: Procurement Policy Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Kit Johnson, County Auditor/Treasurer Corrective Action Planned: Traverse County has updated their procurement policy to comply with ...
Finding Number: 2023-003 Finding Title: Procurement Policy Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Kit Johnson, County Auditor/Treasurer Corrective Action Planned: Traverse County has updated their procurement policy to comply with the latest changes in the law. Anticipated Completion Date: Completed, May 21, 2024
Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement contr...
Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement controls over the recertification and rent change process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to perform quality control on files and note any pattern that develops for the same type of errors and take corrective action if a pattern develops. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025
Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagr...
Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Monitor and quality control documents as required by HUD. If quality control determines there is a pattern of the same type of discrepancy, then corrective actions will be taken. The finding is based on 2 late reexaminations and failure to automatically identify a client as disabled. This is marked as a repeat finding in the same category, but is not the same type of finding as last year.
Finding 498472 (2023-002)
Significant Deficiency 2023
The City will review the wage-rate testing prepared by the consultant and formally document their review
The City will review the wage-rate testing prepared by the consultant and formally document their review
Finding 498471 (2023-001)
Significant Deficiency 2023
The City will review the reports prepared by the consultant and formally document their review
The City will review the reports prepared by the consultant and formally document their review
Management’s response and corrective action is as follows: The Office of Community Development utilizes a loan service agency to manage, administer and oversee the funds for the loan program. Requests for loan forgiveness are submitted to the OCD by the loan service agency monthly for staff approv...
Management’s response and corrective action is as follows: The Office of Community Development utilizes a loan service agency to manage, administer and oversee the funds for the loan program. Requests for loan forgiveness are submitted to the OCD by the loan service agency monthly for staff approval. The OCD staff then reconciles this income monthly and submits the monthly report to the Finance Department for processing. Loan balances are not only altered by program income but also through loan forgiveness offered to low-to-moderate income residents. All loans are reviewed for forgiveness in compliance with the Code of Federal Regulations and are approved by the OCD before being executed by the Parish Attorney’s Office to provide multiple layers of review. Case files are maintained at the OCD and documentation of monthly reconciling has been provided along with an accounting ledger. The OCD is working to improve monthly reconciling templates to include incurred fees from the loan servicing agency as well as forgiveness events to provide an accurate gross revenue. Expected Implementation Date: June 2024 Contact person: Marlee Pittman Miller, Director, Mayor-President’s Office of Community Development
View Audit 321162 Questioned Costs: $1
FINDING 2023-003 COMPLETION AND TIMELY FILING OF SINGLE AUDIT REPORTS Effect and recommendation The Hospital implemented a new accounting and electronic health record (EHR) system in May of 2023 and incurred significant issues with the implementation resulting in both the financial statement and co...
FINDING 2023-003 COMPLETION AND TIMELY FILING OF SINGLE AUDIT REPORTS Effect and recommendation The Hospital implemented a new accounting and electronic health record (EHR) system in May of 2023 and incurred significant issues with the implementation resulting in both the financial statement and compliance audits being significantly delayed. This resulted in the Hospital’s financial statements and compliance audits for June 30, 2023 reporting period not being filed within the required timeline. Views of responsible officials and planned corrective actions The financial statement and compliance audit will be filed with the Federal Audit Clearinghouse shortly after issuance. Anticipated completion date Ongoing
Section III –Federal Award Findings and Questioned Costs FINDING 2023-002 DEBT SERVICE COVERAGE RATIO COMPLIANCE Effect and recommendation The Hospital implemented a new accounting and electronic health record (EHR) system in May of 2023 and experienced significant delays in being able to bill and...
Section III –Federal Award Findings and Questioned Costs FINDING 2023-002 DEBT SERVICE COVERAGE RATIO COMPLIANCE Effect and recommendation The Hospital implemented a new accounting and electronic health record (EHR) system in May of 2023 and experienced significant delays in being able to bill and process claims. The delays had a negative impact on overall operating results as additional accounts receivable allowances for both contractual adjustments and bad debts were necessary at June 30, 2023. The negative impact on overall operations resulted in the Hospital not meeting the required debt service coverage ratio of 1.5. The Hospital did receive a waiver from the USDA regarding this noncompliance matter. Views of responsible officials and planned corrective actions The implementation of the new electronic health records created a delay in operational workflow processes which required vendor modifications and corrections to the system. This delayed submitting insurance claims for reimbursement which continued throughout fiscal year 2024. Operations have now stabilized and the debt service coverage ratio is expected to be in compliance in fiscal year 2025. Anticipated completion date Ongoing
Finding 498441 (2023-014)
Significant Deficiency 2023
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2023-014 Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for corrective action: Kim To...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2023-014 Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for corrective action: Kim Toebben, Deputy Division Director, Division of Senior and Disability Services (DSDS) Anticipated completion date for corrective action: March 2025 Corrective action planned is as follows: The Division of Senior and Disability Services will implement the following actions to ensure a signed Participant Choice Agreement is completed and retained for all participants of the State Plan Personal Care program: • DSDS is developing additional training for staff completing the Participant Choice Statement. Staff historically received formal training regarding the use of the Participant Choice Statement at new employee training. Now form completion will be a component of both ongoing in-service trainings offered throughout the year to experienced staff and a component of a new training track designed specifically for those who have been employed 6-9 months. The goals of these new trainings will be to reiterate the importance of form completion at each assessment. • DSDS will include education on form completion at the twice annual provider update meeting that is required for all providers to attend. • DSDS continues to work closely with the current Case Management System vendor, Conduent. In the fall of 2023, enhancements were completed to the system to address issues related to attaching documents. • DSDS is actively developing a new Case Management System to replace the legacy system. The system is anticipated to go live in early 2025. This system will provide additional checks and balances to ensure forms are uploaded for each case completed. Regarding the recommendation to identify and replace all missing Participant Choice Agreements with newly completed agreements: While manually checking participant records creates an extreme administrative burden on staff already at full workload capacity, the DSDS Special Projects Team will begin working to identify and remediate missing documents. Remediation will also occur at regularly scheduled reassessments.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2023-015 Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Tracy Niekamp, ...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2023-015 Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Tracy Niekamp, Administrator, Section for Long Term Care Regulation, Division of Regulation and Licensure Anticipated completion date for corrective action: December 31, 2024 Corrective action planned is as follows: Missouri Department of Health and Senior Services (DHSS) through the Section for Long-term Care Regulation (SLCR) will continue its efforts to conduct survey procedures within required timeframes. Since 2019, there has been a substantial increase in the number and severity of complaints, as well as the severity of violations in long term care facilities. Complaints have increased overall by thirty-six percent (36%) from 9,011 complaints in FY2019 to 12,236 complaints in FY2023. The largest increase has been in severe complaints, including a 125% increase in immediate jeopardy complaints (which require an onsite investigation within 24 hours) and a twenty-five percent (25%) increase in non-immediate jeopardy high priority complaints (which require onsite investigation within 10 working days). Surveyors often must be reassigned to investigate these serious complaints, which results in delays in conducting revisits and sending statements of deficiencies. In addition to frequency and severity of complaints, DHSS has seen an increase in the number of citations issued per recertification survey and per complaint investigation. Since 2019, the average number of health citations issued to a facility during a recertification survey has increased by 25% and the number of citations issued from stand-alone complaint findings has increased 100% during the same timeframe. The number of citations issued at an immediate jeopardy level scope and severity have increased from 2021 to 2023 by almost 38%. These increases require additional time devoted to investigating often complex violations and additional time spent performing write up activities, including the creation of the Statement of Deficiency, plan of correction reviews, onsite and offsite revisit activities and communication with complainants and facilities. Workload increases often require team members to begin investigating new complaints prior to the write up activities or revisits from earlier surveys. Additionally, subsequent complaint investigations often cause revisits to be delayed due to open enforcement cases and substantial compliance date conflicts. DHSS continues to experience staffing shortages, particularly in the Registered Nurse job classification, which impacts the ability to complete work consistently within the prescribed time frames. Each recertification survey requires at least one team member to be a Registered Nurse and due to the nature of many complaints, a Registered Nurse must also complete these investigations. There has been no meaningful increase in the federal budget since 2015, which further impacts the ability to hire and retain Registered Nurses. In addition, there is an ongoing shortage in the labor market for these professionals. The shortage has driven salaries well beyond the DHSS surveyor salary structure. DHSS has experienced turnover among surveyors leaving for other opportunities offering a much higher salary. DHSS invests at least one calendar year into training new surveyors to meet Centers for Medicare and Medicaid Services (CMS) requirements for surveyor qualifications. In 2015, the number of Registered Nurse vacancies in the Section for Long-Term Care averaged 14 positions. In 2023, the average was 27 positions. Candidates routinely will not apply for positions or show up for interviews because of the salary gap. In order to attempt to meet these time frames, DHSS has and will continue to request additional funding from both federal and state sources to increase across the board salaries for Registered Nurse and other survey staff. DHSS has also hired retired federally-qualified surveyors part-time to help with survey and complaint backlogs. DHSS continually works to identify inefficiencies and implement measures to address them, such as bundling complaint investigations with other regulatory processes. As a short-term, time-limited solution possible through one-time additional funding from the CMS and the Centers for Disease Control and Prevention (CDC) Epidemiology and Laboratory Capacity Enhancing Detection Expansion grant (ELC EDEX), DHSS has contracted with three third-party contractors to complete recertification surveys.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2023-007 Medicaid and CHIP Eligibility Determination Timeliness Name of...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2023-007 Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: July 31, 2024 Recommendations: The DSS through the MHD and the FSD ensure participant eligibility is determined within the required timeframes. DSS Response: The DSS agrees with this finding. During SFY 2022, DSS experienced significant delays in completing determinations of eligibility at application, resulting in sizable backlogs and applications pending beyond the timeframes permitted in regulation. Due to this, Missouri collaborated with CMS to mitigate the backlog. As of September 30, 2022, DSS had completed processing of all overdue applications. The mitigation plan is located at https://www.medicaid.gov/medicaid/eligibility/downloads/missouri-mitigation-plan.pdf. Since DSS completed the processing of all overdue applications as of September 30, 2022, DSS has continued to receive a substantial increase in applications, both directly from applicants and from the Federal Facilitated Exchange (FFE). Additionally, DSS FSD has encountered staffing shortages, which has contributed to the delay in application processing. To address the continued increase in applications, DSS is leveraging new and available technologies. These technologies are intended to assist the department and participants with necessary actions such as submitting applications, verifying income and resources, and providing required information. Corrective action planned is as follows: The DSS will continue to work towards completing applications within the established timeframes outlined in 42 CFR 435.912(c)(3) and 42 CFR 457.340(d).
Finding 498429 (2023-006)
Significant Deficiency 2023
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2023-006 Medicaid and CHIP Participant Eligibility Terminations Name of...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2023-006 Medicaid and CHIP Participant Eligibility Terminations Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: June 30, 2024 Recommendations: The DSS through the MHD and the FSD review, strengthen, and enforce internal controls to ensure ineligible participant cases are closed when necessary and resume the DHSS vital records death match in the MEDES. DSS Response: The DSS partially agrees with this finding. Although, at this time, a death match with Department of Health and Senior Services (DHSS) vital records is not functional in MEDES, the death match is functional in the Family Assistance Management Information System (FAMIS) eligibility system currently used for SNAP, TANF, and MO HealthNet for Aged, Blind, and Disabled individuals. When the match is received into FAMIS from DHSS, that information is included on the eligibility file submitted to MMIS to ensure that the death date is captured in MMIS to prohibit any payments after the death of the individual. This control ensures that no improper payments are made on a beneficiary’s behalf after the date of death. DSS has processes in place to close eligibility when death information is received from family members and providers during the certification period. Additionally, DSS administers an electronic verification match with the federal hub during the annual review process to inquire about death. DSS also intends to resume use of the DHSS vital statistics match in MEDES in the future, but does not have an expected resumption date at this time. During the audit period, the FSD Call Center had processes in place to accept calls for applications, renewals, change in circumstance, and inquiries. However, contracted staff are unable to authorize any action that results in a case closing and that authorization must be completed by a DSS employee. There were procedures in place to transfer a call that will result in a case closing to a DSS employee. However, the participant cited in the finding failed to remain on the line during the transfer process, resulting in DSS staff not receiving the request to voluntarily close the case. Although call center staff noted in the electronic case file the purpose of the call, there are not systematic controls in place to take action or create tasks for DSS employees from the case notes. The DSS is strengthening internal controls by developing technology to receive changes from participants using technology that will populate the changes reported into MEDES and will create a task for DSS staff to review and authorize the change in the case. Additionally, participants can also report changes, including voluntary case closure on the FSD Portal at https://mydss.mo.gov/. Changes reported through the FSD Portal are uploaded and tasks are generated for DSS staff to review and complete the determination. Corrective action planned is as follows: Technology updates to receive changes from participants will be implemented in June 2024.
View Audit 321142 Questioned Costs: $1
Finding 498428 (2023-005)
Significant Deficiency 2023
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2023-005 Medicaid and CHIP MAGI-Based Participant Eligibility Redeterminations...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2023-005 Medicaid and CHIP MAGI-Based Participant Eligibility Redeterminations Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: N/A Recommendations: The DSS through the MHD and the FSD review and correct cases for participants with manual overrides in the MEDES, ensure redeterminations are completed for these participants as required, and close the cases of any ineligible participants. In addition, the DSS should ensure system controls are functioning as designed for these participants. DSS Response: The DSS disagrees with this finding. The DSS disagrees there is a significant deficiency in internal controls. As noted in the finding, from the 60 participants selected, the SAO did not identify any participants with previously-established overrides; therefore, no incorrect payments were cited. Section 6008 of the Families First Coronavirus Response Act (FFCRA) required states to provide continuous coverage, through the end of the month in which the PHE period ends, to all Medicaid beneficiaries who were enrolled in Medicaid on or after March 18, 2020, regardless of any changes in eligibility unless the individual voluntarily terminated eligibility, is deceased, or moved out of state. As required by the Centers for Medicaid and Medicare Services (CMS) during the PHE, the DSS had processes in place to terminate eligibility for individuals who were deceased, voluntarily requested closure, or reported they have moved out of state when a current change was reported. The Consolidated Appropriations Act, 2023, signed on December 29, 2022, amended section 6008 of the FFCRA such that the continuous enrollment condition ended on March 31, 2023. During the PHE, the DSS did not conduct reviews of cases that did not report current changes. The DSS developed a report identifying all individuals with manual overrides and their certification dates to complete annual reviews on them. The DSS is actively working the report and have initiated annual reviews on all individuals that have had MO HealthNet eligibility for at least twelve consecutive months. The DSS anticipates completing the review of all individuals by August 31, 2024, to account for the required 90 day reconsideration period as required in 42 CFR 435.916.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-004 – Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective acti...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) Audit Finding Number: 2023-004 – Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective action: Ashley Logan Anticipated completion date for corrective action: June 30, 2024 Recommendation: The DSS through the MHD review, strengthen, and enforce internal controls over Medicaid and CHIP receipts. The MHD should restrict user access within the MMIS for FORU accounting personnel and adequately segregate asset custody and receipt recording duties from accounts receivable duties, or perform documented supervisory reviews of MMIS entries and changes made by employees whose duties are not segregated. In addition, the MHD should establish procedures to account for all cash control numbers to ensure all receipts are deposited or returned to senders. DSS Response: DSS agrees with the auditor's finding. Our Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: MHD has implemented a process to document supervisory reviews of the Finance Manual Checks Quarterly report to ensure segregation of duties in HeathTrack/AHS. MHD will continue to perform the audit of clerk ID adhoc reports to review any segregation of duties within the MMIS. To ensure all cash control numbers are accounted for, MHD is implementing a new cash control number sequence, exclusive to manual checks logged within the FORU. This will resolve the issue of cash control numbers occurring out of sequence due to AHS running files in the background at the same time checks are being logged.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Missouri Medicaid Audit and Compliance (MMAC) Audit Finding Number: 2023-003 - Medicaid and CHIP New Provider Eligibility ...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2023 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Missouri Medicaid Audit and Compliance (MMAC) Audit Finding Number: 2023-003 - Medicaid and CHIP New Provider Eligibility Name of the contact person responsible for corrective action: Dale Carr Anticipated completion date for corrective action: June 30, 2024 Recommendation: The DSS through the MHD and the MMAC review, strengthen, and enforce internal controls to ensure complete new provider enrollment application checklists are prepared and retained documenting that new Medicaid and CHIP provider applications were reviewed and screened as required. DSS Response: DSS agrees with the auditor's recommendation. The Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: 1. The MMAC Provider Enrollment Unit (PEU) will add a new final check box at the bottom of the provider enrollment verification form where the PEU clerk will verify each required step to enroll a new provider was completed. 2. The MMAC PEU will increase the number of quality control reviews of completed provider enrollment verification checklists by supervisors and managers. 3. MMAC PEU will train the staff that are scanning the completed enrollment files into FileNet to look at the verification checklist and make sure it has all required initials and checks. If they determine it does not, it will be returned to the PEU staff member that processed the enrollment. 4. All PEU staff working new enrollments will be retrained on the importance of checking each step on the verification checklist to indicate whether each step was completed or “not applicable”.
« 1 163 164 166 167 430 »