Corrective Action Plans

Finding 382592 (2023-005)

Material Weakness 2023

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2023-005 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Linda Williams Contact Phone Number: 219-764-6209 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The PTS Office of Grants and Assessmen...

Finding 2023-005 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Linda Williams Contact Phone Number: 219-764-6209 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The PTS Office of Grants and Assessments will collaborate with the PTS Finance Office to establish a system of internal controls and separation of duties to ensure a thorough review prior to the submission of the Annual ESSER Data Report. Anticipated Completion Date: April 2024

View Audit 296149

Finding 382586 (2023-003)

Significant Deficiency 2023

Portage Township Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

Finding 2023-003 – Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number: 219-850-1914 - qvanrypces.k12.in.us Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Provider/Emp...

Finding 2023-003 – Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Quinnlyn Van Rys Contact Phone Number: 219-850-1914 - qvanrypces.k12.in.us Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Provider/Employee will submit payroll records by student services monthly/bi-monthly to the bookkeeper. Once payroll records are received, the CFO will prepare a spreadsheet that calculates the time serviced by the non-public school and member school. Once the total hours are calculated, a percentage based on total hours worked for each member school will be used to allocate the provider/employee time for each member school. This documentation will be attached to each reimbursement request. This documentation will be reviewed and signed off by the Director of Special Education of Portage Township Schools. Anticipated Completion Date: March 2024

View Audit 296149

Finding 382584 (2023-007)

Significant Deficiency 2023

Commonwealth of Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Beginning January 31, 2024, DDAP started having internal discussions to determine the most effective and efficient methodology to evaluate the internal controls of the SCAs' data being reported to DDAP during the federal grant period and in the PPRs. Steps currently being taken by DDAP include updat...

Beginning January 31, 2024, DDAP started having internal discussions to determine the most effective and efficient methodology to evaluate the internal controls of the SCAs' data being reported to DDAP during the federal grant period and in the PPRs. Steps currently being taken by DDAP include updating the SCAs' monitoring process for the next annual monitoring cycle for FY 2023-24. The goal is to have a sound methodology with formalized policies and procedures in place by April 2024 to ensure the data collected is sampled for accuracy going forward. To ensure accuracy of the information reported by the SCAs, which is included on the PPRs, DDAP will add verification of this data to the current SCA monitoring process. Specifically, the Project Officers who conduct SCA monitoring will: - Add a question to the SCA Pre-Submission packet: ‘How does your SCA track SOR-funded clients in order to accurately report them on the SOR Report?’ The SCA must specifically state how they are accounting for these clients and how they arrive at the data reported to DDAP. If DDAP determines the process is not acceptable, the SCA will be required to revise and resubmit. - During the virtual monitoring call, Project Officers will review the SCA’s written answer to the question, and ensure they have a full understanding of where the SCA keeps data on SOR-funded clients, and how they access this data to complete the SOR reports. - During the onsite monitoring visit, the Project Officers will take the most recently submitted SOR report and ask the SCA staff to duplicate the steps they used to arrive at the reported numbers. * If the SCA is able to demonstrate how clients are tracked and the steps used to determine the reported numbers produce results consistent with what was submitted in the report, the SCA’s submitted data will be considered verified. * If the SCA is unable to demonstrate how clients are tracked, and the steps used to determine the reported numbers do not produce results consistent with what was submitted in the report, the SCA will be required to implement a process by which they can accurately track this data and report client numbers. Any SCA required to implement a new client-tracking system will be required to submit backup documentation with their SOR reports, until such time as they are able to demonstrate to DDAP that they are accurately tracking clients and can demonstrate the steps used to determine their reported numbers. - This review process and results will be added to the Monitoring Report sent to the SCA at the end of the monitoring cycle, to reflect the SCA’s compliance status. Anticipated Completion Date: 09/30/2024 Contact Names: Susan Duff, Chief, Program Monitoring Division; Autumn Croasmun, Project Director for State Opioid Response III Grant; Tia Roebuck, Director, Division of Budget and Procurement

View Audit 296143 Questioned Costs: $1

Finding 382583 (2023-006)

Material Weakness 2023

Commonwealth of Pennsylvania

PA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.404

DOC will institute internal controls to review and monitor, on a quarterly basis, medical costs billed from the pharmaceutical vendor to ensure the billing is consistent with contract language. The review will be done by a Fiscal Management Specialist (FMS). The internal control will consist of the...

DOC will institute internal controls to review and monitor, on a quarterly basis, medical costs billed from the pharmaceutical vendor to ensure the billing is consistent with contract language. The review will be done by a Fiscal Management Specialist (FMS). The internal control will consist of the following: - Beginning with the December 2023 invoice, DOC will request fully executed procurement documents from the pharmaceutical contractor to verify acquisition costs. - The current contract language states that pharmaceuticals are billed at actual acquisition costs plus a dispensing fee. Therefore, the FMS will match the acquisition cost for the vendor for a sample of transactions to the invoices received from the vendor. - DOC will conduct this review on the pharmaceutical invoices for March, June, September, and December in each year continually. - DOC will document the review using an excel spreadsheet that has the universe of pharmacy orders by patient – matching the records and recording the date the review was done. All documents will be saved in an internal medical invoice folder. - Reviews will be completed by the last day of the month after the invoice is submitted. - Training on the new process will be done by March 31, 2024. Findings (or lack thereof) will be reported to DDAP by April 30th, July 31st, October 31st, and January 31st of each year via email. - If there are discrepancies, the vendor will be contacted immediately and a true-up will be requested in the next month’s invoices (either a credit or a debit depending on the discrepancy). DOC will continue to utilize PACE to complete full audits on reasonability of drug prices. DOC acknowledges, due to purchasing and distribution practices for the pharmaceutical vendor, Sublocade was not on prior reports. However, in the third and fourth quarter of 2023, Sublocade was added to the quarterly PACE audits for reasonability of drug prices. DOC has spoken with PACE and will now receive all quarterly audits and will be invited to all meetings between PACE and the contracted pharmaceutical vendor to discuss any findings. Anticipated Completion Date: 03/31/2024 Contact Names: Erica Benning, Director, Healthcare Services; Jodilynn Jacob-Byrd, Fiscal Management Specialist

View Audit 296143 Questioned Costs: $1

Finding 382570 (2023-022)

Significant Deficiency 2023

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Matching / Level of Effort / Earmarking

The following steps were taken to address this material weakness: - Finalize FFATA procedures to ensure a consistent FFATA review is being conducted in General Accounting. - Mangers will review FFATA preparer’s reports for completeness. - Review fiscal year end FFATA errors and make corrections need...

The following steps were taken to address this material weakness: - Finalize FFATA procedures to ensure a consistent FFATA review is being conducted in General Accounting. - Mangers will review FFATA preparer’s reports for completeness. - Review fiscal year end FFATA errors and make corrections needed so the FFATA reports are in FSRS and USAspending.gov. Anticipated Completion Date: 11/01/2024 Contact Names: Sandra Bruno, Integrated Financial Service Manager; Jamie Jerosky, Assistant Director

View Audit 296143

Finding 382556 (2023-016)

Significant Deficiency 2023

Commonwealth of Pennsylvania

PA

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Office of Medical Assistance Programs’ Bureau of Data and Claims Management (BDCM) is currently negotiating an amendment to the PROMISe contract with Gainwell Technologies. The amendment will modify the NCCI performance requirement to include a statement equivalent to “Only a state Medicaid agency h...

Office of Medical Assistance Programs’ Bureau of Data and Claims Management (BDCM) is currently negotiating an amendment to the PROMISe contract with Gainwell Technologies. The amendment will modify the NCCI performance requirement to include a statement equivalent to “Only a state Medicaid agency has the discretion to release additional information for selected individual edits or limited ranges of edits from the files posted on the secure RISSNET portal.” Anticipated Completion Date: 06/30/2024 Contact Name: Toni Hoffecker, Dir., Div. of Systems, Monitoring and Oversight, BDCM

View Audit 296143

Finding 382536 (2023-002)

Material Weakness 2023

Commonwealth of Pennsylvania

PA

Matching / Level of Effort / Earmarking

As pointed out in the conditions of the finding, audit testing confirmed that PDOA met the state spending requirement for the FFY ended September 30, 2022, for Title III, Parts B and C applicable to Aging Cluster. However, PDOA did not file the MOE Certification for the FFY ended September 30, 2022...

As pointed out in the conditions of the finding, audit testing confirmed that PDOA met the state spending requirement for the FFY ended September 30, 2022, for Title III, Parts B and C applicable to Aging Cluster. However, PDOA did not file the MOE Certification for the FFY ended September 30, 2022, as required. An extension was necessary due to the Area Agencies on Aging’s noncompliance with quarterly reporting into AccuFund. The certification includes other Title III Parts applicable to other, non-Aging Cluster, federal programs which are reported by the subrecipients. Once the records are reconciled by virtue of program income being confirmed as reported, totals ending through September 30, 2023, can be submitted. Accordingly, the extension was requested for FFY 2022 final Federal Financial Reports (FFRs/SF-425s) and HHS granted a new deadline of March 31, 2024, to include reported figures instead of predominately estimations. As a result, PDOA has developed and implemented the following remedial actions necessary to address the deficiency in the Maintenance of Effort Certification Reporting Process: - Increased communication between the Bureau of Finance and the Bureau of Accounting and Financial Management (BAFM) to collaboratively work toward producing accurate reports and meet annual requirements. - Standard Operating Procedures to be established in concert with BAFM projected for completion by June of 2024. - Transparency of calculations is one of the considerations being taken on the procedural documents being drafted to ensure the amount of state funds expended is appropriately reported on the MOE. - PDOA is working with HR to hire a vacant position responsible for standardizing the cycles of reporting and to closely monitor compliance. - Additional internal control framework initiated; BAFM has agreed to assist in the certification of state resources expended set forth by Title III of the Older Americans Act, under the approved state plan. - PDOA resolves to follow the recommendation to remit the Certification of MOE as required annually to HHS at the end of each FFY. - Follow-up procedures resulting from this finding will be reviewed and adjusted as needed to deliver optimal outcomes. Preliminary procedures will be directed to the agency’s audit review committee for resolution of completeness. - In the event the audit review committee determines additional steps beyond the monitoring efforts outlined above are insufficient, additional efforts will be communicated to the AAA network. Anticipated Completion Date: 06/30/2024 Contact Name: Jennifer Cave, Fiscal Management Specialist, PDOA Audit Liaison

View Audit 296143

Finding 382529 (2023-019)

Significant Deficiency 2023

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

L&I: A request has been made to RSA for the correction of the report. A correction will be made by OB-OCO once the report is open. To avoid typographical errors in the future, the CFO and the Division Chief of Budget and Admin will review the report after submission by OB-OCO to ensure the submissio...

L&I: A request has been made to RSA for the correction of the report. A correction will be made by OB-OCO once the report is open. To avoid typographical errors in the future, the CFO and the Division Chief of Budget and Admin will review the report after submission by OB-OCO to ensure the submission is correct. Anticipated Completion Date: 04/15/2024 Contact Name: Zulqarnain Nasir, Chief Financial Officer, OVR, L&I OB-OCO: • General Accounting revised our procedures to include having both the reviewer and preparer match the PDF output to the final Excel spreadsheet. • General Accounting discussed this finding and procedure change with the applicable staff on February 28, 2024 and February 29, 2024. • OVR has requested that the USDE unlock the RSA-17 Report for editing. General Accounting will submit a revised RSA-17 report to USDE once the report is unlocked. Anticipated Completion Date: 04/15/2024 Contact Names: Carson Buck, Commw. Accountant Manager; Kathleen Bolick, Accountant 3

View Audit 296143

Finding 382528 (2023-018)

Significant Deficiency 2023

Commonwealth of Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.309 § 200.461

The final report for the grant H126A210056 has already been submitted to the RSA. No changes can be made to the RSA report at this point. A reconciliation process has been introduced which will eliminate period of performance (POP) violations for the current/future grants. Currently, OVR is using th...

The final report for the grant H126A210056 has already been submitted to the RSA. No changes can be made to the RSA report at this point. A reconciliation process has been introduced which will eliminate period of performance (POP) violations for the current/future grants. Currently, OVR is using this method to ensure correction of POP violations for the current VR grants (if any). Adjusting entries to correct the POP violation in SAP will be posted by 04/15/2024 subject to the approval of OB-OCO to open the closed internal orders of the grant. Anticipated Completion Date: 04/15/2024 Contact Name: Zulqarnain Nasir, Chief Financial Officer, OVR

View Audit 296143 Questioned Costs: $1

Finding 382482 (2023-012)

Material Weakness 2023

Commonwealth of Pennsylvania

PA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Office of Income Maintenance (OIM) Bureau of Operations (BOO) BOO will take the following actions to address the finding: 1. All CAOs and district offices will be reminded of the EBT Coordinators’, alternates’, pinners’, and card makers’ responsibilities. The BOO will ensure users in the EBT Card T...

Office of Income Maintenance (OIM) Bureau of Operations (BOO) BOO will take the following actions to address the finding: 1. All CAOs and district offices will be reminded of the EBT Coordinators’, alternates’, pinners’, and card makers’ responsibilities. The BOO will ensure users in the EBT Card Tracking Database know their responsibilities and segregation of duties and will ensure there is coverage for card pinning until 5:00 pm each business day. Also, reminders to be sent to review the OIM EBT Procedural Manual periodically and when updates occur. This will occur by April 1, 2024. 2. All CAOs and district offices will be reminded to maintain adequate security of the EBT cards, card inventory, pinning devices, and ribbons. The EBT office will ensure all offices have two pinning devices and that they are in working order. This will occur by April 1, 2024. 3. OIM mandates annual training for EBT personnel to be completed at the beginning of each year. The training includes reviewing the procedures that safeguard access to the EBT systems. Area managers and staff assistants monitor completion of the training. Also included are the following: a. Review of roles and responsibilities and who may hold a role b. Card maker and pinner coverage for all business hours c. Proper security for EBT cards and associated items d. Timeframes for submitting changes e. Retention timeframes Anticipated Completion Dates: 1, 2 - 04/01/2024; 3 - Completed Contact Name: Jeanette Coulston, Staff Assistant to Director, Bureau of Operations OIM Bureau of Program Support (BPS)/EBT Project Office BPS will take the following actions to address the finding: 1. The EBT Project Office will make updates to the EBT Procedures Manual (Manual) and OIM EPPIC EBT Systems Application form (application) as needed. Notification of updates will be sent to CAO staff via email. This is expected to occur by April 1, 2024. 2. The EBT Program office will provide guidelines for the CAOs to follow when reviewing/updating their written internal procedures for EBT security of card mailings. This is expected to occur by April 1, 2024. 3. The EBT Project Officer will start retraining parties that are responsible for the completion of the EBT Headquarters Card Destruction log. This is expected to occur by April 1, 2024. Anticipated Completion Date: 04/01/2024 Contact Name: Tonya Holloway, Division Director OIM Bureau of Program Evaluation (BPE)/Division of Corrective Action (DCA) BPE will take the following actions to address the finding: The Bureau of Program Evaluation, Division of Corrective Action conducts EBT Card Security reviews at every CAO and District Office that issues EBT cards. These reviews are completed on a 3-year rotation to ensure compliance in the execution of documented policies and procedures. BPE/DCA will adjust the review criteria to incorporate any procedural changes implemented in the Electronic Benefit Transfer Procedures Manual. The current rotation schedule spans FFY 2022- FFY 2024. The new 3-year schedule will begin October 2024. Anticipated Completion Date: October 2024 Contact Name: Amira S. Milikin, Division Director

View Audit 296143 Questioned Costs: $1

Finding 382476 (2023-004)

Material Weakness 2023

North Harrison Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2023-004 – Education Stabilization Fund Wage Rage Requirement Contact Person Responsible for Corrective Action: Administration and Head of Maintenance Contact Phone Number: 812-347-2407 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Superin...

Finding 2023-004 – Education Stabilization Fund Wage Rage Requirement Contact Person Responsible for Corrective Action: Administration and Head of Maintenance Contact Phone Number: 812-347-2407 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Superintendent will review with Grant Coordinator on any building projects where funds are allocated. Anticipated Completion Date: On going

View Audit 296134

Finding 382471 (2023-003)

Significant Deficiency 2023

North Harrison Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: We recommend that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure non-public proportionate share funds are appropria...

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: We recommend that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure non-public proportionate share funds are appropriately allocated to the member school based on expenditures charged directly on behalf of the member school. Supporting documentation for these expenditures should be retained for audit. Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: (812) 738-2168, extension 1012 - WallaceC@shcsc.k12.in.us

View Audit 296134

Finding 382468 (2023-002)

Material Weakness 2023

North Harrison Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Auditee Contact Person: Paula Powers Title of Contact Person: Food Service Coordinator Phone Number: 812 347-3905 Findings 2023-002-Child Nutrition Cluster-Eligibility Views or Responsible Official: We concur with the findings. Description of Corrective Action Plan: With future processi...

Auditee Contact Person: Paula Powers Title of Contact Person: Food Service Coordinator Phone Number: 812 347-3905 Findings 2023-002-Child Nutrition Cluster-Eligibility Views or Responsible Official: We concur with the findings. Description of Corrective Action Plan: With future processing of free and reduced applications, the Food Authority will process the application. A second person will review and sign the application in order to maintain proper checks and balances. Anticipated Completion Date: March 2024

View Audit 296134

Finding 382463 (2023-061)

Material Weakness 2023

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403 § 200.430

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is ...

Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is in the process of obtaining affidavits from all Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities who received payments under LB1014 stating that funds were used for allowable purposes. Premium Pay: We do not believe any corrective action is warranted as our files were corrected with the Auditor’s guidance and assistance in accordance with all CSLFRF eligibility requirements. Assistance to Nonprofits: For Shovel-Ready awards that have already been granted, DED will confirm prior to close-out of the grant that there is sufficient supporting documentation showing the awardee suffered a harm related and reasonably proportional to the award. Sufficient supporting documents must prove that the nonprofits suffered an economic harm, such as a decrease in revenue or an increase in expenses due to COVID-19. The evidence may include but is not limited to: • Profit and loss statements showing a decrease in revenue or an increase in expenses • Audited financial statements showing a decrease in review or an increase in expenses • Change in a line of credit • Increase in costs for projects related to COVID-19, such as construction cost data, • Decrease in written pledges related to COVID-19 • Decrease in donations related to COVID-19 • Historical fundraising comparisons University of Nebraska: The University project is ongoing. In the next six months, Military/NEMA will initiate monitoring activities to include the review and validation of expenditures for allowability as required under 2 C.F.R. part 200. Nursing Scholarships: DHHS’ current internal controls for the Nursing Scholarship program have minimized the risk of fraud as they correctly identified this case of fraud and have identified others prior to any payment being made. DHHS will continue to review payments for the Nursing Scholarship program, which uncovered the $5,000 identified in the finding. Contact: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Premium Pay: Nicole Zimmerman, Finance Director Assistance to Nonprofits: Audrey Sautter, DED Compliance Team Manager University of Nebraska: Erv Portis, Assistant Director-Nebraska Emergency Management Agency (NEMA) Nursing Scholarships: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Anticipated Completion Date: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: June 2025 Premium Pay: N/A Assistance to Nonprofits: DED will draft a policy to place the above into effect within the next 7 days. University of Nebraska: July 2024 Nursing Scholarships: June 2025

View Audit 296116 Questioned Costs: $1

Finding 382462 (2023-060)

None 2023

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: o...

Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: ongoing

View Audit 296116 Questioned Costs: $1

Finding 382456 (2023-023)

None 2023

State of Nebraska

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Program: AL 14.228 – Community Development Block Grants – Reporting Corrective Action Plan: DED has changed its FFATA reporting procedure to ensure that the FFATA information is reported in FSRS within the required timeframe. The FFATA reporting process was previously a special condition to the r...

Program: AL 14.228 – Community Development Block Grants – Reporting Corrective Action Plan: DED has changed its FFATA reporting procedure to ensure that the FFATA information is reported in FSRS within the required timeframe. The FFATA reporting process was previously a special condition to the release of funds. The timeframe for completing special conditions often takes months, which is beyond the deadline for reporting FFATA information to FSRS. DED has changed its procedure to require that the awardee submit the FFATA information to DED at the time the awardee executes the subaward. Nothing can proceed and move forward in the award workflow until DED receives the FFATA information. DED program staff is notified of completion of the FFATA information by the awardee. The FFATA information is now given to the Finance Team when the subaward is executed which gives the Finance Team adequate time to submit the information to FSRS. All DED’s departments, programs, and awards that manage federal grants now use this FFATA procedure. Contact: Audrey Sautter, DED Compliance Team Manager Anticipated Completion Date: DED has already implemented this new FFATA procedure.

View Audit 296116

Finding 382455 (2023-064)

None 2023

State of Nebraska

NE

Subrecipient Monitoring Matching / Level of Effort / Earmarking

Program: AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Plan: The Agency’s top priority is to respond to its vacancy needs by continuing working with department Human Resources to find, hire, and train viable candidates who can pe...

Program: AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Plan: The Agency’s top priority is to respond to its vacancy needs by continuing working with department Human Resources to find, hire, and train viable candidates who can perform these important functions. Contact: Erv Portis Anticipated Completion Date: Ongoing

View Audit 296116

Finding 382454 (2023-063)

Significant Deficiency 2023

State of Nebraska

NE

Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.332 § 200.501 § 200.514 § 200.521

Program: AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: The Agency’s top priority is to respond to its vacancy needs by continuing working with department Human Resources to find, hire, and train viable candida...

Program: AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: The Agency’s top priority is to respond to its vacancy needs by continuing working with department Human Resources to find, hire, and train viable candidates who can perform these important functions. Contact: Erv Portis Anticipated Completion Date: Ongoing

View Audit 296116

Finding 382447 (2023-051)

Significant Deficiency 2023

State of Nebraska

NE

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program – Allowability & Eligibility Corrective Action Plan: User guides and training materials will be reviewed and updated if deemed necessary for clarity. Individual staff who made the errors will be follo...

Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program – Allowability & Eligibility Corrective Action Plan: User guides and training materials will be reviewed and updated if deemed necessary for clarity. Individual staff who made the errors will be followed up with to ensure they understand the policies going forward. Contact: Catherine Gekas Steeby Anticipated Completion Date: 6/30/2024

View Audit 296116 Questioned Costs: $1

Finding 382440 (2023-049)

Material Weakness 2023

State of Nebraska

NE

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Program: AL 93.659 – Adoption Assistance – Reporting Corrective Action Plan: DHHS has implemented procedures to ensure reports are accurate and reconcile to the accounting system. The procedures have been updated to include reconciling the FFR to the accounting system on a quarterly basis. Conta...

Program: AL 93.659 – Adoption Assistance – Reporting Corrective Action Plan: DHHS has implemented procedures to ensure reports are accurate and reconcile to the accounting system. The procedures have been updated to include reconciling the FFR to the accounting system on a quarterly basis. Contact: Ann Murphy Anticipated Completion Date: 6/30/2024

View Audit 296116 Questioned Costs: $1

Finding 382437 (2023-048)

None 2023

State of Nebraska

NE

Questioned Costs Internal Control / Segregation of Duties Student Financial Aid

Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will update where necessary policies and procedures to ensure adequate documentation be maintained to support that expenditures are allowable and proper in ac...

Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will update where necessary policies and procedures to ensure adequate documentation be maintained to support that expenditures are allowable and proper in accordance with State and Federal regulations. Contact: Andrew Keck Anticipated Completion Date: 6/30/2024

View Audit 296116 Questioned Costs: $1

Finding 382436 (2023-047)

Significant Deficiency 2023

State of Nebraska

NE

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Program: AL 93.658 – Foster Care Title IV-E – Reporting Corrective Action Plan: DHHS has implemented procedures to ensure reports are accurate and reconcile to the accounting system. The procedures have been updated to include reconciling the FFR to the accounting system on a quarterly basis. Co...

Program: AL 93.658 – Foster Care Title IV-E – Reporting Corrective Action Plan: DHHS has implemented procedures to ensure reports are accurate and reconcile to the accounting system. The procedures have been updated to include reconciling the FFR to the accounting system on a quarterly basis. Contact: Ann Murphy Anticipated Completion Date: 6/30/2024

View Audit 296116 Questioned Costs: $1

Finding 382430 (2023-046)

Significant Deficiency 2023

State of Nebraska

NE

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

Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: DHHS will create better processes and controls with future vendors who are managing a project for DHHS. DHHS will request vendors document all contacts with any customers and provide DHHS w...

Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: DHHS will create better processes and controls with future vendors who are managing a project for DHHS. DHHS will request vendors document all contacts with any customers and provide DHHS with all records. Contact: Nicole Vint Anticipated Completion Date: 6/30/2024

View Audit 296116 Questioned Costs: $1

Finding 382427 (2023-043)

Material Weakness 2023

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Eligibility

Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any bi...

Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any billing needs providers may have. A new provider handbook was launched in October 2023, which also has billing resources in it. DHHS changed the current billing structure from hours and days to partial days and full days, this launched July 2023. This should simplify billing and calculation errors. DHHS also launched a new billing portal in January 2024. Contact: Nicole Vint Anticipated Completion Date: 06/30/2024

View Audit 296116 Questioned Costs: $1

Finding 382421 (2023-040)

Significant Deficiency 2023

State of Nebraska

NE

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Eligibility Corrective Action Plan: Re-training will occur for the Eligibility team working with RCA and RMA benefits. The Eligibility team will follow existing policies and proce...

Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Eligibility Corrective Action Plan: Re-training will occur for the Eligibility team working with RCA and RMA benefits. The Eligibility team will follow existing policies and procedures to gather documentation needed from SAVE. Contact: Sara Bockelman & Dinah Wetindi Anticipated Completion Date: 6/2/2024

View Audit 296116 Questioned Costs: $1

Corrective Action Plans

Filters