Corrective Action Plans

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Management will implement a dual-review process for payroll submissions, requiring both supervisor approval of timecards and accounting verification against payroll system reports. Supervisors and payroll staff will undergo training on compliance requirements. Ongoing random spot checks will be perf...
Management will implement a dual-review process for payroll submissions, requiring both supervisor approval of timecards and accounting verification against payroll system reports. Supervisors and payroll staff will undergo training on compliance requirements. Ongoing random spot checks will be performed to ensure consistency and accuracy, and to confirm compliance.
Management will enforce a standardized reimbursement packet review checklist, requiring documented approval prior to submission. All reimbursement packets will be stored electronically in a central repository. Training will be provided to all accounting staff on documentation standards. Periodic sup...
Management will enforce a standardized reimbursement packet review checklist, requiring documented approval prior to submission. All reimbursement packets will be stored electronically in a central repository. Training will be provided to all accounting staff on documentation standards. Periodic supervisory reviews will be performed to confirm compliance.
To whom it may concern: The Carmelite System, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number as...
To whom it may concern: The Carmelite System, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING – FEDERAL AWARD PROGRAM AUDITS 2024-001 Federal Agency: U.S. Department of Homeland Security Federal Program Title: Federal Emergency Management Agency Disaster Grants Assistance Listing Number: 97.036 Federal Award Number and Year: 4496DR 2024 Pass-Through Agency: State of Massachusetts Pass-Through Number: CTFEMA4496STPAT00971 Criteria or Specific Requirement: In accordance with 2 CFR §200.403(g), to be allowable under federal awards, costs must be adequately documented. Additionally, 2 CFR §200.303 requires non-federal entities to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and the terms and conditions of the award. Condition: During testing of expenditures under the FEMA grant, the System was unable to provide documentation showing approval of an invoice dated May 2020. This invoice was selected as part of the single audit sample. The lack of approval documentation represents a deficiency in internal controls over compliance with federal requirements. Questioned Costs: None. Context: The invoice in question was incurred in May 2020, prior to the implementation of the Acumatica AP approval workflow. In June 2020, the facility transitioned to Acumatica, which provides electronic tracking of invoice approvals. Cause: At the time of the expenditure, the facility did not have a centralized or electronic approval process in place. Approval documentation was maintained manually and was not retained or accessible during the audit. Effect: The absence of approval documentation for the invoice creates a risk that expenditures may not be properly reviewed or authorized, potentially leading to noncompliance with federal requirements. Although the cost was ultimately deemed allowable, the control deficiency could impact future compliance if not addressed. Recommendation: We recommend that the System ensure all expenditures under federal awards are supported by documented approvals. For legacy transactions, efforts should be made to retain or reconstruct approval documentation where feasible. Continued use and monitoring of the Acumatica system should be maintained to ensure compliance going forward. Planned Corrective Actions: Management agrees with the finding. The invoice in question was incurred during an emergency response period prior to the implementation of the Acumatica system. While approval was likely obtained at the time, documentation was not retained. With the implementation of the Acumatica AP approval process in June 2020, the System has taken appropriate steps to address the finding and enhance internal controls over invoice approvals. Name of contact person responsible for corrective action: Corrinne Schindler
Management’s Response: The School Board will take the appropriate action to ensure that all federally funded current and future contracts contain the required clauses and provisions as outlined by 2 C.F.R. § 200.326 and 2 C.F.R. Part 200, Appendix II. Additionally, the School Board will ensure that ...
Management’s Response: The School Board will take the appropriate action to ensure that all federally funded current and future contracts contain the required clauses and provisions as outlined by 2 C.F.R. § 200.326 and 2 C.F.R. Part 200, Appendix II. Additionally, the School Board will ensure that all appropriate affidavits are included as required by L.R.S. 38:2224, for public works contracts. This includes assistance provided by outside consultants and further training to ensure that staff responsible for federally funded contracts understand all requirements to be included. Katherine Phelan, Chief Financial Officer, will be responsible for implementing this corrective action plan and the School Board anticipates completion of this corrective action by March 2025.
In January and February of 2024, TRAC was transitioning from being a program of CitySquare to becoming an independent 501(c)(3). Following the transition, two staff members previously allocated to the match departed in September 2024, and their associated match was not reassigned. To address this, T...
In January and February of 2024, TRAC was transitioning from being a program of CitySquare to becoming an independent 501(c)(3). Following the transition, two staff members previously allocated to the match departed in September 2024, and their associated match was not reassigned. To address this, TRAC has implemented monthly accounting reports (effective August 1, 2025) to compare budgeted vs. actual match requirements. The Finance Director reviews these reports each month, and variances greater than 10% are reported to the CEO for corrective action. This process ensures that match requirements are budgeted, tracked, and reconciled in accordance with federal regulations. Completion Date: October 1, 2025.Responsible Parties: Nicole Binkley, Chief Executive Officer Josh Runnels, Director of Finance and Operations
View Audit 369477 Questioned Costs: $1
The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporti...
The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporting. On a monthly basis, the Financial Grant Coordinator will collaborate with Senior Directors and Program Directors to review financial activity. These reviews aim to verify that expenditure aligns with the allowable costs defined by each grant, ensuring full compliance with funding requirements. Corrective: Budget vs. actual reviews are conducted with senior directors to evaluate financial performance and ensure alignment with programmatic, administrative guidelines, and funding guidelines. During these reviews, directors assess which costs are permissible and identify any expenditure that falls outside allowable parameters. Non-compliant costs are reallocated to appropriate programs that permit such expenses or to administrative accounts as necessary.
View Audit 369464 Questioned Costs: $1
To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours w...
To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours worked align with the percentage of time allocated to the grant for those two weeks. 2. Clear Communication: The Project Director will clarify the importance of matching monthly hours with the percentage allocated to all staff participating in the grant. This will help prevent misunderstandings regarding time reporting. 3. Reviews: The Project Director will continue to conduct monthly reviews of timecards to verify that reported hours correspond with the grant’s allocation requirements before submitting vouchers. By implementing these measures, we aim to ensure that timecards accurately reflect the allocation of employee-related costs on a monthly basis, promoting compliance with grant requirements moving forward.
Action Taken: Upon the discovery of fraud in 2024, Management took immediate action to address the issue and prevent future occurrences. Actions taken in 2024 include: • Improved the segregation of duties between the approval and recording of all expense transactions. • Automated the uploads of cred...
Action Taken: Upon the discovery of fraud in 2024, Management took immediate action to address the issue and prevent future occurrences. Actions taken in 2024 include: • Improved the segregation of duties between the approval and recording of all expense transactions. • Automated the uploads of credit card transactions directly into the accounting system to prevent any manual manipulation and reconciled the transactions to the statements. • Updated the Association policies around vendor management and allowable/non allowable operating expenses. • The employee was terminated prior to discovering the fraud.
View Audit 369419 Questioned Costs: $1
Management Response #2024-002: Due to the financial system and time keeping infrastructure, the Corporation did not maintain evidence of fringe benefit cost objectives calculations. Also, the current fringe cost rate and allocations is based on historical assumptions. Corrective Action Plan: • The f...
Management Response #2024-002: Due to the financial system and time keeping infrastructure, the Corporation did not maintain evidence of fringe benefit cost objectives calculations. Also, the current fringe cost rate and allocations is based on historical assumptions. Corrective Action Plan: • The finance team will work to ensure fringe costs are entered into the financial system based on actual costs paid by the Corporation for each employee. • The grants finance department will also create actual to budget reports in accordance with HRSA guidelines for fringe costs • The Finance Team will develop fringe costs reports to calculate, monitor and support the current rate. This will allow us to ensure the fringe cost allocation conform to the current regulations. Management expects to be completed by December 31, 2026. Responsible Party: Tamara Barnes, CFO
Management Response #2024-001: The time keeping system and process does not currently allow tracking of time based on funded resources. The past practice had been for the finance department manually calculated salary allocations. Due to the influx of grants and staffing resources the Corporation was...
Management Response #2024-001: The time keeping system and process does not currently allow tracking of time based on funded resources. The past practice had been for the finance department manually calculated salary allocations. Due to the influx of grants and staffing resources the Corporation was unable to maintain this process. Corrective Action Plan: Finance Management, Human Resources, and Payroll will collaborate to integrate time-tracking functionality into the current timekeeping system, enabling real-time tracking of time worked on grants for FY25. The rollout of this new process is expected to begin in Q4 of FY25. Responsible Party: Tamara Barnes, CFO
Finding Reference Number: 2024-002 Condition Found: The Organization expended more than $750,000 in federal awards during the fiscal years ended December 31, 2022 and December 31, 2023, but did not have Single Audits performed for those periods. Recommendation: The auditors recommend the Organizatio...
Finding Reference Number: 2024-002 Condition Found: The Organization expended more than $750,000 in federal awards during the fiscal years ended December 31, 2022 and December 31, 2023, but did not have Single Audits performed for those periods. Recommendation: The auditors recommend the Organization establish procedures to monitor annual federal award expenditures and ensure timely compliance with Single Audit requirements. Corrective Action Planned: Management acknowledges that the Organization did not comply with the Single Audit Act requirements for the fiscal years ended December 31, 2022, and December 31, 2023. This was due to a lack of awareness regarding the Single Audit threshold requirements. The Organization has taken the following corrective actions: 1. Quarterly Review of Federal Expenditures: Internal procedures have been implemented to review federal expenditures quarterly to determine whether the Single Audit threshold of $750,000 (increased to $1,000,000 for fiscal year 2025) has been met. 2. Designation of Compliance Officers: The Director of Accounting and the Director of Finance have been designated as responsible for monitoring compliance with 2 CFR §200.501 and ensuring auditors are engaged annually. 3. Compliance Calendar: A compliance calendar has been established to track key federal filing deadlines, including submission of the Data Collection Form and reporting package to the Federal Audit Clearinghouse. 4. Agency Notification: The Organization will contact the relevant federal awarding agencies to inform them of the missed audits for 2022 and 2023 and to seek guidance on any required remedial actions. Responsible Contact Person: Nikel Davis, Director of Accounting Anticipated Completion Date: October 15, 2025
Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: De...
Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: December 31, 2024. The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT; For the Hill Housing Facility - FINDING 2024-001: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL Recommendation: The Sponsor should obtain HUD approval for the repayment of the sponsor loan. Action Taken: The Sponsor will contact HUD to obtain HUD permission to retain the unauthorized sponsor loan payments.
View Audit 369357 Questioned Costs: $1
We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...
We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.
FINDING 2024-001 Mississippi Individual Responsible for Corrective Action Plan: MS Alliance – LaKenya Evans, Dominique Dye, Duran Davis Corrective Action: Claims will be finalized and reviewed at least three business days before the deadline. If delays are unavoidable, staff will immediately notify ...
FINDING 2024-001 Mississippi Individual Responsible for Corrective Action Plan: MS Alliance – LaKenya Evans, Dominique Dye, Duran Davis Corrective Action: Claims will be finalized and reviewed at least three business days before the deadline. If delays are unavoidable, staff will immediately notify MDHS to provide updates and request extensions. Claim submission timeliness will be reviewed monthly, and late submissions will be documented. Anticipated Completion Date: December 31, 2025
2024-003 The organization receives federal funding and is therefore subject to the requirements of the Uniform Guidance. A procurement policy is essential to ensure that all procurement activities are conducted in a manner that is consistent with federal regulations and best practices. Recommendatio...
2024-003 The organization receives federal funding and is therefore subject to the requirements of the Uniform Guidance. A procurement policy is essential to ensure that all procurement activities are conducted in a manner that is consistent with federal regulations and best practices. Recommendation: We recommend that the organization develop and implement a comprehensive procurement policy that aligns with the Uniform Guidance. This policy should include clear procedures for procurement planning, solicitation, evaluation, and contract management; provisions to ensure fair competition and prevent conflicts of interest; training for staff on the procurement policy and federal requirements; and regular reviews and updates to the policy to ensure ongoing compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Policy Development - COMPLETED: The Organization has developed and approved a comprehensive procurement policy that fully aligns with the Uniform Guidance requirements. Planned completion date for corrective action plan:9/10/2025 The planned corrective action will be completed by 9/10/2025. Name(s) of the contact person(s) responsible for corrective action: Amy Chen, VP, Finance If the oversight agency has questions regarding this plan, please call Amy Chen, VP, Finance at 646-727-5030.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should review and approve reports before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ma...
Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should review and approve reports before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the financial reports that are prepared by staff before submitting the report and will document that review/approval. Name(s) of the contact person(s) responsible for corrective action: Lori Vrolson, Executive Director Planned completion date for corrective action plan: 12/31/25
Management have contracted a CPA to work with Financial staff to ensure the accuracy of revenue and expense transactions. CPA will review revenue and expense statements monthly and make any necessary corrections. D. Compliance – Uniform
Management have contracted a CPA to work with Financial staff to ensure the accuracy of revenue and expense transactions. CPA will review revenue and expense statements monthly and make any necessary corrections. D. Compliance – Uniform
Each employee will have a payroll file that includes: • Date of hire • Title • Grant(s) they are assigned to if applicable • Pay amount • Any changes to the above and the date of the change Each employee will complete a timesheet weekly that includes the number of hours worked and if applicable brok...
Each employee will have a payroll file that includes: • Date of hire • Title • Grant(s) they are assigned to if applicable • Pay amount • Any changes to the above and the date of the change Each employee will complete a timesheet weekly that includes the number of hours worked and if applicable broken out by what grant(s) they worked on. The bookkeeper provides a budget:actual report when invoices for federal contracts are prepared. The ED notes signs off that they have been approved for draw. That report is stored on the server. The Treasurer reviews the cost-reimbursement requests prepared by the ED, along with the detailed back up.
Recommendation: We recommend that the City review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the City review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Initially, the city was documenting the work performed on suspension and debarment through the creation of a list. In September 2024, the auditor's recommendation was to snip the search and note the search date. The city initiated this process immediately after the finding. Unfortunately, the test sample selected for the audit work was for purchases made in early 2024, before the new method was implemented. We have provided documentation of the new process and will continue to use it in the future. Name(s) of the contact person( responsible for corrective action: Maryanne Groat Planned completion date for corrective action plan: 9/30/2025 If the U.S. Department of the Treasury has questions regarding this plan, please call Maryanne Groat, Finance Director, at 715-261-6645.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services, Division of Senior and Disability Services Audit Finding Number: 2024-010 - Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for co...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services, Division of Senior and Disability Services Audit Finding Number: 2024-010 - Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for corrective action: Kim Toebben, Deputy Director, Division of Senior and Disability Services Anticipated completion date for corrective action: May 2027 Missouri Department of Health and Senior Services agrees with the auditor’s recommendation. Corrective action planned is as follows: Division of Senior and Disability Services (DSDS) implemented a new electronic case management system, Fusion, in May 2025. As part of the upgraded efforts, the system will help to ensure more consistency with form retainment. This, however, will take some time due to challenges with data migration and staff adapting to the new workflow of the system. DSDS looks forward to improved compliance following the first full year of system implementation with a goal of full compliance by year 2 of system implementation.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2024-006 - Department of Social Services Cost Allocation Name of the contact person responsi...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2024-006 - Department of Social Services Cost Allocation Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS continue to strengthen internal controls and procedures over the PACAP and the AlloCAP system to ensure costs are properly allocated to federal programs. DSS Response: The DSS partially agrees with this finding. The DSS agrees the logic used by OA-ITSD to generate the payroll extract report provided to DSS DFAS for import into the AlloCAP system did not include expenditures associated with Deferred Compensation Match Fringe (PDEFC) offered to state employees beginning in July 2022. It should be noted the PDEFC is not automatic or guaranteed and must be authorized and funded each year by the legislature during the budget process. FY23 was the first year in relative history the legislature authorized funding for PDEFC. The reason for the unchanged logic is unknown as staff transition occurred in both DSS and OA-ITSD during this time. The DSS respectfully disagrees with the finding and recommendation as represented and reported as an internal control finding related to cost allocation. The Internal Control Plan (ICP) clearly states the objectives related to the cost allocation plan and does not include oversight or reconciliation of source data provided to verify accuracy. Implementation of appropriate separation of duties and other internal control processes ensure SAMII data is not entered or maintained by the DFAS Grants Unit. As such, data integrity of SAMII and other source data provided by business units is not an internal control function within the ICP for cost allocation or the DFAS Grants Unit. Internal control findings for cost allocation should be relative to the approved objectives, data elements and processes outlined within the ICP for cost allocation or for which there is functional control. DSS DFAS continues to review internal control processes over the PACAP and AlloCap to ensure compliance with requirements and contends both were operating correctly as designed. This is evidenced as the finding did not result in any changes being required of the written PACAP or the programmed logic in AlloCap, only the raw data source provided which is not overseen or controlled by DFAS Grants Unit. It is for this reason the DSS partially agrees with the finding as the error is related to data integrity and not indicative of the strength of current internal controls for cost allocation. Corrective action planned is as follows: The DSS HRC and OA-ITSD have already identified the payroll tables and fields needed and revised the logic used to generate the payroll extract report to include Deferred Compensation Match Fringe (PDEFC). The DFAS Grants Unit utilized the revised payroll extract reports generated and provided to re-process the cost allocation system for the affected quarters in September and October 2024. As the DSS has already implemented the change, no further corrective action is required.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2024-005 – Medicaid Management Information System Access Name of the contact person responsible for corrective action: Christopher ...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2024-005 – Medicaid Management Information System Access Name of the contact person responsible for corrective action: Christopher Boyle Anticipated completion date for corrective action: March 10, 2024 Recommendation: The DSS through the MHD continue to strengthen internal controls to ensure inappropriate access to the MMIS, including that of terminated users, is removed in a timely manner. 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: MHD will continue to perform the annual review, but to ensure that the annual review is completed timely, monthly meetings have been scheduled. In addition to the annual review, instead of relying on supervisors to inform MHD of terminations, MHD staff have updated the off-boarding process to identify additional eMOMED and eMMIS users who no longer require access. MHD staff are comparing the MMIS active user lists with lists of terminated users. When an active user is located on a termination list, a request to disable the MMIS account is submitted. Since these new processes have already been implemented, no further corrective action is required.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2024-003 - Medicaid and CHIP Eligibility Determination Timeliness Name of the contact...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2024-003 - Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: December 2025 Recommendation: The DSS through the MHD and the FSD review, strengthen, and enforce internal controls to ensure participant eligibility is determined within the required timeframes. DSS Response: The DSS agrees with this finding. DSS is currently working with Centers for Medicare and Medicaid Services (CMS) to create a plan to mitigate the backlog of applications and ensure eligibility determinations are completed timely according to 42 CFR 435.912(c)(3) and 457.340(d). The backlog plan was sent to CMS February 13, 2025. DSS estimates the backlog to be complete by the end of December, 2025. 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. DSS is completing an analysis of policies and procedures to determine areas in which changes can be made to improve efficiencies. 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).
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services Audit Finding Number: 2024-011 – Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Tracy Niekamp, Administrator, Secti...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services Audit Finding Number: 2024-011 – 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, 2026 Corrective action planned is as follows: Missouri Department of Health and Senior Services (DHSS) partially agrees with the audit finding. Regarding the timeliness of revisits DHSS does not agree with the finding or that corrective action is needed. The reasons for disagreement are stated below. Related to timely mailing of Statements of Deficiencies, DHSS agrees with the finding and the corrective action plan is stated below. As previously stated, since 2019, DHSS has seen increases in the number and severity of complaints, and the severity of violations found in long term care facilities. Complaints increased overall by thirty-six percent (36%) from 9,011 complaints in FY2019 to 12,236 in FY2023. In FY2024, DHSS investigated 12,237 complaints. The largest increase has been in severe complaints, including immediate jeopardy complaints (which require an onsite investigation within 24 hours to seven days) and non-immediate jeopardy, high priority complaints (which require onsite investigation within 15 working days). Because of the seriousness of these complaints, often surveyors have to be reassigned to investigate these complaints, which results in a delay in conducting revisits or sending a statement of deficiencies timely. In addition to frequency and severity of complaints, changes to the survey process, and increased regulatory requirements, DHSS continues to see increases in the number of citations issued per recertification survey and in complaint investigations. 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. These increases require additional time devoted to investigating often complex violations, increase time spent with write up activities, including the creation of the Statement of Deficiency, plan of correction review, onsite and offsite revisit activity and communication with complainants and facilities. Increases in this workload often require team members to begin investigating new complaints prior to the write up activities or revisits related to other processes being completed. 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 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 labor shortage in the labor market for these professionals. The shortage has driven salaries well beyond the surveyor salary structure. DHSS has experienced turnover among surveyors leaving for other opportunities at a much higher salary. DHSS invests at least one calendar year into training new surveyors. This is training required by CMS in order to meet the stringent surveyor qualifications. In 2015, the number of RN vacancies the Section for Long-Term Care had averaged around 14 positions. In 2023, the average vacancy was 27 positions. In 2024 SLCR was able to hire several Registered Nurse positions statewide. Given the required training to independently conduct complaint investigations takes 12 months, SLCR hopes to see continued improvement in meeting deadlines in FY2025 due to a greater number of trained and qualified team members. DHSS has seen significant progress in meeting expectations since FY2023. During the FFY23 audit, 19 of the sampled statements of deficiency did not meet the 10-day timeframe for release to the facility and 9 of the sampled revisits did not occur within 60 calendar days of the exit date. Results of the FFY24 audit shows improvement in DHSS performance: 10 of the sampled statements of deficiency did not meet the 10-day timeframe for release to the facility and only one of the sampled revisits did not occur within 60 calendar days of the exit date. DHSS has and will continue to request increased funding from both federal and state sources to support competitive salaries for Registered Nurses and other survey staff. DHSS will continue to hire retired, federally qualified surveyors part-time to help with survey and complaint backlog, as able. DHSS continually works toward identifying inefficiencies and implementing 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 Centers for Medicare and Medicaid Services and Centers for Disease Control and Prevention Epidemiology and Laboratory Capacity (CDC-ELC), DHSS contracted with three third-party contractors to assist with workload completion. However, this funding was terminated on March 24, 2025. DHSS will continue to track timeframes for completion of Statements of Deficiencies and revisits and make every effort to meet those timeframes. DHSS will continue to assign workload based on CMS’ stated priorities in the Mission and Priority Document, taking into account the potential for direct impact on residents. The agency does not agree with the audit findings and believes that corrective action is not required for timely revisits within 60 days. Explanation and specific reasons are as follows: The Centers for Medicare and Medicaid Services (CMS) completes performance standard reviews of states each federal fiscal year. The CMS expectation provided in the Fiscal Year (FY) 2024 State Performance Standards System (SPSS) Guidance is that the state meets the requirement for revisits within 60 days 70% of the time. States are not required to submit a corrective action plan to the CMS unless they fall below the 70% threshold. During the FFY24 audit, only one of the sampled revisits did not occur within 60 calendar days of the exit date, which means DHSS did meet the timeframe requirement 96.3% of the time. This percentage is well above the CMS’s acceptable rate of 70% and, therefore, should not require a finding or corrective action plan.
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