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Finding 2022-003, Material Weakness ? Eligibility Second Party Reviews; Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recomm...
Finding 2022-003, Material Weakness ? Eligibility Second Party Reviews; Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County abide by the State policies in terms of the frequency and amount of case reviews each month; also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Corrective Action Plan: By the 10th workday of every month, the WFFA QA Reviewers will begin to randomly assign cases to WFFA Supervisors and QA team as a checklist in Donesafe for the 25% SPR review. When QA make their assignments on the main form the QA quarter on the checklist should coincide with the month the case was assigned. For example, case was assigned on December 7th for a November action. Case was audited on Jan 3 (Jan 17th deadline) Therefore, this case should be marked as DocuSign Envelope ID: 6BCAC0B4-BD53-4ECF-BA2D-C7510B4F94EC 4th Quarter. QA will attempt to assign the same case for SPR and regular audits whenever possible. The QA Supervisor will send out an email at the start of a quarter to the Program Manager and Auditors to address pending checklists that need to be completed before their deadline. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Janny Mealor, Assistant Division Director
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered th...
Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023
Finding 48789 (2022-021)
Material Weakness 2022
Corrective Action Plan: The Department will evaluate its existing cash management control procedures to reasonably ensure all federal draw requests are disbursed timely and are drawn only for immediate cash needs, including process improvements to monitor and prevent noncompliance with the cash mana...
Corrective Action Plan: The Department will evaluate its existing cash management control procedures to reasonably ensure all federal draw requests are disbursed timely and are drawn only for immediate cash needs, including process improvements to monitor and prevent noncompliance with the cash management requirements. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Deckard Stanger, Chief Fiscal Officer, Ohio Department of Mental Health and Addiction Services 30 East Broad Street, Columbus, Ohio 43215 Phone: 614-752-8367, E-Mail Address: Deckard.Stanger@mha.ohio.gov
Finding 48769 (2022-019)
Material Weakness 2022
Corrective Action Plan: Ohio?s corrective action plan for this finding includes system improvements, additional coordination with the Ohio Department of Job and Family Services (ODJFS) on monitoring the processing of IEVS alerts, and additional monitoring of county caseworkers? processing of IEVS al...
Corrective Action Plan: Ohio?s corrective action plan for this finding includes system improvements, additional coordination with the Ohio Department of Job and Family Services (ODJFS) on monitoring the processing of IEVS alerts, and additional monitoring of county caseworkers? processing of IEVS alerts by ODM?s Medicaid Eligibility Quality Control (MEQC) unit. ODM and ODJFS continue to meet to analyze the alerts in Ohio Benefits and the group presents recommendations to our vendor for overall system alert improvements; these recommendations were prioritized and corrected in our normal release cadence. The next alert centered release is scheduled for April 2023. Comprehensive alert reduction efforts reduced overall ~29 million backlog alerts and drove a ~22 million annual reduction in new arrival of alerts. ODM, ODJFS and DAS remain committed to improving the alert functionality. ODM and ODJFS meet monthly to discuss triad reviews completed by ODJFS, that evaluate the counties? IEVS alert processing. ODM County Engagement follows up with the counties after these meetings to discuss action plans for working IEVS alerts. ODJFS also conducted a statewide training in July 2022 that focused solely on IEVS alerts processing. Additionally, some counties have taken part in one-on-one IEVS alerts trainings that have proven to be very beneficial. A system release devoted to IEVS enhancements is planned for R4.6.1 (April 2023) which will streamline the process for county staff to process IEVS matches from the IRS Unearned Income interface. There will be both E-Verify enhancements and a change in the match logic which will result in a reduction in the volume of IRS records that are flagged as IEVS matches. As a result, caseworker time spent on processing IRS IEVS matches is expected to reduce. The resulting time is expected to have more value by allowing caseworkers to focus time on matches with an eligibility impact or potential for benefit recovery. During SFY22, the MEQC unit continued to monitor IEVS alerts during the CMS pilot review process. During the review process, if it was determined that a case was processed with an unworked IEVS alert that resulted in a case processing error, it was cited as a technical deficiency and the county was notified. IEVS alerts will continue to be monitored by the MEQC unit going forward. Anticipated Completion Date for Corrective Action: ? The Ohio Benefits system improvement work and IEVS alert training ? Completed and continuing in fiscal year 2023 ? IEVS enhancement system release - April 2023 Contact Person Responsible for Corrective Action: Nathan Bowers, Program Integrity Audit Compliance Coordinator, Ohio Department of Job and Family Services 50 West Town Street, Columbus, Ohio 43215 Phone Number: 614-705-1049, E-Mail Address: Nathan.Bowers@medicaid.ohio.gov
Finding 48766 (2022-022)
Material Weakness 2022
Corrective Action Plan: The Department will review its current control processes over Transparency Act reporting control procedures and update them as necessary to ensure they promote compliance with the Federal regulations, as well as the accuracy and completeness of the information. Since the con...
Corrective Action Plan: The Department will review its current control processes over Transparency Act reporting control procedures and update them as necessary to ensure they promote compliance with the Federal regulations, as well as the accuracy and completeness of the information. Since the conclusion of the audit period, the Department has implemented procedures to upload the Transparency Act reports to the FSRS website. However, changes within the FSRS portal and with sam.gov have caused temporary technical challenges to reporting. Once these technical challenges are resolved, we will retroactively upload all outstanding reports and will continue to submit them monthly as required. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Deckard Stanger, Chief Fiscal Officer, Ohio Department of Mental Health and Addiction Services 30 East Broad Street, Columbus, Ohio 43215 Phone: 614-752-8367, E-Mail Address: Deckard.Stanger@mha.ohio.gov
2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end...
2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end. During this she discovered that the entries from the merger were missing but did not have all the necessary information to adjust the financials. By the end of the audit, she had a thorough understanding of the Organization and is aware of what adjustments need to be made going forward. Completion date ? Management and the Board of Directors implemented the above as of December 2022.
Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards ...
Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases when purchase orders are not required, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, r...
Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving micro purchases, along with adding controls to ensure that the item purchased was received by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Child Nutrition Cluster Reporting Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to suppor...
Child Nutrition Cluster Reporting Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will implement a review procedure for reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
Identifying Number: 2022-002: Special Test ? Wage Rate Requirement Finding: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontract comply with those ...
Identifying Number: 2022-002: Special Test ? Wage Rate Requirement Finding: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontract comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). The School Board did not have adequate internal controls in place to verify this compliance requirement for this particular award prior to funds being spent. School Board employees were unaware the Wage Rate Requirement was applicable for this program. Corrective Action Taken or Planned: The policy on the Uniform Grant Guidance for federal grants will be updated to be more clear on the requirements. Also, the CFO will communicate the requirements to ensure all employees responsible for federally sourced funds are adequately trained. Anticipated Implementation Date: March 1, 2023 Responsible person: Cheryl Mast
View Audit 47051 Questioned Costs: $1
Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Of the 21 payroll transactions selected for testing, the District was unable to provide documentation for eight of those charges. O...
Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Of the 21 payroll transactions selected for testing, the District was unable to provide documentation for eight of those charges. Of the 21 payroll transactions selected for testing, the District identified that one individual had been charged to the grant in excess of their actual payroll for the year. As a result of this condition, the District does not have appropriate payroll support for nine of the transactions charged to the grant. Auditor Recommendation: We recommend the District limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: The District will work with its auditors to ensure that future charges to grants are for allowable costs and supported by documentation as prescribed under Uniform Guidance. Responsible Person: Lawrence Miller (Director of Finance and Business Operations) Anticipated Completion Date: June 30, 2023
View Audit 46061 Questioned Costs: $1
Views of Responsible Officials and Planned Corrective Actions: The Department of Human Services is in agreement with the findings related to missing application/renewal forms for the 3 noted cases. Since receipt of the clarification from the state regarding Medicaid record retention, staff have been...
Views of Responsible Officials and Planned Corrective Actions: The Department of Human Services is in agreement with the findings related to missing application/renewal forms for the 3 noted cases. Since receipt of the clarification from the state regarding Medicaid record retention, staff have been informed to retain all documents used in determining eligibility for the life of an active case. To prevent inadvertent removal of these documents, procedures have been put in place to ensure required materials are maintained during the transition of older paper case records to a paperless format within the Virginia Case Management System (VaCMS). A case purging checklist procedure was implemented in September 2020. The checklist was created to assist staff in ensuring that required documents are maintained and submitted for scanning to the electronic record. Case record materials for Medicaid began being scanned into the VaCMS/DMIS system at application in 2015 so there is less of a chance that cases established after that time will be missing an application or other required documents. The case purging checklist procedure implemented in September 2020 continues to be a requirement as cases are transitioned to an electronic record in the Virginia Case Management System (VaCMS). In an effort to prevent further findings related to this issue, staff were instructed to ensure all required documents are present in the system, including an application, as part of the manual Medicaid renewal process. Since the Federal Public Health Emergency (PHE) related to COVID-19 began in March 2020 state procedures regarding the completion of Medicaid renewals and actions have been modified. To ensure Medicaid recipients did not lose or have a reduction in coverage during the PHE they were not penalized for failure to complete the Medicaid renewal process and beginning in March 2021 the state called for localities to cease processing Medicaid renewals entirely. Therefore, while staff handled the unprecedented increase in applications and cases for all benefit programs, they were not completing the Medicaid renewal process and as a result reviewed less cases for missing documents including applications during this period. As of December 2021 the state Medicaid program continues to operate under these modified procedures. In order to ensure the application review process continues staff have been advised to evaluate for required Medicaid applications when completing any case action on any benefit program (not just a Medicaid case action). Monthly supervisor monitoring will include monitoring for compliance with this procedure. In addition, for cases that are automatically renewed through the exparte process, with no intervention from staff, available state exparte reports continue to be utilized to identify cases that may not contain an application. For these cases staff will request new/renewal applications to bring the case into compliance. The monthly exparte reports contain thousands of cases so the expectation is that not all cases are able to be assessed through this process. Responsible Officials: Lisa Calloway, Chief of Eligibility Anticipated Completion Date: Due to the volume of Medicaid cases, correction of this issue will be ongoing. The above processes will be continued as necessary to correct identified deficiencies. Monitoring for compliance will be performed on an ongoing basis.
Finding 48638 (2022-005)
Material Weakness 2022
Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for e...
Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for each individual grant. This new procedure allows for reconciliation of the amount needed to be drawn (unpaid) to the revenue deposit. If the Unpaid Vouchers report (VAP-0009) total for each grant does not match the requested drawdown, documentation will be provided on the backup documentation explaining the variance. In most cases, the variance is due to a refund received which reduces the amount needed to be drawn. Procedures have been updated to reflect these changes. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Jennifer Biedenharn, Chief Financial Officer, Ohio Department of Development 77 South High Street, 27th floor, Columbus, Ohio, 43215 Phone: 614-995-4030, E-Mail Address: Jennifer.Biedenharn@development.ohio.gov
Finding 48634 (2022-016)
Material Weakness 2022
Corrective Action Plan: The Ohio Department of Job and Family Services (ODJFS) in coordination with the vendor team and Department of Administrative Services (DAS) has linked this finding to a newly identified defect in the Use Case/Rules base functionality in the Ohio Benefits (OB) system. Upon rev...
Corrective Action Plan: The Ohio Department of Job and Family Services (ODJFS) in coordination with the vendor team and Department of Administrative Services (DAS) has linked this finding to a newly identified defect in the Use Case/Rules base functionality in the Ohio Benefits (OB) system. Upon review, the logic and functionality of the TANF Data Report (TDR) is not the issue. However, the data being fed to the report is inaccurate based on this defect. ODJFS, in coordination with the vendor team, DAS, and the Ohio Department of Medicaid (ODM) will review and prioritize this defect fix as quickly as possible. Correction of the defect will include validation during User Acceptance Testing as well as post deployment validation in production. Any required clean-up for historical data will also be reviewed to determine if it is allowable/appropriate. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Christina Burt, Program Administrator 2 (Bureau Chief), Ohio Department of Job and Family Services 30 East Broad Street, Columbus, Ohio 43215 Phone Number: 614-644-1621, E-Mail Address: Christina.Burt@jfs.ohio.gov
Finding 48618 (2022-008)
Material Weakness 2022
Corrective Action Plan: The Department will continue its work to ensure the data provided to the USED and other entities is timely and accurate. This includes communication to subrecipients through CCIP notes, reminder emails, reporting dashboard information and guidance documents on the time period...
Corrective Action Plan: The Department will continue its work to ensure the data provided to the USED and other entities is timely and accurate. This includes communication to subrecipients through CCIP notes, reminder emails, reporting dashboard information and guidance documents on the time period for reporting and expectations. Going forward, the Department will also include a training webinar and open office hours. In addition, the Department will revise its process for annual reporting ESSER expenditures to the USED to ensure the Department?s survey to collect ESSER expenditure data from subrecipients has a validation/error test against OAKS payments for a given reporting period. If the data does not align with the expenditure data in OAKS, the subrecipient will have to undergo data correction to ensure accurate reporting. Data correction will vary depending on the organization and any previous expenditures reported to USED. Anticipated Completion Date for Corrective Action: July 2023 Contact Person Responsible for Corrective Action: Corey Fronk, Director of Audits and Risk Management, Ohio Department of Education 25 South Front Street, 7th floor, Columbus, Ohio, 43215 Phone Number: 614-644-7812, E-Mail Address: Corey.Fronk@education.ohio.gov
Finding 48615 (2022-007)
Material Weakness 2022
Corrective Action Plan: The Department will update its manual to include a process for performing and documenting a supervisory review and a reconciliation of subaward information entered into the FSRS website to USASpending.gov. In addition, the Department will reconcile all subaward reporting fr...
Corrective Action Plan: The Department will update its manual to include a process for performing and documenting a supervisory review and a reconciliation of subaward information entered into the FSRS website to USASpending.gov. In addition, the Department will reconcile all subaward reporting from June 2022 through February 2023 to ensure proper reporting during this timeframe. This reconciliation will include a supervisory review to help ensure accuracy. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Corey Fronk, Director of Audits and Risk Management, Ohio Department of Education 25 South Front Street, 7th floor, Columbus, Ohio, 43215 Phone Number: 614-644-7812, E-Mail Address: Corey.Fronk@education.ohio.gov
Finding 48609 (2022-014)
Material Weakness 2022
Corrective Action Plan: ? Foster Care CB-496 (quarter ending September 30, 2021) o The error on Line 10a was a result of keying errors in the worksheet which were transferred to the federal report. Line 10a was overstated by $2,183 ($1,091.50 ffp). We will make a prior period adjustment on the 3/31/...
Corrective Action Plan: ? Foster Care CB-496 (quarter ending September 30, 2021) o The error on Line 10a was a result of keying errors in the worksheet which were transferred to the federal report. Line 10a was overstated by $2,183 ($1,091.50 ffp). We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? The error on Line 16a was a result of keying errors in the worksheet which were transferred to the federal report. Line 16a was overstated by $63,449.75 ($31,749.88 ffp). We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? A prior period amount was entered on the 9/30/21 Foster Care report in OLDC with an incorrect Funding Category. The Funding Category determines which line on the report captures the claim. The amount of $171 was claimed on Line 5 but should have been claimed on Line 6. The FFP for both lines is 50%, so there is no financial discrepancy. We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? WIOA Cluster ETA-9130 (Statewide Rapid Response for quarter ending March 31, 2022): o The error on Line 10g was a result of a keying error. This error was corrected on the June 2022 Statewide Rapid Response ETA 9130 report. The unit supervisors will continue to review the supporting documentation of the analyst completing the report and check for keying errors before the report is submitted for review by the section chief. Anticipated Completion Date for Corrective Action ? CB-496 adjustments ? March 2023 ? WIOA error - Completed Contact Person Responsible for Corrective Action: Nahshon Moore, Financial Manager, Ohio Department of Job and Family Services 30 East Broad St., 37th floor, Columbus, Ohio 43215 Phone Number: 614-728-2898, E-Mail Address: Nahshon.Moore@jfs.ohio.gov
Finding 48608 (2022-010)
Material Weakness 2022
Corrective Action Plan: 1. For one of 60 (1.7%) regular Unemployment benefit payments selected for testing, the claimant was paid FPUC benefits of $300 a week for several weeks of benefits which were already paid in state fiscal year 2021. As a result, we will question all duplicate FPUC payments ma...
Corrective Action Plan: 1. For one of 60 (1.7%) regular Unemployment benefit payments selected for testing, the claimant was paid FPUC benefits of $300 a week for several weeks of benefits which were already paid in state fiscal year 2021. As a result, we will question all duplicate FPUC payments made to this claimant during the audit period, totaling $4,800. a. A defect has been documented and an application development project will be created to remedy the concern. It will be prioritized amongst all of the other efforts currently in progress or planned for OJI. Timelines associated to the remediation is currently unknown. We currently don?t understand the root cause problem and what it will take to resolve it. 2. For eight of nine (88.9%) regular Unemployment benefit claims identified in an OJI system data match as potentially exceeding the maximum allowable amount per week, the claimants were paid $300 in FPUC benefits twice during the same benefit week. As a result, we will question costs for all FPUC payments over the allowable amount to these claimants during the audit period, totaling $17,640. a. A defect has been documented and an application development project will be created to remedy the concern. It will be prioritized amongst all of the other efforts currently in progress or planned for OJI. Timelines associated to the remediation is currently unknown. We currently don?t understand the root cause problem and what it will take to resolve it. 3. Two of two (100%) PUA claims identified in a uFACTS system data match exceeded the maximum allowable number of weeks (79): one by four weeks and the other by two weeks. As a result, we will question the PUA payments exceeding the maximum allowable number of weeks, totaling $1,656. a. A process adjustment has been made to ensure that when adjusting claim for proper payment, that we overpay the appropriate weeks as well. In some cases, that didn?t take place. This was a problem that was quickly identified, and a new process was created to deter this from happening again. We missed the correction on claim, and we have adjusted it. From a system perspective, if previous weeks are subsequently reversed back to paid, causing weeks to be over 79, a process will be identified to potentially mitigate the adjustment. 4. For eight of 60 (13.3%) PUA / FPUC payments selected for testing, the claimant was not eligible to receive benefits for the weeks claimed, was overpaid, or was underpaid, as follows: a. The finding for overpaid or underpaid claims was due to the tsunami of claims/workload the agency faced during the Pandemic as well as unknowledgeable new hires brought on to assist with the massive workload. At this time initial benefits adjudication is timely in its workload however we are still facing a high backlog of cases which have alleged fraud. Benefits adjudication will process claims after a thorough fraud review has been completed. Due to the backlog all of these cases will be late and have a possible under or overpayment. The benefits adjudication team will have any cases/determinations made within 21 days of receipt from BPC fraud dept. Anticipated Completion Date for Corrective Action: June 2024 Contact Person Responsible for Corrective Action: Valerie Shuster, Field Operations District Coordinator, Ohio Department of Job and Family Services 209 West 4th Street, Lorain, OH 44052 Phone Number: 440-244-7802, E-Mail Address: Valerie.Shuster@jfs.ohio.gov
View Audit 52604 Questioned Costs: $1
Finding 48604 (2022-012)
Material Weakness 2022
Corrective Action Plan: ? Office of Unemployment Insurance Operations (OUIO) will develop a schedule of cross matches to ensure the matches are being performed timely and as intended. If the information necessary to complete the cross-matches is obtained from an outside party, the Department will wo...
Corrective Action Plan: ? Office of Unemployment Insurance Operations (OUIO) will develop a schedule of cross matches to ensure the matches are being performed timely and as intended. If the information necessary to complete the cross-matches is obtained from an outside party, the Department will work with the entity to ensure the information is obtained timely. Additionally, the Department will continue to prioritize issues based on the aging of issues created by the cross-matches, monitor the issue backlog, ensure issues are being addressed timely, and the Notices of Determination are issued in a timely manner. ? OUIO will develop quality reviews focusing on the timing of the fact-finding questionnaires generated by the OJI and/or uFACTS systems once an issue has been created. ? OUIO will develop periodic management reviews over the certification of OJI and uFACTS overpayments to the Ohio Attorney General and subsequent collections. ? OUIO will develop system enhancements within OJI to ensure the monetary fraud overpayment penalty amounts are being applied to each applicable overpayment. Management should monitor the system enhancements to ensure they are being captured, properly applied, and appropriately collected. Anticipated Completion Date for Corrective Action: June 2024 Contact Person Responsible for Corrective Action: Carl Prideau, Section Chief-BPC, Ohio Department of Job and Family Services 30 East Broad Street, 38th floor, Columbus OH 43215 Phone Number: 614-644-5164, E-Mail Address: Carl.Prideau@jfs.ohio.gov
Finding 48603 (2022-002)
Material Weakness 2022
Corrective Action Plan: The Office of Community Development (OCD) is in the process of implementing a new timeline for ESGP funding to be compliant with federal regulations. The following steps of the corrective action have already been completed. 1. Since the OHTF account balance is now in the p...
Corrective Action Plan: The Office of Community Development (OCD) is in the process of implementing a new timeline for ESGP funding to be compliant with federal regulations. The following steps of the corrective action have already been completed. 1. Since the OHTF account balance is now in the position to allow OCD to commit funds earlier within the program year, the HCRP timelines can be adjusted to meet HUD?s 60-day requirement. 2. OCD must handle this change cautiously as HCRP serves Ohio?s most vulnerable population, the homeless, and our most vulnerable grantees, non-profit organizations. Interruptions in services and operating support would be detrimental to both. Both are dependent upon the continuity of OCD?s programs? timing. Therefore, a series of meetings have been scheduled with grantees to strategize about the most seamless way to implement this change with the least disruption in services and support. The first meeting was held on February 24, 2023. The second one is scheduled for March 31, 2023. 3. OCD will discuss this topic with the Supportive Housing Advisory Group in the fall of 2023. This meeting is part of Ohio?s Consolidated Planning Process to gather stakeholders input to create Ohio?s Annual Action Plan to submit to HUD for approval. A public comment period is built into the process as well, so additional feedback may be gathered to consider. Finally, the new timeline will be approved by HUD within the Annual Action Plan. 4. While OCD is having meetings and gathering feedback, staff will be working on the internal impact this change may create. System requirement changes and delays they may cause; report deadline shifts and alignment with other homeless reporting systems; and staff workload balance in coordination with other programs are a few we are aware of at this point. Also, the program planning begins far in advance to the grantee application submission. Therefore, timelines get set and approved early on. There are times when our allocation amounts are released from HUD late which delays our application process. There are times when HUD issues our grant agreement late which will require OCD to hold all grantees? agreements until ours is executed. Either one will cause a disruption in services after the program period is changed to an earlier start date. All these factors must be carefully considered prior to making this transition, so that surprises and delays are kept to a minimum. In some cases, a back-up plan will be required. Anticipated Completion Date for Corrective Action: September 2024 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov
Finding 48602 (2022-004)
Material Weakness 2022
Corrective Action Plan: To correct the issue of reporting in a timely manner, the following strategies will be employed: 1. Monthly encumbrance report - The Grant Strategy Manager will run an encumbrance report (PO-006 Open Purchase Order Encumbrance Report through Cognos BI reporting system) durin...
Corrective Action Plan: To correct the issue of reporting in a timely manner, the following strategies will be employed: 1. Monthly encumbrance report - The Grant Strategy Manager will run an encumbrance report (PO-006 Open Purchase Order Encumbrance Report through Cognos BI reporting system) during the first week of each month to identify all new encumbrances for each federal grant, new awards and contracts made with federal grant funds. The Grant Strategy Manager will report all new subgrant awards that are made each month to the FSRS website, except for specific large grant programs that will be delegated to the program division as described below. 2. Delegate large reports to program divisions ? Some federal grants have multiple subgrantees who receive funds for numerous programs. The larger and more complex grants are managed by the Community Services Division (CSD). This includes grants for CDBG, CSBG, ESG, HEAP, HWAP, and HOME programs. Transparency reports for these programs will be assigned to staff members in CSD for data entry to the FSRS website. The Grant Strategy Manager will sort the encumbrance report by grant and assign the reporting task to CSD staff members for completion by the end of the month following the award. CSD staff members will notify the Grant Strategy Manager when data entry for the month is complete. The Grant Strategy Manager will then review the reports for accuracy and submit the reports in a timely manner before the end of the month after the subaward is made as required. 3. Training ? The Grant Strategy Manager will provide training for CSD staff members about Transparency Act reporting, how to use the FSRS website, how to enter data, and the schedule for reporting. To correct the issue of internal controls, the following strategies will be employed: 1. Monthly Review ? For Transparency reports prepared by the Grant Strategy Manager, the report will be sent to the Senior Financial Program Manager (or designee) for review and accuracy check prior to submission on the FSRS website. For Transparency reports completed by CSD staff, the reports will be reviewed by the Grant Strategy Manager for review and accuracy check. The accuracy check in both cases will include: ? Review the Encumbrance Report spreadsheet showing subgrantees and encumbrance amounts and compare to the Transparency Report for accuracy. ? Check a sample of data from the Transparency Report for accuracy with subgrant agreements and contracts as they appear in Salesforce or other programs. 2. Training - The Grant Strategy Manager will provide training for Finance Division and CSD staff about the Transparency reporting and review process and how to check reports for accuracy. Finance Department staff members will be cross-trained to complete the Transparency reporting function as well in cases where the Grant Strategy Manager is absent. Anticipated Completion Date for Corrective Action: April 2023 Contact Person Responsible for Corrective Action: Keith McCormish, Grants Strategy Manager, Ohio Department of Development 77 South High St., 27th floor, Columbus, Ohio 43215 Phone: 614-466-8396, Email Address: Keith.McCormish@development.ohio.gov
Finding 48565 (2022-003)
Material Weakness 2022
Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor build...
Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor building new ones in OCEAN are feasible options at this point. The new system will allow OCD to have control in building custom reports to meet numerous needs. OCD also anticipates having increased automation features, enhanced validations, and data linkage on a broader spectrum. All these aspects will reduce the risk of error and will allow for reporting on precise information to assist in the new reconciliation process which will be structured as follows. A. New system reports will be pulled by Senior Financial Analysts and compared with the IDIS PR28 report and OAKS data once per quarter for each funding source. B1. If there are no discrepancies, the reconciliation will be logged in the system with the date and time it occurred. End. B2. If there are discrepancies, the Senior Financial Analyst will meet with the Operations Manager to present the discrepancies and determine if there is a quick explanation. C1. If so, the resolution will be logged. Adjustments will be made accordingly and documented. End. C2. If not, create a plan of action for a deeper dive. Continue to circle back and alter the plan of action until the source of the discrepancy is found, adjustments are made and actions are logged. End. Step 1 is complete in the sense that there is a contract in place for a new grant management system that will provide OCD with tools necessary to carry out reconciliation procedures accurately and efficiently on a regular basis. OCD will meet with the consultants to inquire about the system?s capability of storing historical data to access historical reports. The future of the resolution is outlined within A. through C2 after the system is built. It is too early in the program development to provide names for the new reports. Step 2 and Present In the meantime, while the system is being built, the Operations Manager and Staff will collectively utilize a more manual process that will include pulling the current PR28 report from IDIS to reconcile with OCEAN and OAKS data for the grants listed in this finding. Report options are limited in OCEAN, therefore, it may be necessary for staff to maneuver through layers throughout the projects? data. After the discrepancies are found, adjustments are made, and actions are logged. A follow-up response will be submitted along with necessary documentation to evidence the grants have been reconciled and all systems and reports match. Anticipated Completion Date for Corrective Action: December 2023 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov
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