Corrective Action Plans

Finding 28759 (2022-003)

Material Weakness 2022

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding: 2022-003 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: The Organization does n...

Finding: 2022-003 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Preparation of the Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors assist with the preparation of the schedule. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule. We requested that our auditors, Eide Bailly LLP, prepared the schedules as part of their annual audit. We have designated a member of management to review the drafted schedules, and we agree with the schedule. Anticipated Completion Date: Ongoing

View Audit 28845

Finding 28758 (2022-005)

Material Weakness 2022

Eureka Community Health Services

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding: 2022-005 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Finding summary: Management maintained the reserve amount in the pooled i...

Finding: 2022-005 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Finding summary: Management maintained the reserve amount in the pooled investment fund account which was not established as a separate bookkeeping account nor as a separate bank account. Although the pooled investment funds includes marketable securities backed by the full faith and credit of the United States, based on the portfolio mix of the investment pool, additional cash balances on hand need to supplement the investment pool to adequately fund the reserve. The Organization has excess cash available. Further, there is no secondary level of review being performed over the monthly reconciliation of the reserve account. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: The reserve amount was withdrawn from the pooled investment fund and deposited into an account at the First State Bank of Roscoe, Eureka Branch, which is FDIC insured. Administrator will review, sign and date all bank statements received for the reserve account at the First State Bank of Roscoe, Eureka Branch. Anticipated Completion Date: December 2022

View Audit 28845

Finding 28754 (2022-001)

Material Weakness 2022

Saint Charles County, Missouri

MO

Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness

St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the nu...

St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-001 FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2023

View Audit 37145

Finding 28710 (2022-003)

Material Weakness 2022

Shatterproof A Nonprofit Corporation

CT

Cash Management Material Weakness

Finding 2022-003: Cash Management - Cash Requisitions (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Prior to any cost reimbursement invoices submitted, the invoices will be reviewed and approved by the State Manager or...

Finding 2022-003: Cash Management - Cash Requisitions (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Prior to any cost reimbursement invoices submitted, the invoices will be reviewed and approved by the State Manager or a Director of State Engagement to ensure amounts requested for reimbursement were incurred prior to the reimbursement request and are related to costs that were properly allocated to the federal program. Anticipated completion date: October 2023

View Audit 29327

Finding 28709 (2022-002)

Material Weakness 2022

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-002: Allowable Costs/Cost Principles - Federally Approved Indirect Cost Rate (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of amending contracts in place and will elect to util...

Finding 2022-002: Allowable Costs/Cost Principles - Federally Approved Indirect Cost Rate (Material Weakness) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of amending contracts in place and will elect to utilize the 10% de minimis indirect cost rate, or a lesser rate based upon the contract terms for future periods. In addition, management is amending indirect costs billed to current contracts to reduce the annual indirect costs charged to the contracts to ensure that the indirect costs do not exceed the 10% de minimis indirect cost rate on an annual basis. Anticipated completion date: December 2023

View Audit 29327 Questioned Costs: $1

Finding 28702 (2022-002)

Material Weakness 2022

School District of the City of Wyandotte

MI

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

Re: Government Auditing Standards Findings - Year Ending June 30, 2022 - This construction project was posted o the Bid4Michigan site. The bid posting is very specific outlining the components each bidder must follow, including prevailing wages. Unfortunately, the prevailing wage requirement was no...

Re: Government Auditing Standards Findings - Year Ending June 30, 2022 - This construction project was posted o the Bid4Michigan site. The bid posting is very specific outlining the components each bidder must follow, including prevailing wages. Unfortunately, the prevailing wage requirement was not checked as a requirement for this particular job. Requirements normally specific to public school districts carries forward to the specifications issued by our architects, which did not happen this time. We will not miss this requirement in the future, as it is very standard. Completion date: immediate

View Audit 28808 Questioned Costs: $1

Finding 28699 (2022-001)

Material Weakness 2022

Rs Eden

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.33

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization erroneously repo...

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization erroneously reported $226,571 in expenses on the Period 4 Department of Health and Human Services special report. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Corrective Action Plan: A policy will be developed outlining the controls to be followed for filing reports with Federal Agencies. This policy will reflect the procedures needed for proper internal controls to provide assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Anticipated Completion Date: 12/31/23

View Audit 28806

Finding 28683 (2022-001)

Material Weakness 2022

Indain Wells Valley Airport District

CA

Material Weakness Internal Control / Segregation of Duties

Financial duties are segregated to the extent fiscally possible at the District. Because of the small size of the staff, the District acknowledges the lack of segregation of duties, but notes that with the limited available staff that it is comfortable with the controls as presently operating.

View Audit 28793

Finding 28616 (2022-001)

Material Weakness 2022

Youth Haven, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...

Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting Recommendation: We recommend the Organization develop internal control policies to ensure preparation of financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Implemented new review process. All schedules to be completed by OAF (Outsourced Accounting Firm) Accountant and reviewed by Youth Haven Inc. Finance Manager or OAF Senior Accountant. Name(s) of the contact person(s) responsible for corrective action: Linda Goldfield Planned completion date for corrective action plan: 07/31/2022.

View Audit 33876

Finding 28614 (2022-001)

Material Weakness 2022

City of Whittier

CA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

I. FINANCIAL STATEMENT FINDINGS None Reported II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Passed-through: California State Water Boards Award Y...

I. FINANCIAL STATEMENT FINDINGS None Reported II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Passed-through: California State Water Boards Award Year: 2021 Grant Award Number: CA1910173 Compliance Requirements: Reporting Management?s Response: We concur. Views of Responsible Officials and Corrective Action: As stated in the condition, the City has subsequently corrected the Project and Expenditure Report, beginning with the September 30, 2022 report. Immediately after the issuance of the FY2021 Single Audit Report, the City shifted our SLFRF funds spending approach and elected for the Standard Allowance. The Standard Allowance allows a local government to expend up to $10 million of its SLFRF funds in the Revenue Replacement category without having to demonstrate any actual lost revenue. The quarterly SLFRF reporting to Treasury is prepared and submitted through an online portal. The report is considered as a live document as it allows the City to amend projects previously stated and/or update total cumulative expenditures as needed. Due to the timing of the issuance of prior year Single Audit Report and our election of the Standard Allowance, the City could not amend reports previously submitted to Treasury. Name of Responsible Person: Alice Hui, Director of Finance Projected Implementation Date: October 30, 2022

View Audit 33736

Finding 28611 (2022-001)

Material Weakness 2022

Peninsula School District No. 401

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal requirements for time-and-effort documentation. ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Ashley Murphy (253) 530-1004 14015 62nd Avenue, Gig Harbor WA 98332 Corrective action the auditee plans to take in response to the finding: The District will implement controls to ensure time and effort documentation is maintained for all federal programs. New program staff will be trained regarding the time and effort requirements, including knowledge of which federal programs the time and effort requirement is applicable, frequency of documentation, and the importance of retention of time and effort documentation. Anticipated date to complete the corrective action: August 31, 2023

View Audit 32722

Finding 28605 (2022-004)

Material Weakness 2022

Noble County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants i...

Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants in Noble County will have the Auditor?s Office oversite. A person in the Auditor?s Office will oversee expenditures and receipts and all reports that are required by the State or Federal government. Estimated completion date: 10/1/23

View Audit 36868

Finding 28546 (2022-004)

Material Weakness 2022

Town of Thorntown

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...

FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Town will establish a series of internal controls for the SLRF reporting process. The Town will follow the following procedures: - The Clerk-Treasurer and Town Council will maintain a calendar of SLRF required reporting; - The Clerk-Treasurer, with the assistance of the Town?s municipal advisor and counsel, will prepare the required reporting; and - The Town Council President will review all requisite reports prior to submission. Anticipated Completion Date: Beginning October 1, 2023

View Audit 28751

Finding 28502 (2022-009)

Material Weakness 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

FINDING 2022-009 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Internal controls will be in place for ESSER funds so that Treasurer and Superintendent ...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Internal controls will be in place for ESSER funds so that Treasurer and Superintendent or Title I specialist will sign off on annual reports to ensure accuracy of ESSER dollars spent. Anticipated Completion Date: March 2023

View Audit 31356

Finding 28495 (2022-006)

Material Weakness 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

FINDING 2022-006 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: We will take the set aside amount and make a specific line in the financial software and...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: We will take the set aside amount and make a specific line in the financial software and report the amount that is needed as needed to be reported. The Treasurer will prepare the final expenditure report and the Title I Specialist will review the report to ensure the set asides are accurately reported. Anticipated Completion Date: March 2023

View Audit 31356

Finding 28492 (2022-003)

Material Weakness 2022

Knox Community School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: The income guidelines will be uploaded into the food service system after printing off ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: The income guidelines will be uploaded into the food service system after printing off the government site and two people will have eyes on them and this has started for 2022/2023. Anticipated Completion Date: March 2023

View Audit 31356

Finding 28469 (2022-005)

Material Weakness 2022

Scott County R-IV School District

MO

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

2022-005: Internal Control over Compliance Material Weakness: As discussed in finding 2022-002, the District continues to have a lack of controls and timely processes over classification of allowable costs and reconciling the general ledger coding with the identified allowable costs to the require...

2022-005: Internal Control over Compliance Material Weakness: As discussed in finding 2022-002, the District continues to have a lack of controls and timely processes over classification of allowable costs and reconciling the general ledger coding with the identified allowable costs to the required Federal expenditure reporting. Without proper control over coding and classification, the control over allowable costs and the reporting of allowable costs could be compromised. The District must improve procedures to ensure monthly reconciliation of general ledger coding with identified allowable costs. The lack of timely reconciliations with the District?s bank statement accounts and payroll related liability accounts provides additional concern with the District?s overall internal control over compliance. Refer to findings 2022-001, 2022-002 and 2022-003 for the views of responsible officials and planned corrective actions 2022-001: Bank Statement Cash Reconciliations Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and will continue to provide the necessary training for all individuals involved in this area. Where possible, the District will add mitigating controls and steps. The District has made changes to personnel directly involved in this area and the Superintendent is currently providing direct oversight and assistance in this area. Additional oversight procedures will continue to be added as personnel are trained which will significantly improve the control over bank statement reconciliations. 2022-002: Federal Grant Classification Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and will continue to provide the necessary training for all individuals involved in this area. Where possible, the District will add mitigating controls and steps, and provide better oversight. The District Superintendent is currently providing direct oversight and assistance in this area. 2022-003: Payroll Related Liability Reconciliations and Payments Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and will continue to provide the necessary training for all individuals involved in this area. Where possible, the District will add mitigating controls and steps, and provide better oversight. The District Superintendent is currently providing direct oversight and assistance in this area.

View Audit 27948

Finding 28457 (2022-002)

Material Weakness 2022

Brevard Prevention Coalition INC

FL

Subrecipient Monitoring Material Weakness Period of Performance

2022-002 Journal Entry and Cash Disbursement Review and Approval: A General Ledger is run monthly and stored and shared on BPC?s Google Workspace Drive. The Executive Director and Director of Development review monthly. Documentation for journal entries is maintained by the Accounting Manager. The E...

2022-002 Journal Entry and Cash Disbursement Review and Approval: A General Ledger is run monthly and stored and shared on BPC?s Google Workspace Drive. The Executive Director and Director of Development review monthly. Documentation for journal entries is maintained by the Accounting Manager. The Executive Director or designee formally reviews the general ledger and journal entries monthly. The Executive Director and Director of Development retain administrative access to the QuickBooks account as an ongoing control measure. Corrective action plan documented in BPC?s organization?s operational financial guidelines that was completed September of 2022.

View Audit 36571

Finding 28407 (2022-003)

Material Weakness 2022

St. Francis School District

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

2022-003 Federal Assistance Listing Number ? All State ID Number - All Recommendation: We recommend that the District continue to evaluate the financial, compliance, and reporting requirements specific to federal and state awards administered by the District. The District should incorporate identifi...

2022-003 Federal Assistance Listing Number ? All State ID Number - All Recommendation: We recommend that the District continue to evaluate the financial, compliance, and reporting requirements specific to federal and state awards administered by the District. The District should incorporate identified opportunities to improve segregation of duties in written policies and procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District recently realigned responsibilities within the administrative team which included the appointment of a Curriculum Director. The new alignment now allows for the Curriculum Director to provide proper oversight of Title funds, and the Pupil Services Director will provide oversight of IDEA funding. The Director of Finance will continue to collaborate with the respective directors as a fiscal contact for federal awards, but grant coordination will be delegated to the respective department heads. Name of the contact person responsible for corrective action: Deborah Kerr, District Superintendent Planned completion date for corrective action plan: On-going

View Audit 36188

Finding 28399 (2022-091)

Material Weakness 2022

State of Maine

ME

Subrecipient Monitoring Material Weakness Reporting § 200.303

Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop an estimate of the number of FY23 subawards. The Depart...

Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop an estimate of the number of FY23 subawards. The Department will identify staff to input entries to FFATA. Completion Date: March 15, 2023 and October 31, 2023 respectively Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400

View Audit 32781

Finding 28393 (2022-090)

Material Weakness 2022

State of Maine

ME

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303

Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service C...

Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service Center (SESC) will work jointly to develop and implement a cash management procedure that meets the Federal and State requirements. MEMA and SESC will seek technical assistance as appropriate. Completion Date: June 30, 2023 Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400

View Audit 32781

Finding 28310 (2022-081)

Material Weakness 2022

State of Maine

ME

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Department: Health and Human Services Title: Internal control over cases opened due to potential fraud, abuse, or questionable practices needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Program Manager will continue to run a quarterly r...

Department: Health and Human Services Title: Internal control over cases opened due to potential fraud, abuse, or questionable practices needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Program Manager will continue to run a quarterly report to identify any cases assigned to former staff and will evaluate the cases for closure or reassignment. The Program Manager will establish a separate quarterly meeting with the Director of Compliance to review and document the results of the quarterly report. The Program Manager will use best efforts to fill the staffing vacancies that contributed to this finding. Completion Date: March 29, 2023, May 7, 2023 and June 1, 2023 respectively Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093

View Audit 32781

Finding 28309 (2022-080)

Material Weakness 2022

State of Maine

ME

Special Tests & Provisions Cash Management Material Weakness § 200.303

Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Acti...

Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Action: LTCF - Nursing Facilities: The staff currently assigned to working on outbreak reconciliations resulting from COVID will be reassigned back to LTC audits at the end of the Public Health Emergency. The Director will work with Human resources to recruit candidates to fill the vacant audit positions. The Director and Audit Program Manager for LTCF audits will meet bi-weekly to monitor the completion of audit within identified timelines and reassign staff as necessary. LTCF ? ICF/IIDs: The Department disagrees with this finding in regard to LTCF - ICF/IID's. The ICF/IID audits do not have a specific time requirement in the MBM for completion. The federal regulations only require that periodic audits of financial records occur. All ICF/IID cost reports submitted to the Department are recorded in a database and tracked for audit purposes. All cost reports are audited as resources are available. We have worked with our Federal partners who have agreed with our interpretation of the regulation and the timing of our audits for the ICF/IIDs. Completion Date: May 31, 2023 (first item), and June 30, 2023 (second and third items) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778

View Audit 32781

Finding 28288 (2022-078)

Material Weakness 2022

State of Maine

ME

Material Weakness Special Tests & Provisions

Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. Th...

Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: April 3, 2023 (first and second items) and December 31, 2023 (third item) Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423

View Audit 32781

Finding 28264 (2022-074)

Material Weakness 2022

State of Maine

ME

Material Weakness Special Tests & Provisions

Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complet...

Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: September 30, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423

View Audit 32781

Corrective Action Plans

Filters