Corrective Action Plans

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Corrective Action – This is a repeat finding and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets an...
Corrective Action – This is a repeat finding and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets and attendance rosters. This system ensures that meal counts and attendance rosters are reconciled, reducing the error rate in submissions. The system also checks for errors prior to claim submission and compares names on the roll with the number of meals being claimed for accuracy. In addition, for Summer 2025, we have already rolled out a new Meal Counter App, which was recommended by the State of Tennessee. This mobile-based tool eliminates the need for manual meal count sheets and has already reduced entry errors and improved accuracy.
EOC will ensure that the audit and single audit are filed timely in the next fiscal year, and all reports will be submitted by its due date.
EOC will ensure that the audit and single audit are filed timely in the next fiscal year, and all reports will be submitted by its due date.
Views of the Responsible Officials and Planned Corrective Actions The Yuma County Water Users’ Association acknowledges the findings related to the nonperformance of required quarterly financial reporting under the Infrastructure Investment and Jobs Act (IIJA) loan agreements. The primary cause of t...
Views of the Responsible Officials and Planned Corrective Actions The Yuma County Water Users’ Association acknowledges the findings related to the nonperformance of required quarterly financial reporting under the Infrastructure Investment and Jobs Act (IIJA) loan agreements. The primary cause of this issue was the absence of necessary data—specifically, detailed actual expense information—which was not provided by the Imperial Irrigation District (IID). Without this information, the Association was unable to complete and submit the quarterly reports as required under the terms of the agreement. The Association is fully committed to resolving this issue and ensuring ongoing compliance with all provisions of the loan agreements. We are actively engaging with the relevant parties to obtain the required data and implement measures to prevent future delays in financial reporting. Corrective Actions: To address this issue, the Association will collaborate closely with both the Bureau of Reclamation and the Imperial Irrigation District (IID) to ensure timely receipt of quarterly actual expense data. Specifically: • At the end of each quarter, the Association will issue a formal request to IID for detailed expense data. • Follow-up reminders will be sent as necessary to facilitate timely submission. • This coordination will support the Association’s ability to meet quarterly financial reporting deadlines as required by the IIJA loan agreements. Timeline for Implementation: The corrective actions outlined above will be implemented immediately. Full compliance with quarterly reporting requirements is expected by the end of the second quarter.
Finding 2024-001: Internal controls and adherence to compliance were not followed with regards to an appropriate level of approval of management that is charged to the Coronavirus State and Local Recovery Funds and the Food Cluster Program. The Problem: CEO timesheets were not reviewed or approved b...
Finding 2024-001: Internal controls and adherence to compliance were not followed with regards to an appropriate level of approval of management that is charged to the Coronavirus State and Local Recovery Funds and the Food Cluster Program. The Problem: CEO timesheets were not reviewed or approved by our Board of Directors in 2024 so proper oversight was not being done. Corrective Action: The procedure we had in place was that our Board Chairperson would review and approve our CEO timesheet entries each payroll period. This procedure was followed in prior years. In January 2024 the Chairperson changed to a new Chairperson and this person did not receive proper training on how to approve the CEO timesheet. When the auditors brought our attention to this situation in March of 2025, we immediately contacted the current and previous Board Chairs, HR Director, and Interim CEO. They worked together to train the present Board Chairperson on how to access the CEO timesheet entries, review them and approve them in a timely manner. This process is being used every pay period and our reports show that all timesheets are approved. We also printed out all timesheets going back to January and had the Board Chair review and sign those copies. Going forward we will be sure that proper training is done when there is a change in either the Board Chair or the CEO/Ed position.
View Audit 359751 Questioned Costs: $1
Finding 2024-004 Personnel Responsible for Corrective Action: Director of Sponsored Programs - Eva Kain, Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan:. The Grant Accountant, in collaboration with the Comptroller...
Finding 2024-004 Personnel Responsible for Corrective Action: Director of Sponsored Programs - Eva Kain, Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan:. The Grant Accountant, in collaboration with the Comptroller and Director of Sponsored Programs, will compile SEFA data on a quarterly basis and reconcile it against CX reports. The Sponsored Programs Director will verify all Assistance Listing Numbers (ALNs), subrecipient amounts, and accruals. Documentation of all federal awards and drawdowns will be maintained in a centralized repository for internal and audit access.
Finding 2024-007 Personnel Responsible for Corrective Action: Grant Principal Investigators and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: All expenses must be supported by documentation and comply with Generally Accepted Accounting Princ...
Finding 2024-007 Personnel Responsible for Corrective Action: Grant Principal Investigators and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: All expenses must be supported by documentation and comply with Generally Accepted Accounting Principles (GAAP) standards. A pre-review checklist will be required for all charges against FIPSE grants. Prepaid items must be recorded in the prepaid ledger and amortized appropriately. Documentation will be retained in alignment with the University Record Retention policy. Management will implement a formal review and approval process to ensure that all allowable costs are verified for compliance with applicable regulations and approved by designated personnel prior to reimbursement or payment.
View Audit 359750 Questioned Costs: $1
Finding 2024-006 Personnel Responsible for Corrective Action: Director of Sponsored Programs- Eva Kain, Director of Title III – Dr. Neidra Butler and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: Payroll charges to federal programs must mat...
Finding 2024-006 Personnel Responsible for Corrective Action: Director of Sponsored Programs- Eva Kain, Director of Title III – Dr. Neidra Butler and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: Payroll charges to federal programs must match certified time and effort documentation. The Director of Sponsored Programs, the Director of Title III, and the Grant Accountant will jointly review allocations before payrolls are processed. Monthly reports will be generated for review by the Grant Accountant, and discrepancies must be corrected within 30 days. Management will implement a formal review and approval process to ensure that all allowable costs are verified for compliance with applicable regulations and approved by designated personnel prior to reimbursement or payment.
Finding Number 2024-001 Contact Person(s): Dionne Gordon dgordon@pnri.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Although the findings consisted primarily of a small number of late payments that were either ...
Finding Number 2024-001 Contact Person(s): Dionne Gordon dgordon@pnri.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Although the findings consisted primarily of a small number of late payments that were either 1 day late or late as a result of a poorly timed holiday, we fully acknowledge the accuracy of the finding and have added an additional control to account for the impact of weekends and holidays on our AP payment runs. Corrective action planned: Internal control established in AP department to keep track of sub recipients’ request reimbursement to ensure payments are disbursed within 30 calendar days after receipt of request. Anticipated completion date: March 31st 2025
The Authority agrees with the finding. For the file in question, a correction was made with an effective date back to September 1, 2024.
The Authority agrees with the finding. For the file in question, a correction was made with an effective date back to September 1, 2024.
View Audit 359708 Questioned Costs: $1
Finding 2024- 001: Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: Training: To reinforce compliance and ensure consistent adherence to policies a specialized team­ including a Compliance & Training A...
Finding 2024- 001: Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: Training: To reinforce compliance and ensure consistent adherence to policies a specialized team­ including a Compliance & Training Administrator, a Trainer, and two Senior Occupancy Specialists-has been established to oversee all Housing Choice Voucher (HCV) program training and compliance. This team is responsible for: ■ New hire training to ensure foundational competency. • Refresher trainings to address knowledge gaps and reinforce standards. • Policy & procedure update trainings to keep staff informed of changes. Quality Control: We conduct 100% quality control on all new hires', completed action files and 100% quality control on all contract files. Twenty-five percent (25%) of all Non-provisional employees work product is quality controlled by the compliance team. Department Structure: The entire leadership team completed Nan McKay's HOTMA training to ensure full alignment with the latest Housing Opportunity Through Modernization Act {HOTMA) requirements. This top-down approach guarantees that policy Interpretations and training materials are consistent and up to date. To ensure all required documents are properly retained and accessible, the agency has expedited the transition to a fully digital file system. This will Include standardized naming conventions, centralized storage with access controls, and a documented retention protocol to prevent future discrepancies. Additionally, any staff that falls below the 80 % success rate will be required to actively engage in all mandated trainings and utilize the compliance team as a resource for clarification. Furthermore, staff requiring further reinforcement will be promptly addressed through one-on­ one coaching or additional training sessions with their immediate supervisor. Anticipated Completion Date: The current staff is attending monthly trainings on the Administrative Plan, best practices and HOTMA policy changes. We anticipate completion of the plan by 12/31/2025. Person Responsible: Ms. Rhonda Jackson, Housing Program Manager II, Ms. Malandria Watson, Housing Program Manager I, -and Ebony Bell, Compliance and Training Administrator will be responsible for reviewing the Quality Control Report and error ratios monthly.
View Audit 359697 Questioned Costs: $1
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the tax and insurance account is underfunded as of September 30, 2024 S3800-130 Response Indicator Agree S3800-140 Completion Date September 30, 2025 S3800-150 Response The Organiza...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the tax and insurance account is underfunded as of September 30, 2024 S3800-130 Response Indicator Agree S3800-140 Completion Date September 30, 2025 S3800-150 Response The Organization will fund the tax and insurance account. S3800-160 Contact Person First Name Carl S3800-180 Contact Person Last Name Marquette, Jr.
View Audit 359672 Questioned Costs: $1
Condition Found: During the audit we noted the Association has not maintained the reserve balance as required. Response: Androscoggin Home Health Services, Inc. d/b/a Andwell Health Partners will be fully funding the reserve gap in the amount of $84,813.72 in fiscal year 2025. The required reserv...
Condition Found: During the audit we noted the Association has not maintained the reserve balance as required. Response: Androscoggin Home Health Services, Inc. d/b/a Andwell Health Partners will be fully funding the reserve gap in the amount of $84,813.72 in fiscal year 2025. The required reserve will be fully funded to meet the compliance of the Loan Resolution and Letters of Conditions with the United States Department of Agriculture under the federal program, Community Facilities Loans and Grants. Responsible Party: Dr. RJ Gagnon, DBA, MBA, CHFP, CSAF Chief Financial and Operating Officer (207) 777-7740 Anticipated Completion Date: No later than December 31, 2025
2024-007 – Eligibility Housing Opportunities for Persons with Aids – Assistance Listing 14.241 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance ...
2024-007 – Eligibility Housing Opportunities for Persons with Aids – Assistance Listing 14.241 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. We recommend the Authority to hire outside consultants to assist with eligibility requirements or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding Action taken in response to finding: All current PBCHA staff responsible for eligibility determinations have received HCV rent calculation training through Nan McKay as of March 21, 2025. The PBCHA will continue to conduct training for program staff on eligibility documentation requirements and program rules to reinforce compliance standards. Through the implementation of intakes, interims and annual recertifications utilizing Yardi’s online workflows, the PBCHA expects to see increased improvement through automated application and documentation processes. The PBCHA will utilize available dashboards, internal audits and formal monitoring protocols to ensure continued compliance and to minimize the risk of recurring deficiencies. The PBCHA will continue to assess current staffing levels and evaluate the feasibility of hiring outside consultants or increasing staffing to support consistent and compliant eligibility determinations while being cognizant of current funding uncertainties. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2025
2024-06 – Eligibility Public Housing – Assistance Listing 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and unt...
2024-06 – Eligibility Public Housing – Assistance Listing 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month and to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. We recommend the Authority to hire outside consultants to assist with eligibility requirements or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All current PBCHA staff responsible for eligibility determinations have received HCV rent calculation training through Nan McKay as of March 21, 2025. The PBCHA will continue to conduct training for program staff on eligibility documentation requirements and program rules to reinforce compliance standards. Through the implementation of intakes, interims and annual recertifications utilizing Yardi’s online workflows, the PBCHA expects to see increased improvement through automated application and documentation processes. The PBCHA will utilize available dashboards, internal audits and formal monitoring protocols to ensure continued compliance and to minimize the risk of recurring deficiencies. The PBCHA will continue to assess current staffing levels and evaluate the feasibility of hiring outside consultants or increasing staffing to support consistent and compliant eligibility determinations while being cognizant of current funding uncertainties. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2025
View Audit 359660 Questioned Costs: $1
2024-005 – PIC Reporting Housing Voucher Cluster – Assistance Listing 14.781 and 14.879 Recommendation: We recommend that the Authority designate an individual to ensure the HUD-50058s are uploaded into the PIC system accurately and timely. Explanation of disagreement with audit finding: There is...
2024-005 – PIC Reporting Housing Voucher Cluster – Assistance Listing 14.781 and 14.879 Recommendation: We recommend that the Authority designate an individual to ensure the HUD-50058s are uploaded into the PIC system accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented that completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors, and increase reporting accuracy. As such, the PBCHA has seen improvement in this area. PIC submissions are completed weekly to ensure compliance with eVMS and encourage timely correction of fatal errors. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2025
2024-003 – Rent Reasonableness Housing Voucher Cluster – Assistance Listing 14.871 and 14.879 Recommendation: We recommend management that designates an individual to review tenant filles to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend t...
2024-003 – Rent Reasonableness Housing Voucher Cluster – Assistance Listing 14.871 and 14.879 Recommendation: We recommend management that designates an individual to review tenant filles to determine if a rent reasonableness has been performed and was completed in a timely manner. We recommend the authority to hire outside consultants to assist with reasonable rent determination or increase staffing in this area. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PBCHA will continue to instruct staff members to review tenant files to ensure rent reasonableness determinations have been completed accurately and in a timely manner, in accordance with HUD requirements. With this instruction, the PBCHA has seen vast improvement in this area. The PBCHA will continue to assess current staffing levels and evaluate the feasibility of hiring outside consultants or increasing staffing to support consistent and compliant rent reasonableness determinations while being cognizant of current funding uncertainties. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: August 30, 2026
2024-002 – Annual HQS Inspection Housing Voucher Cluster – Assistance Listing 14.871 and 14.879 Recommendation: We recommend that management implement a centralized tracking system to monitor inspection due dates and follow-up timelines, ensuring all inspections are completed within HUD- mandated...
2024-002 – Annual HQS Inspection Housing Voucher Cluster – Assistance Listing 14.871 and 14.879 Recommendation: We recommend that management implement a centralized tracking system to monitor inspection due dates and follow-up timelines, ensuring all inspections are completed within HUD- mandated timeframes. Additionally, we recommend that PBCHA evaluate current staffing levels and consider hiring additional inspectors or contracting with third-party providers to meet inspection demands. Ongoing training should also be provided to staff on Housing Quality Standards (HQS) protocols and compliance expectations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA has seen vast improvement in this area. The PBCHA will continue to monitor its third-party inspection vendor to ensure continued adherence for the provision of inspection reports. The PBCHA will utilize centralized tracking systems within Yardi and other systems to improve oversight of inspection due dates and follow-up timelines, ensuring timely completion of all inspections in accordance with HUD requirements. The PBCHA will assess current staffing levels and evaluate the feasibility of hiring internal inspectors or contracting with additional third-party inspection services to meet demand while being cognizant of current funding uncertainties. Additionally, training will be provided to staff to reinforce Housing Quality Standards (HQS) protocols and compliance expectations. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: August 30, 2026
2024-001 – Eligibility Housing Voucher Cluster – Assistance Listing 14.871 and 14.879 Recommendation: We recommend that management conduct training for program staff on eligibility documentation requirements and program rules. Additionally, we recommend that the Housing Authority implement intern...
2024-001 – Eligibility Housing Voucher Cluster – Assistance Listing 14.871 and 14.879 Recommendation: We recommend that management conduct training for program staff on eligibility documentation requirements and program rules. Additionally, we recommend that the Housing Authority implement internal audits of tenant files to proactively identify and correct documentation issues. A monitoring protocol should also be established to ensure ongoing compliance and to prevent the recurrence of documentation deficiencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All current PBCHA staff responsible for eligibility determinations have received HCV rent calculation training through Nan McKay as of March 21, 2025. The PBCHA will continue to conduct training for program staff on eligibility documentation requirements and program rules to reinforce compliance standards. Through the implementation of intakes, interims and annual recertifications utilizing Yardi’s online workflows, the PBCHA expects to see increased improvement through automated application and documentation processes. The PBCHA will utilize available dashboards, internal audits and formal monitoring protocols to ensure continued compliance and to minimize the risk of recurring deficiencies. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2025
View Audit 359660 Questioned Costs: $1
CORRECTIVE ACTION PLAN Name and Number of the Project: INDEPENDENT LIVING PLACE, INC. No. 115-EH115 Audit Firm: M Group, LLP Audit Period: The year ended September 30, 2024 Compliance Review: COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...
CORRECTIVE ACTION PLAN Name and Number of the Project: INDEPENDENT LIVING PLACE, INC. No. 115-EH115 Audit Firm: M Group, LLP Audit Period: The year ended September 30, 2024 Compliance Review: COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2024-002: Section 202 Supportive Housing for the Disabled, Assistance Listing 14.157 CORRECTIVE ACTION TO BE COMPLETED: The Organization intends to apply for reinstatement of tax-exempt status. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer of Arnold-Grounds Apartment Management & Affordable Housing Specialists, LLC.
View Audit 359648 Questioned Costs: $1
Corrective Action Taken or Planned: The Organization will implement a review process to ensure that reports to LSC are filed timely. This review process will consist of the Executive Director and the Director of Finance independently reviewing the Oversight section of Grantease (LSC’s web-based p...
Corrective Action Taken or Planned: The Organization will implement a review process to ensure that reports to LSC are filed timely. This review process will consist of the Executive Director and the Director of Finance independently reviewing the Oversight section of Grantease (LSC’s web-based platform) monthly to ensure compliance. The Organization already has calendared all report deadlines for LSC and has a good track record of meeting those deadlines. The Organization believes the missed deadline identified in the audit was due to changes in job responsibilities following organizational restructuring and will not occur again. Name of Contact Person: Steve Dickinson, Executive Director Phone Number of Contact Person: (804) 200-6049 Projected Completion Date: April 30, 2025
Corrective Action Taken or Planned: The Organization will immediately implement a more formal review process for review of citizenship attestations and asset levels to ensure compliance before cases are reported to LSC. This review process will consist of two checks. The first will be done monthl...
Corrective Action Taken or Planned: The Organization will immediately implement a more formal review process for review of citizenship attestations and asset levels to ensure compliance before cases are reported to LSC. This review process will consist of two checks. The first will be done monthly through reports run in the case management system designed to identify cases where LSC or the Organization’s policies were not met. The second will be a review by the Managing Director of each of the Organization’s practice area groups where the case was closed to ensure compliance with LSC and the Organization’s requirements. In addition, training of new employees as part of their onboarding, and an annual training course for all of the Organization’s staff, will be held on LSC and the Organization’s case acceptance and reporting requirements and the use of tools, such as case management reports and checklists, to ensure compliance. Name of Contact Person: Steve Dickinson, Executive Director Phone Number of Contact Person: (804) 200-6049 Projected Completion Date: April 30, 2025
Finding 565974 (2024-001)
Significant Deficiency 2024
Finding 2024-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not revie...
Finding 2024-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County implemented a control process for the last quarter of fiscal year 2024 to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: Completed
The Board will implement procedures and ensure compliance with the Un[orm Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and CFR 200.320 and the Code of Alabama 1975, Title 39 by conducting training with all personnel. Purchas...
The Board will implement procedures and ensure compliance with the Un[orm Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.318 and CFR 200.320 and the Code of Alabama 1975, Title 39 by conducting training with all personnel. Purchasing Cooperatives will not be used when purchases are under the Public Works Law.
View Audit 359564 Questioned Costs: $1
Management's Response and Corrective Action Plan: On July 8, 2024, NPI received a reimbursement from ASHA of $741,559 for invoices that NPI received from Nazareth Hospital prior to June 30, 2024. NPI submitted these invoices for reimbursement on June 29, 2024, and recorded the revenue and the receiv...
Management's Response and Corrective Action Plan: On July 8, 2024, NPI received a reimbursement from ASHA of $741,559 for invoices that NPI received from Nazareth Hospital prior to June 30, 2024. NPI submitted these invoices for reimbursement on June 29, 2024, and recorded the revenue and the receivable, but did not record the expense until the funds were remitted to Nazareth Hospital on July 9, 2024. NPI should have recorded the expense and accrued a liability on June 29, 2024, during the same period in which the revenue was recognized. We acknowledge our failure to properly match the grant expense to the grant revenue in the proper accounting period and affirm that our cash basis of accounting was not appropriate to account for this grant. We have implemented a process to reconcile all grant revenues and expenses at the end of each accounting period to ensure proper recording. Further, the Treasurer of the Organization will take a more active role in reviewing the accounting for grants.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2405MN5MAP and 2405MN5ADM, 2024 Pass-Through Agency: Minnesota Department of Human Ser...
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2405MN5MAP and 2405MN5ADM, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5MAP and 2405MN5ADM Compliance Requirement Affected: Allowable Costs/Allowable Activities Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the Agency implement control procedures to ensure Income Maintenance Random Moment Study (IMRMS) and Social Services Time Study (SSTS) listings are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and implement changes as needed to ensure going forward that the IMRMS and SSTS listings are accurate. Name of the contact person responsible for corrective action plan: Chera Sevcik, Human Services Executive Director Planned completion date for corrective action plan: December 31, 2025
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