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Finding 541890 (2024-031)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated February 10, 2025 regarding a reportable audit finding related to Weakness in Controls over and Noncompliance with Provider Overpayment. LDH apprec...
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated February 10, 2025 regarding a reportable audit finding related to Weakness in Controls over and Noncompliance with Provider Overpayment. LDH appreciates the opportunity to provide this response to your office’s findings. Finding: Weakness in Controls over and Noncompliance with Provider Overpayments Recommendation: LDH should strengthen controls to ensure compliance with Federal regulations regarding the timely return of the federal share of provider overpayment collections. LDH Response: LDH Fiscal Management concurs with the finding of Weakness in Controls over and Noncompliance with Provider Overpayments. As stated in the finding, LDH updated its policy requiring submitting departments/agencies to identify the date of discovery when providing provider overpayment information to LDH from that point forward of when the policy was implemented. Corrective Action Plan: The updated policy regarding the discovery date has been implemented as of December 2023. LDH Fiscal has implemented a process to ensure that reviews are adequately documented starting with Quarter Ending December 31, 2024 and will conduct a look back for State Fiscal Year 2025 by May 30, 2025. You may contact Clinton Summers, Accountant Manager 4, at (225) 342-5701 or via email at Clinton.Summers@la.gov or Helen Harris, Deputy Undersecretary 2/LDH Fiscal Director, at (225) 342-9568 or via email at Helen.Harris@la.gov with any questions about this matter.
View Audit 350759
Finding 541889 (2024-029)
Material Weakness 2024
State of Louisiana
LA
Questioned Costs Special Tests & Provisions Reporting
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated December 4, 2024 regarding a reportable audit finding related to Noncompliance with Managed Care Provider Enrollment and Screening Requirement. LDH...
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated December 4, 2024 regarding a reportable audit finding related to Noncompliance with Managed Care Provider Enrollment and Screening Requirement. LDH appreciates the opportunity to provide this response to your office’s findings. Finding: Noncompliance with Managed Care Provider Enrollment and Screening Requirement Recommendation: LDH should ensure all providers are screened and enrolled as required by federal regulations. LDH Response: LDH concurs with the finding that not all Managed Care Entity (MCE) providers were enrolled as of June 30, 2024. The Department and MCEs worked extensively with existing providers in 2021 and 2022 to encourage completion of enrollment. Providers who were newly credentialed with MCEs, since March 2022, had not been invited to enroll because it required a contract amendment with Gainwell Technologies and additional costs. Corrective Action: Gainwell Technologies contract amendment 26 was approved by CMS and the Office of State Procurement. The amendment requires the contractor to build a process to accommodate newly enrolled providers with one or more of the MCEs into the existing Louisiana Medicaid Provider Enrollment web-based portal. This process is known as re-baselining and will enroll providers on a regular and ongoing basis, bringing LDH to full compliance with federal regulations. Due to the volume of providers needing to be enrolled, two groups were created, and a staggered mailing schedule was developed as follows: Group 1: The first flight of invitation letters was mailed on October 25, 2024, and the final flight was mailed on November 8, 2024. Providers have 120 days to complete enrollment, with an estimated completion date of March 8, 2025. Group 2: The first flight of invitation letters is scheduled to be mailed on December 31, 2024, and the final flight on January 17, 2025. Group 2 has an estimated enrollment completion date of April 11, 2025. After completion of the two groups, LDH will be in full compliance, and a new bi-monthly cycle will be utilized to invite incoming providers to enroll thereafter. LDH is also seeking a longer-term solution through the National Association of State Procurement Officials (NASPO) Value Point that will modernize the provider management system and achieve the CMS preference of modularity. A Provider Management Module vendor was selected in 2023, but a protest was filed which halted any implementation activities. Due to the lengthy delay that resulted from the protest, LDH requested to cancel the procurement and start over. LDH has restarted the procurement process and is leveraging the NASPO approach due to a change in law that no longer allows for a protest for a NASPO procurement. We anticipate to have a new vendor selected by January of 2025. You may contact Kimberly Sullivan, Medicaid Director at (225) 219-7810 or via e-mail at Kimberly.Sullivan@la.gov or Brandon Bueche, Medicaid Section Chief at (225) 384-0460 or via email at Brandon.Bueche@la.gov with any questions about this matter.
View Audit 350759
Finding 541888 (2024-027)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Eligibility Internal Control / Segregation of Duties
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated January 16, 2025 regarding a reportable audit finding related to Noncompliance with and Inadequate Controls over Maternity Kick Payments. LDH appre...
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated January 16, 2025 regarding a reportable audit finding related to Noncompliance with and Inadequate Controls over Maternity Kick Payments. LDH appreciates the opportunity to provide this response to your office’s findings. Finding: Noncompliance with and Inadequate Controls over Maternity Kick Payments Recommendation: LDH should strengthen existing policies and procedures to ensure all maternity kick payments are supported with an eligible triggering event before payment is made to the MCOs. LDH Response: LDH does not concur with the finding of noncompliance with or inadequate controls over maternity kick payments. Maternity kick payments are triggered by a monthly automated procedure that reviews delivery encounters against specific criteria and makes payments to the MCOs when qualifying deliveries are identified. Each quarter, LDH/Gainwell performs a kick payment review procedure to recover payments from the MCOs when the original delivery encounter is voided without a qualifying replacement encounter or without another qualifying encounter in the same delivery event/episode of care. The kick payments identified in LLA’s finding had already been identified by our internal review procedures and flagged for recovery during the September 2024 kick payment review. Specifically, our review determined that these 24 kick payments were inappropriately triggered due to a coding change that was intended to limit the lookback period for qualifying encounters to January 1, 2023 (to align with the current MCO contract period), but was also unintentionally bypassing the 6/1/15 DOS (Date of Service) restriction for global maternity codes on professional/physician encounters. This coding error was discovered by Gainwell after LDH staff noted that the majority of kick payments flagged for recovery had a July 16, 2024 payment date and questioned that anomaly. Since LDH’s normal review and control procedures led to the identification the logic error and the appropriate recovery of the erroneous kick payments, we do not agree that controls are inadequate or that LDH is non-compliant with its policies and procedures for maternity kick payments. Additionally, LLA’s identification of many of these kick payments is simply due to the timing of its analysis as compared to the timing of LDH’s final SFY24 quarterly review in early June 2024. Had LDH/Gainwell performed its review at the end of June 2024 instead of the beginning of the month, 16 kicks with payment dates in June 2024 would not have been identified in LLA’s review. Corrective Action: Corrective action is not necessary, as recoveries were identified and processed as part of the regularly scheduled review process; however, LDH will modify the timing of its final quarterly reviews to ensure that payment/voids in June do not result in a finding. You may contact Kimberly Sullivan, Medicaid Director at (225) 219-7810 or via e-mail at Kimberly.Sullivan@la.gov or Marisa Naquin, Medicaid Program Manager 2 at (504) 408-1828 or via email at Marisa.Naquin@la.gov with any questions about this matter.
View Audit 350759 Questioned Costs: $1
Finding 541887 (2024-026)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Allowable Costs / Cost Principles Eligibility
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated February 6, 2025 regarding a reportable audit finding related to Inadequate Internal Controls over Eligibility Determinations. LDH appreciates the ...
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated February 6, 2025 regarding a reportable audit finding related to Inadequate Internal Controls over Eligibility Determinations. LDH appreciates the opportunity to provide this response to your office’s findings. Finding: Inadequate Internal Controls over Eligibility Determinations. Recommendation: LDH should ensure its employees follow procedure relating to eligibility determinations and redeterminations in the Medicaid and CHIP programs to ensure the case records support the eligibility decisions. LDH Response: LDH concurs in part with LLA’s finding of inadequate controls over eligibility determinations. For one Medicaid and five CHIP findings noted as the renewal not properly documented, LDH does not concur. LLA noted an error for a “SNAP” or “ELE” renewal documented as a “Streamlined” renewal. “SNAP”, “ELE”, and “Streamlined” renewals are all forms of an ex parte renewal per federal regulations at 42 CFR §435.916(b)(1) which requires the Medicaid agency to complete a renewal on the basis of information available to the agency without requiring information from the beneficiary. LDH uses these labels internally to identify what information or process used to complete the ex parte renewal. LDH presented documentation from system logs, which showed a system bug misidentified the ex parte process used but there was no error in the determination made. For one CHIP finding noted as inadequate documentation regarding income to support the renewal determination, LDH does not concur. The auditor cited a separate case in which a Medicaid analyst requested a written affidavit for the ending of self-employment income but not requested in this case. There is nothing in LDH policy or procedure that requires a written affidavit to verify ending of self-employment income. Corrective Actions: LDH already has a continual process of reviewing findings from internal case reviews, system bugs, appeal cases, external audits, or other sources then incorporating into policy/procedure updates, refresher trainings, reminder memos, and/or staff meetings. The findings from this audit will be added to this process. In addition, by April 1, 2025 Eligibility Program Operations will issue a summary of these findings to eligibility staff statewide reiterating the need to follow procedures and regulations relating to eligibility determinations to ensure the case records support the eligibility decisions. You may contact Kimberly Sullivan, Interim Medicaid Director at (225) 219-7810 or via e-mail at Kimberly.Sullivan@la.gov or Rhett Decoteau, Medicaid Section Chief at (225) 342-9044 or via email at Rhett.Decoteau@la.gov with any questions about this matter.
View Audit 350759 Questioned Costs: $1
Finding 541885 (2024-023)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Subrecipient Monitoring
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor dated December 26, 2024, regarding a reportable audit finding related to billing controls for behavioral health services. LDH appreciates the opportunity to pr...
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor dated December 26, 2024, regarding a reportable audit finding related to billing controls for behavioral health services. LDH appreciates the opportunity to provide this response to your office’s findings. Finding: Inadequate Controls over Billing for Behavioral Health Services. Recommendation: LDH management should ensure that agency personnel are adequately monitoring the EQR contract and that the proper validations are being conducted to ensure encounters are coded correctly. LDH Response: LDH partially concurs. LDH has implemented a review of encounters in consideration of all procedure code and modifier combinations on the fee schedule. However, we will be enhancing the analysis by excluding all NPIs for providers that have been identified as being contracted for payments that exceed the fee schedule, as well as specifically identifying encounters that include a combination of modifiers that could result in a different reimbursement level, and would be subject to the appropriate identification and validation of the rendering providers’ qualifications. LDH will continue to monitor our EQR contract to ensure we are able to identify encounters that the MCEs potentially paid at an inappropriate rate given the unique provider, their credentials, service location and the confirmation of the appropriate Medicaid fee schedule or alternative rates against which claims were to be processed. As acknowledged by the LLA, OBH has continuously exhibited movement toward full compliance of the auditors’ recommendations. LDH has worked diligently to both identify instances when encounters that appear to have not been paid in accordance with the SBHS fee schedule were, in fact, paid at the appropriate rate, as well as, reduce the volume of encounters that truly are reflective of improper claims' processing. While SBHS expenditures have increased by approximately 17% since the initial FY19 finding, the number of encounters flagged by the LLA in the FY24 report has decreased by nearly 70% over that same period. LDH is committed to this ongoing initiative, and intends to continue the supplemental EQR protocol in an effort to further reduce the inaccurate identification of improperly paid claims, as well as requiring the MCEs to ensure their claims processing systems are functioning appropriately or are updated, as indicated based upon applicable EQR findings. LDH’s EQR contractor, Myers & Stauffer, continues to conduct an encounter study (CMS EQR Protocol #5) to sample encounters against the SBHS fee schedule on a biannual basis to determine discrepancies and identify whether or not claims were paid inappropriately by the MCEs. Subsequent report methodologies have been consistently updated to enhance the scope and increase the sample size. Additionally, responses and corrective action plans related to the published reports have been requested from all managed care organizations to ensure that identified errors have been isolated and resolutions have been established and implemented. Further adjustments and refinements have, and will continue to be, incorporated into the methodology associated with the review/audit to produce the most effective analysis and remediation. To date, this has included an expanded scope and increased sample size. Myers & Stauffer continues to sample the full array of SBHS services, including those with location modifiers as evidenced in Appendix D of the report; and to follow through on the validation of reconciliations based on previous reviews and based on data collected. This continues to be an ongoing preventative measure against inappropriate billing, and results will continue to be tracked and published. The most recent biannual study has demonstrated a 92% overall reduction in issues since Q2 SFY2023. Corrective Action Plan: LDH will require the EQR Contractor to eliminate any provider, based on NPI, that the MCOs self-identify as having an agreed upon rate that exceeds the SBHS fee schedule, in those instances that the MCEs have specifically reported that as being part of their existing contract. This is being done in an effort to remove those cases from the sampling utilized in the review. You may contact Karen Stubbs, OBH Assistant Secretary by telephone at (225) 342-1435 or by e-mail at karen.stubbs@la.gov with any questions concerning this matter.
View Audit 350759
Finding 541883 (2024-020)
Significant Deficiency 2024
State of Louisiana
LA
Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) Child Welfare (CW) is in receipt of the audit findings identified as Control Weakness over SSBG Expenditures. DCFS concurs with the finding and is committed to minimizing errors and ensuring documentation practices support o...
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) Child Welfare (CW) is in receipt of the audit findings identified as Control Weakness over SSBG Expenditures. DCFS concurs with the finding and is committed to minimizing errors and ensuring documentation practices support our efforts for accuracy and compliance. DCFS will develop and implement training to ensure that instruction provided regarding the maintenance of TIPS records and payments will achieve compliance to the extent possible. DCFS CW Training and Foster Care will create a short refresher video course on policies and procedures relating to payment protocols to be made available to child welfare staff. The anticipated completion date will be June 30, 2025. Additionally, DCFS CW has adopted the use of DocuSign for TIPS forms which allows for a more streamlined process for signatures and supporting documentation to be uploaded. A short video course providing instruction on completing and submitting TIPS forms for reimbursement using the DocuSign platform is available to child welfare statewide. Management will reiterate staff to refer to this training. Should any additional information be required, please contact Renee M. Spell at (337) 250-1690 or Renee.Spell.DCFS@LA.GOV.
View Audit 350759
State of Louisiana
LA
Allowable Costs / Cost Principles Questioned Costs § 200.303
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) has received the finding titled "Unauthorized Employee Fuel Transactions." The finding states that the Department of Children and Family Services (DCFS), Bureau of Audit and Compliance Services, investigated and identified ...
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) has received the finding titled "Unauthorized Employee Fuel Transactions." The finding states that the Department of Children and Family Services (DCFS), Bureau of Audit and Compliance Services, investigated and identified multiple instances of unauthorized fuel transactions made by a former DCFS employee, estimated at approximately $97,500 in fiscal year 2024. Of that total, $5,191 was charged to the Social Services Block Grant program and $32,555 was charged to the Foster Care program through the cost allocation process. DCFS concurs with the finding and has zero tolerance for unauthorized use of state or federal funds. The department's Fleet Manager has developed monitoring reports to review transactions on a monthly basis. The results of these reviews will be communicated with the Director of Administrative Services who will ensure compliance with the established policies and procedures governed by the Fleet Card Program. The department has also established adequate segregation of duties to the Fleet Coordinators in the field offices. Any DCFS employee engaged in such an unauthorized use of state and federal funds would be terminated. If you have any additional questions, please reach out to Director of Administrative Services. Tina Hebert, who oversees Fuel Purchasing Program. You can reach her at (225) 342-1875 or Tina.Hebert.DCFS@la.gov.
View Audit 350759 Questioned Costs: $1
Finding 541877 (2024-032)
Significant Deficiency 2024
State of Louisiana
LA
Reporting Questioned Costs Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated February 3, 2025 regarding a reportable audit finding related to the Office of Public Health (OPH) – Inadequate Controls over and Noncompliance wit...
Dear Mr. Waguespack: The Louisiana Department of Health (LDH) acknowledges receipt of correspondence from the Louisiana Legislative Auditor (LLA) dated February 3, 2025 regarding a reportable audit finding related to the Office of Public Health (OPH) – Inadequate Controls over and Noncompliance with Federal Financial Reporting. LDH appreciates the opportunity to provide this response to your office’s findings. Finding: Inadequate Controls over and Noncompliance with Federal Financial Reporting Recommendation: OPH should design and implement controls to ensure all information contained in the financial reports submitted to Federal agencies is accurate, current, and complete for the reporting period covered under the report. LDH Response: LDH Fiscal Management recognizes its responsibility to accurately report financial data, however, LDH Fiscal Management does not concur with the finding of Inadequate Controls over and Noncompliance with Federal Financial Reporting (FFR) due to immateriality of the questioned expenses. The expenses in question reported on the Federal Financial Report were eligible grant expenses for this award. LDH Fiscal understood the expenses in question to be related to the same award that was ending 6/30/24, but received a No Cost Extension through 12/31/2024. After consulting with the grantor on this matter, the grantor conveyed that reporting these eligible expenditures earlier than the No Cost Extension date was not a material concern and would not require a revised FFR for this period, as the main concern is that they were eligible expenses and would be included in the final FFR. Total expenses in question ($142,568) represent approximately .3% of the cumulative expenses reported on the Federal Financial Report ($42M) as of 06/30/2024; therefore, the stance of LDH is the amount in question is immaterial and does not misstate the Federal Financial Report. Corrective Action Plan: Procedures and internal training currently exist for fiscal team members on completing Federal Financial Reports. A corrective action plan to reiterate and reinforce the understanding of various reporting periods to include No Cost Extension and liquidation periods to the preparers and reviewers of the FFR’s to mitigate this occurrence was implemented immediately. Quintesah Syas, Accountant Manager 4/Comptroller within the LDH Fiscal Office for Office of Public Health Financial Reporting and Helen Harris, Deputy Undersecretary 2/LDH Fiscal Director are responsible for the execution and implementation of this corrective action and may be contacted with any questions about this matter. You may contact Quintesah Syas Accountant Manager 4/Comptroller, within the LDH Fiscal Office for Office of Public Health Financial Reporting at (225) 342-9333 or via email at Quintesah.Syas@la.gov, or Helen Harris), Deputy Undersecretary 2/LDH Fiscal Director at (225) 342-9568 or via email at Helen.Harris@la.gov with any questions about this matter.
View Audit 350759
Finding 541876 (2024-019)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Student Financial Aid Cash Management
Dear Mr. Waguespack, The University of Louisiana at Monroe acknowledges receipt of the audit finding related to Noncompliance and Inadequate Controls over Direct Loan Monthly Reconciliations. We appreciate the opportunity to respond and outline the corrective actions the university has taken or pla...
Dear Mr. Waguespack, The University of Louisiana at Monroe acknowledges receipt of the audit finding related to Noncompliance and Inadequate Controls over Direct Loan Monthly Reconciliations. We appreciate the opportunity to respond and outline the corrective actions the university has taken or plans to implement to address the issue. Corrective Action Plan: The Financial Aid Office will be reaching out to Common Origination and Disbursement (COD) for assistance in correcting this issue with the monthly account statement. The discrepancies were identified each month, however the reason for the discrepancy and how we corrected the error was not documented. We will adjust our policies and procedures to add these steps to the reconciliation process in addition to the secondary reconciliation of the account statement that will be completed. To address this issue, the university has implemented or is in the process of implementing the following corrective actions: 1. Action Taken or Planned: • Work with COD to correct issues with accessing monthly account statements. • Implement a process to add a secondary monthly reconciliation of account statements, in addition to the current method of reconciling each month using the annual report. This will ensure that no loan discrepancy is missed in the reconciliation. • Train the new Functional Analyst how to document discrepancies on the monthly report. • Add a designated column to the discrepancy list identifying the exact amount in question and the reason why it does not match COD. • Send response emails documenting reconciliation has been reviewed, issues have been cleared, and how each issue was cleared. 2. Implementation Timeline: April 1, 2025 3. Responsible Party: Various members of the Financial Aid team. Director Marla Herrington and Functional Analyst Lacie Campbell will be responsible for the implementation and execution of the corrective action. 4. Ongoing Monitoring and Compliance: When the Director sends the email confirming the corrections have been completed, the Director will copy the Associate Director of Customer Service, Erica Hopko, on the email alerting her to verify that all components have been addressed and that the discrepancy has been clearly explained. The university is committed to maintaining compliance with all applicable regulations and strengthening internal controls to ensure the integrity of our financial aid processes. Please do not hesitate to reach out if any further clarification is needed.
View Audit 350759
Finding 541871 (2024-014)
Significant Deficiency 2024
State of Louisiana
LA
Cash Management Reporting Questioned Costs
We have reviewed the audit finding from your letter dated January 14, 2025, and appreciate the time and effort of your staff in assisting us in improving our operations. Please find our response to the finding below. Finding: Control Weakness over Direct Loans Monthly Reconciliations Management co...
We have reviewed the audit finding from your letter dated January 14, 2025, and appreciate the time and effort of your staff in assisting us in improving our operations. Please find our response to the finding below. Finding: Control Weakness over Direct Loans Monthly Reconciliations Management concurs in part with the finding noted in the report. Response: LSUHSC-NO is committed to continued fiscal responsibility in all facets of our University, including our participation in, and administration of, the Federal Direct Student Loans program. As evidence of our commitment, LSUHSC-NO has a three pronged reconciliation approach when administering these federal dollars: 1) the Office of Financial Aid (OFA) completes a monthly reconciliation between loan disbursements recorded in PeopleSoft and the federal Common Origination & Disbursement (COD) system, 2) with each drawdown request from the OFA, the Sponsored Project office compares the "Net Draws" in G6 to "Cash Receipts" reported in COD to ensure the drawdown of federal funds is appropriate, and 3) the Accounting Services office completes a monthly reconciliation whereby the activity in the federal systems (G6 and COD) are reconciled to the activity in our ledgers and sub-ledgers. The noted finding is in relation to the reconciliations performed by our Accounting Services office. Due to staffing transitions in LSUHSC-NO's Office of Financial Aid, there was a delay in the completion of the monthly reconciliations for the months of July 2023 - September 2023; therefore, these reconciliations were not finalized until November 2023. LSUHSC-NO believes that it has fully complied with the requisite federal regulations and has exercised appropriate controls over the administration of these federal dollars. The Federal regulations state that "schools must, on a monthly basis, reconcile institutional records with the Federal Direct Student Loan Funds received and disbursement records submitted ...” 34 CFR 685.300(b)(5). The regulations do not specify when monthly reconciliations must occur. Additionally, it is of note that the monthly reconciliations tied out exactly and contained no errors. Therefore LSUHSC-NO believes that its monthly reconciliations were in compliance with the regulations as written. However, we do recognize that timely reconciliations are an important control feature and our direct loan reconciliation procedures should be revised to ensure that the reconciliations are prepared and reviewed timely. Corrective Action: 1. Accounting Services will modify its procedures governing the reconciliation of federal direct loans to ensure that the reconciliations are prepared and reviewed within 45 days of month end. Responsible Personnel: Executive Director of Accounting Services Anticipated Completion Date: January 31, 2025 If you have any additional questions or concerns, please do not hesitate to contact me.
View Audit 350759
Finding 541867 (2024-017)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Special Tests & Provisions Student Financial Aid
Dear Mr. Waguespack: Thank you for the opportunity to offer the University's response to the referenced finding. FINDING: Control Weaknesses over and Noncompliance with Return of Title IV Funds RESPONSE: Southern University - Baton Rouge (SUBR) concurs with the above noted finding. Management co...
Dear Mr. Waguespack: Thank you for the opportunity to offer the University's response to the referenced finding. FINDING: Control Weaknesses over and Noncompliance with Return of Title IV Funds RESPONSE: Southern University - Baton Rouge (SUBR) concurs with the above noted finding. Management concurs with the finding and the recommendation to ensure alignment between our academic calendars and financial aid policies to maintain compliance with federal regulations. To address this matter, the following corrective actions are being implemented: 1. Alignment of Academic Calendars - The Office of the Registrar is working in collaboration with the Division of Academic Affairs to establish a clear mechanism for aligning academic calendars with financial aid calculations. This effort will ensure that the mid-point and 60% completion date are identified using calendar days rather than instructional days, eliminating discrepancies between the financial aid calendar and the academic calendar published in the student information system (Banner 9). 2. Faculty Training and Acknowledgment - To reinforce the importance of accurate attendance reporting and grading, the Office of the Registrar and the Division of Academic Affairs will develop a structured training document for faculty each term. Faculty members will be required to review and sign an acknowledgment form detailing their responsibilities related to attendance tracking and grade submission in the Banner 9 system. 3. Enhancements to the Withdrawal Process - The Official Withdrawal Form will be updated to require documented evidence of a student's written request to withdraw. Additionally, administrative withdrawal and drop policies will be revised to define a specific timeframe for submission, ensuring timely processing and compliance. The anticipated completion date for full implementation of these corrective actions is February 28, 2025; however, this will remain an ongoing process subject to continuous review and refinement to ensure institutional compliance. The individuals responsible for overseeing these corrective actions are: • Dr. Luria Young, Vice Chancellor for Academic Affairs • Dr. Anthony Jackson, Interim Vice Chancellor for Enrollment Management • Dr. Scott Wicker, Associate Vice Chancellor for Accountability and Accreditation • Taishieka Davis, Director of Financial Aid • Johlana Turner, Interim Registrar We appreciate the opportunity to address this matter and will continue our efforts to strengthen our compliance processes. Should you require any further information, please do not hesitate to contact us. If you have any questions or require additional information, please contact Mrs. Desiree Honore Thomas at 225-771-3571.
View Audit 350759 Questioned Costs: $1
Finding 541865 (2024-013)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Special Tests & Provisions Student Financial Aid
Dear Mr. Waguespack: LSUS takes very seriously the security of student information. Finding: Noncompliance with Gramm-Leach-Bliley Act Regarding Student Information Security Management Response: Management concurs with the finding. The University will develop, implement, and maintain an informatio...
Dear Mr. Waguespack: LSUS takes very seriously the security of student information. Finding: Noncompliance with Gramm-Leach-Bliley Act Regarding Student Information Security Management Response: Management concurs with the finding. The University will develop, implement, and maintain an information security program to ensure the security and confidentiality of student information and to protect against any anticipated threats or hazards to the security or integrity of such information. Responsible Personnel: Scott Hardwick, Associate Vice Chancellor of Information Technology & CIO. Implementation Date: December 1, 2025
View Audit 350759
Finding 541864 (2024-012)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Student Financial Aid Special Tests & Provisions
Dear Mr. Waguespack: LSUS takes very seriously our responsibility of returning Title IV Funds in the required time frame. LSUS is proud of the fact that during the time frame of September 2014 to May 2024, the university disbursed more than $445.5 million to students or families. A report of outst...
Dear Mr. Waguespack: LSUS takes very seriously our responsibility of returning Title IV Funds in the required time frame. LSUS is proud of the fact that during the time frame of September 2014 to May 2024, the university disbursed more than $445.5 million to students or families. A report of outstanding checks was being generated by the Department of Accounting Services on an ad hoc basis and sent to the Department of Financial Aid. However, there was a misunderstanding about which department was following up. Therefore, each department thought the other department was following up on the outstanding checks. Finding: Failure to Return Title IV Funds in Required Time Frames Management Response: Management concurs with the finding. The University will develop and implement an updated process to return all Title IV funds that are not received by a student or parent to the USDOE within the required timeframes. Responsible Personnel: Veronica Crabtree, Associate Vice Chancellor of Financer & Executive Director of Accounting Services and Lisa Pickering, Executive Director of Financial Aid. Implementation Date: March 31, 2025
View Audit 350759 Questioned Costs: $1
Finding 541860 (2024-006)
Material Weakness 2024
State of Louisiana
LA
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.308 § 200.430
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Control Weakness and Noncompliance with Personnel Expenses Charged to Federal Awards." Management Response: The University partially concurs with the finding. The audit finding states that UL...
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Control Weakness and Noncompliance with Personnel Expenses Charged to Federal Awards." Management Response: The University partially concurs with the finding. The audit finding states that UL Lafayette did not perform time and effort certifications for the period January 1, 2024, through June 30, 2024. However, we clarify that these certifications were not intentionally omitted. As outlined in our prior response, the University has been transitioning from a manual to an electronic effort certification system. In the transition, we had opted shifting from a fiscal year-based reporting framework to a calendar-year-based framework. The effort certifications for the period in question are scheduled for completion by April 15, 2025, at which point they will fully support that salaries and wages charged to federal awards are based on records accurately reflecting work performed. Corrective Actions: • The University has developed a structured plan to complete the January 1, 2024 — June 30, 2024 effort certifications, ensuring compliance with 2 CFR §200.430(i), which requires after-the-fact confirmation of personnel costs. • The Standard Operating Procedure (SOP) will be updated to require biannual effort reporting, enhancing monitoring of personnel effort. • The University will retain the full calendar-year effort reports (January 1, 2024 — December 31, 2024), including the January 1, 2024 — June 30, 2024 period, electronically on file for audit and compliance purposes. Planned Actions: • Completion of Effort Certifications: The University will finalize and retain the calendar-year effort reports for January 1, 2024 — December 31, 2024, by April 15, 2025, ensuring compliance with federal regulations and addressing audit concerns. • Transition to Biannual Effort Reporting: Effective FY 2025, UL Lafayette will implement biannual effort reporting to enhance compliance and personnel effort monitoring. The updated SOP will reflect this change. • The University will make every effort to secure effort certification for Key personnel leaving the university prior to their departure. The University remains committed to making continuous improvements and appreciates your understanding and support as we address these challenges.
View Audit 350759 Questioned Costs: $1
Finding 541859 (2024-007)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.344 § 200.403
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled “Noncompliance with Period of Performance Requirements." Management Response: The University concurs with the audit finding. Expense Posting Delay ($28,833): This salary charge reflects work pe...
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled “Noncompliance with Period of Performance Requirements." Management Response: The University concurs with the audit finding. Expense Posting Delay ($28,833): This salary charge reflects work performed within the approved award period. The delay occurred because the Personnel Action Form was received after the June payroll run, resulting in disbursements in July and August. Although the work was completed on time, the payroll posting did not align with the period of performance requirements. We are reviewing our processes to ensure all required documentation is received and processed promptly. Liquidation of Obligations ($34,957): The University failed to liquidate obligations totaling $34,957 within 120 days following the period of performance. This shortfall is due to staffing challenges in the Sponsored Programs Finance Administration and Compliance (SPFAC) Department. The University is actively exploring strategies to attract and retain qualified grant accountants to improve timely fund closeouts. Additional Mitigation Measures 1. Engaging External Consultants: o The University will engage an outside consultant to assess the university's research and administration structure, identifying opportunities to enhance processes and ensure compliance. o The University is retaining interim professional staffing to assist with invoicing and pre-audit review and to provide functional and technical expertise. 2. Deployment of an Electronic Research Administration System (eRA) o The University has begun identifying and implementing an electronic research administration system to transform grant management by offering a centralized platform that automates the entire lifecycle from proposal to closeout, minimizing manual errors while ensuring policy compliance and providing clear portfolio visibility through comprehensive reporting capabilities. The SPFAC Director will oversee the implementation of these corrective actions.
View Audit 350759 Questioned Costs: $1
Finding 541852 (2024-011)
Significant Deficiency 2024
State of Louisiana
LA
Reporting Questioned Costs Subrecipient Monitoring § 200.303
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional inform...
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional information, please do not hesitate to give me a call at (225) 342-3474 or email at swilliams@lwc.la.gov. Noncompliance and Inadequate Controls Related to Reporting Requirements for the Federal Funding Accountability and Transparency Act (FFATA) The Louisiana Workforce Commission concurs with the audit finding Noncompliance and Inadequate Controls Related to Reporting Requirements for the Federal Funding Accountability and Transparency Act (FFATA). We have taken proactive steps to ensure that internal controls have been implemented to address issues of non-compliance. The Office of Workforce Development has revised policy OWD 1-9.1, Federal Funding Accountability and Transparency Act to align with Uniform Guidance 2 CFR 200.303 and 170, Appendix A (l)(a) requiring non-federal entities receiving federal award to establish and maintain internal controls, and requiring the reporting of subaward information in the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which obligation was made. The policy includes guidance and requirements on reporting timelines, process and procedure, internal reviews by appropriate management staff, and maintenance and storage (electronic file) of evidence of the review and approval of report information and submission. This information will be made available upon request. All relevant OWD staff have been provided training on how the FSRS operates, how data is entered in the system, how reports are generated, and all associated timelines of submission. The OWD Grants Manager and Compliance and Monitoring Administrator have been trained on the required review and approval process prior to report submission, including accurate and timely submission of all subawards. The Grants Manager is responsible for entering data into the FSRS no later than the end of the month following the month of obligation. A draft report will be submitted to the Compliance and Monitoring Administrator for review and approval. Once approved, the final report will be submitted in the FSRS. This process may be repeated each month as required based upon the issuance of each subaward. This revised process has been fully implemented effective July 3, 2024. OWD leadership will be provided monthly updates to include initial subawards, corrections, and modifications to ensure compliance is met and maintained.
View Audit 350759
Finding 541849 (2024-009)
Significant Deficiency 2024
State of Louisiana
LA
Subrecipient Monitoring Reporting Questioned Costs § 200.303
Dear Mr. Waguespack: The Division of Administration is submitting the following as a response to the audit finding titled “Noncompliance with Reporting Requirements for the Federal Funding Accountability and Transparency Act”. The DOA agrees with the LLA that the subawards tested were not reported...
Dear Mr. Waguespack: The Division of Administration is submitting the following as a response to the audit finding titled “Noncompliance with Reporting Requirements for the Federal Funding Accountability and Transparency Act”. The DOA agrees with the LLA that the subawards tested were not reported in the Federal Funding and Accountability and Transparency Act Subaward Reporting System (FSRS) within the required time frame. The Office of Community Development – Local Government Assistance and the Office of Community Development – Disaster Recovery have revised written procedures to increase the frequency of reporting and reviews, which should reduce or prevent future errors. The contact person responsible for the corrective action is Traci Watts, OCD Director or Ginger Moses, OCD Chief Operating Officer. If you have questions or require additional information, please feel free to contact me.
View Audit 350759
Finding 541847 (2024-005)
Material Weakness 2024
State of Louisiana
LA
Allowable Costs / Cost Principles Reporting Questioned Costs § 200.303 § 200.430
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to federal research and development expenses. LSU Health Sciences Center in Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. LSUHSC-S concurs with the recommendations to address th...
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to federal research and development expenses. LSU Health Sciences Center in Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. LSUHSC-S concurs with the recommendations to address the findings and provides the following response and corrective action plan. Recommendation: Management should ensure they have adequate controls over time and effort certifications, purchases, and reimbursement requests. In addition, management should ensure adequate segregation of duties covering approvals of all transaction types. Response and Corrective Action Plan: Effective FY25, LSUHSC-S has implemented an electronic Time & Effort certification system through PeopleSoft in conjunction with New Orleans. Training in the new system was provided by the New Orleans IT Department to all departmental Business Managers. Technical support questions are addressed by OSP Post Award and New Orleans IT Department. LSUHSC-S Administrative Directive 4.4 will be revised to include the new electronic process. The Office of Research Administration will hold Post-Award Monitoring meetings with all principal investigators and designated departmental staff on a quarterly basis. These meetings will begin in March 2025. During these meetings, Grant Managers from OSP Post Award will review grant ledgers to ensure that all grant accounts are reconciled monthly. Departmental Business Managers will sign off on the completed monthly reconciliations. Personnel expenditures will be included in this monthly review. Discrepancies will be reviewed with the PI and business manager for accuracy and possible corrective action plan. Prior to submission, OSP Pre-Award will provide the RPPR to the PI and Business Manager for review and certification, to ensure time and effort allocations match the current budget and PER report. OSP Pre-Award will aid Business Managers as needed. A new PER electronic system was implemented and the AD for Cost Transfer is being revised and approved. The revised AD will require greater detail in the justification for changes in source funding for salaries. Justification must meet the requirements in the revised AD. A new Standard Administrative Procedure will be implemented in March 2025 that requires all salary changes on grant accounts to be made no later than 90-days after the effective date. All requests that are greater than 90 days will be evaluated through a rigorous review process and may or may not be approved. LSUHSC-S Research Administration will ensure accurate information is available and provided to auditors upon request in a timely manner. LSUHSC-S will explore the implementation of additional PS module vendor transaction utility, such as adding more approvers, to ensure adequate segregation of duties for approval. The removal of the ability for self-approval of requisitions within the PeopleSoft requisition workflow will prevent a requestor and an approver from being the same person. A monthly report will be auto-generated and emailed (ad-hoc ability as well) to the Director of Purchasing and the Executive Director of Financial Operations. The report will list detailed requisition information to include the requestor names and approver names of requisitions created for that period for review to ensure the approval process is properly working. Name of Contact(s) Responsible for Action Plan Ramey Benfield, Chief Financial Officer, Vice Chancellor for Research Administration Jen Katzman, Vice Chancellor, Administration and Budget (with Departmental Business Managers) Tracy Calvert, Associate Director, Office for Sponsored Programs Post Award William Haacker, Assistant Director, Office for Sponsored Programs Post Award Steven McAlister, Associate Director of General Accounting Anticipated Completion Date: Continuous
View Audit 350759
Finding 541846 (2024-004)
Material Weakness 2024
State of Louisiana
LA
Subrecipient Monitoring Questioned Costs Special Tests & Provisions § 200.308
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to the Special Tests and Provisions Requirements. LSU Health Sciences Center Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. We concur with your recommendations for addressing the...
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to the Special Tests and Provisions Requirements. LSU Health Sciences Center Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. We concur with your recommendations for addressing the finding and provide the following response and corrective action plan. Recommendation: Management should monitor changes in effort for key personnel and verify that prior written approval is obtained from the federal grantor for changes that exceed the thresholds set in federal regulations. Management should revise the Time & Effort Certification policy or implement alternative controls designed to ensure compliance with Special Tests & Provisions requirements. Response and Corrective Action Plan: LSUHSC-S is continuing to strengthen the management, internal controls, and efficiency of the sponsored programs management. In the Fall of 2024 LSUHSC-S began a re-organization of Research Administration, including sponsored programs management. The historical organizational structure supported an office of grants administration (pre-award) that functioned separately from the grants accounting (post-award) functions. This structure created a disconnect between the two functions, caused gaps in the services provided to faculty, and left some responsibilities unattended. The recent re-organization combined Pre-Award Administration and Post-Award Administration into one office, The Office of Sponsored Programs. This team is supervised by the Executive Director for Sponsored Programs and operates under the direction of the Chief Financial Officer and Vice Chancellor for Research Administration. As part of the overall re-organization and improvement of services, several processes are under revision. Time and Effort Reporting: Time and Effort Certification (T&E Certification) transitioned to an electronic process in January 2025. The electronic process is designed to ensure a more efficient certification process and one that is easily documented. T&E Certification is performed on a bi-annual basis. In addition to the certification process, comprehensive training will be provided for Business Managers, Principal Investigators, and other designated departmental staff on an annual and PRN basis. A Post-Award Monitoring process is currently being established for all sponsored programs. Quarterly meetings will be held with Principal Investigators (PIs), Business Managers, and other designated department staff to review documentation of monthly grant account reconciliations, assist and review payroll cost transfers, changes in key personnel, etc. These regular meetings will serve as a checkpoint to review all personnel, payroll and effort supported by grant accounts. PIs and/or departmental staff are expected to perform monthly reconciliation of grant accounts, and the Post-Award Monitoring Meetings will serve as the platform for reviewing the documentation. Post-Award Monitoring Meetings: All agenda items reviewed and discussed in the Post-Award Monitoring Meetings will be documented and follow-up on a quarterly basis or more frequently as needed. Changes in Key Personnel: All changes in key personnel that require federal agency approval must have documented approval from the federal agency prior to the change in personnel occurring. Federal agency approval for key personnel changes must be received prior to the submission of a PER for any employee changes. Changes in key personnel will be reviewed during the Post-Award Monitoring meetings. Training: LSUHSC-S continues to improve training materials covering federal, state, and institutional requirements. Additional training will be provided covering the responsibilities of sponsored programs management and who owns each responsibility. The annual training required for all employees involved in research activities will include Time & Effort, cost allocations, changes in key personnel and other related topics. Continuing education will be provided for Principal Investigators, Business Managers, and designated departmental employees. One-on-One departmental training will also be provided on an as needed basis. The Post-Award Monitoring meetings with department staff will serve as an additional opportunity for training. Name of Contacts Responsible for Action Plan: Ramey Benfield, Chief Financial Officer & Vice Chancellor for Research Administration Ashley Krukowski, Executive Director for Sponsored Programs Valarie White, Director for Pre-Award Administration in Sponsored Programs Tracy Calvert, Director for Post-Award Administration in Sponsored Programs Anticipated Completion Date: June 30, 2025 If you have questions or require additional information, please contact me at 318-675-6327 or via email at ramey.benfield@lsuhs.edu
View Audit 350759
Johns Hopkins Health System
MD
Allowable Costs / Cost Principles Questioned Costs
Finding 2024-005: Timeliness of Cost Transfers Grantor: Department of Health and Human Services, National Institute of Health (“NIH”), National Heart, Lung, and Blood Institute, Eunice Kennedy Shriver National Institute of Child Health & Human Development Cluster: Research & Development Award Names:...
Finding 2024-005: Timeliness of Cost Transfers Grantor: Department of Health and Human Services, National Institute of Health (“NIH”), National Heart, Lung, and Blood Institute, Eunice Kennedy Shriver National Institute of Child Health & Human Development Cluster: Research & Development Award Names: KidsDOTT-CCC, Pediatric Biospeciment Procure Center (BPC) supporting the Developmental Gene (dGTEx) Project Award Numbers: U01HL130048, U24HD106537 Assistance Listing Titles: Blood Diseases and Resources Research, and Child Health and Human Development Extramural Research Assistance Listing Numbers: 93.839 and 93.865 Award Years: September 15, 2016 – June 30, 2024 and September 9, 2021 – August 31, 2024 Passthrough Entity: Johns Hopkins University Management agrees with the finding and recommendation and will emphasize the importance of timely identification and submission of cost transfers, particularly on federally funded awards. A new process was implemented in FY25 which requires formal written documentation and sign-off on all cost transfers by grant Principal Investigators. JHHS will draft and implement a formal written policy about cost transfer processes in compliance with federal guidelines. Management will remediate this finding by June 30, 2025.
View Audit 350738
Johns Hopkins Health System
MD
Cash Management Questioned Costs
Finding 2024-004: Use of Expired Federally Negotiated Rate Grantor: Department of Health and Human Services, National Institute of Health (NIH)/ National Institute on Drug Abuse Cluster: Research & Development Award Name: Clinical Support Services for the Research Efforts of the Stroke Branch, Secti...
Finding 2024-004: Use of Expired Federally Negotiated Rate Grantor: Department of Health and Human Services, National Institute of Health (NIH)/ National Institute on Drug Abuse Cluster: Research & Development Award Name: Clinical Support Services for the Research Efforts of the Stroke Branch, Section on Stroke Diagnostics and Therapeutics, NINDS, NIH Award Number: 75N95019C00074 Assistance Listing Title: National Institute of Neurological Disorders & Stroke Direct Award Assistance Listing Number: 93.RD Award Year: September 28, 2019 – September 27, 2024 Passthrough Entity: None Management agrees with the finding and recommendation. Management notes the approved negotiated indirect cost and fringe benefit rate has expired and management has submitted updated rate proposals to HHS. HHS has acknowledged receipt of proposals and notes the proposals are pending review. Management will continue to request status updates and respond timely to any requests from HHS. Management will improve control procedures to ensure that the indirect cost rates used are related to approved and effective rate agreements. Additionally, management will ensure submitted rate proposals are approved in a timely manner or a provisional rate is established during periods of rate negotiations. Management anticipates this finding will be remediated by June 30, 2025.
View Audit 350738
Johns Hopkins Health System
MD
Questioned Costs Allowable Costs / Cost Principles § 200.431
Finding 2024-002: Healthy Start Fringe Rate Grantor: Department of Health and Human Services Program Title: Healthy Start Initiative Award Name: Healthy Start Initiative‐Eliminating Racial/Ethnic Disparities Award Number: H4927805 Assistance Listing Title: Healthy Start Initiative Assistance Listing...
Finding 2024-002: Healthy Start Fringe Rate Grantor: Department of Health and Human Services Program Title: Healthy Start Initiative Award Name: Healthy Start Initiative‐Eliminating Racial/Ethnic Disparities Award Number: H4927805 Assistance Listing Title: Healthy Start Initiative Assistance Listing Number: 93.926 Award Year: April 1, 2023 – August 31, 2024 Passthrough Entity: None Management agrees with the finding and recommendation. The fringe benefits were originally budgeted at 27% on the initial grant application in 2019 which has been approved by the awarding agency. The actual fringe rate posted to each department increased to 29% in FY2024. Management utilized the 29% fringe rate to charge the award based on a provision noted on the award granting the permission to re-allocate up to 25% of the award amount in each budgeted category. Management will establish a quarterly review process owned by Finance to ensure the appropriate or agreed-upon negotiated fringe rate is being charged for all awards. Management will contact DHHS for instruction on returning the funds as the FY25 benefit calculation will be adjusted to remove $5,906 of excess benefits for the Healthy Start grant. Management will remediate this finding by June 30, 2025.
View Audit 350738 Questioned Costs: $1
Finding 541821 (2024-005)
Significant Deficiency 2024
South Carolina State Housing Finance and Development Authority
SC
HUD Housing Programs Questioned Costs Special Tests & Provisions
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Rolling Forward Equity Balances Recommendation: We recommend the Authority review the equity roll forward of programs to identify and correct errors in the correct reporting p...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Rolling Forward Equity Balances Recommendation: We recommend the Authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: After the end of the Audit period, HCV and Finance staff worked together to correct equity roll forward concerns. All reporting to HUD has been corrected and a process is in place to reconcile the accounts monthly so that adjustments can be timely made. Name(s) of the contact person(s) responsible for corrective action: Elaine Bouse, Accounting Manager Tyeshia Brunson, HCVP Lead Admin Corrie Temples, Regulatory Analyst (support) Planned completion date for corrective action plan: Currently implemented and ongoing.
View Audit 350735 Questioned Costs: $1
Finding 541818 (2024-004)
Significant Deficiency 2024
South Carolina State Housing Finance and Development Authority
SC
Questioned Costs Eligibility HUD Housing Programs
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Eligibility Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Views of responsible officials: There is no disagreement with the a...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Eligibility Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: No later than May 2025, SC Housing is restructuring the HCV department. This realignment will reassign the staff member responsible for oversight of the HCV Administrative staff. In addition, all staff will receive additional training for all administrative functions, in order to minimize the number of errors moving forward. Regarding these specific exceptions, staff is working to collect necessary documentation to correct the records, one exception was previously corrected on 11/1/24. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Director of HCVP Administration and Services Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.
View Audit 350735 Questioned Costs: $1
Finding 541815 (2024-003)
Material Weakness 2024
South Carolina State Housing Finance and Development Authority
SC
Questioned Costs Special Tests & Provisions HUD Housing Programs
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be correcte...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management commits to re-review applicable CFR and Admin Polices to assure we are starting from a good foundation and adjust HQS and Abatement processes as needed to assure compliance. Management to provide refresher process training on HQS Re-Inspection and Abatement timelines and documentation required to be in OnBase. No later than May 2025, SC Housing is restructuring the HCV department. This realignment will result in a dedicated inspection team that is not burdened with ancillary administrative tasks that have contributed to their inability to meet critical deadlines. Additionally, inspectors will have the flexibility to inspect 4-5 days per week as necessary. One of the key inspectors is physically located in the Low Country area which will minimize the travel time required to inspect in this region. Additionally, two of the employees associated with these errors are scheduled to be reassigned and will not be conducting on-site inspections in the future. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Lenzy Morris, Director of HCVP Operations Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.
View Audit 350735 Questioned Costs: $1
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