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Corrective Action Plans

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Finding 10622 (2022-003)
Significant Deficiency 2022
The Food Trust
PA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
DEPARTMENT OF AGRICULTURE 2022‐003 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: Management should review its practices to ensure there are adequate review controls in place so only allowable costs are allocated to federal programs. In addition, ...
DEPARTMENT OF AGRICULTURE 2022‐003 Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.331 Recommendation: Management should review its practices to ensure there are adequate review controls in place so only allowable costs are allocated to federal programs. In addition, the funding received for the questioned costs should be remitted back to the funder by the organization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization had no internal finance staff from October 2020 through July 2021, and was not fully staffed until March 2023. Having adequate staffing levels within the department allows for the proper review of transactions and helps to prevent errors of this nature. When this error was identified, the Organization contacted the funder to initiate the return of funds. The Organization recently received instructions from the funder and is processing the refund of $4,696. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: The planned corrective action will be completed by December 2023.
View Audit 14285 Questioned Costs: $1
Finding 10617 (2022-002)
Significant Deficiency 2022
The Food Trust
PA
Questioned Costs Allowable Costs / Cost Principles Reporting
DEPARTMENT OF AGRICULTURE 2022‐002 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program and Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.561 and 10.331 Recommendation: We recommend The Food Trust review the allocation process for fr...
DEPARTMENT OF AGRICULTURE 2022‐002 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program and Food Insecurity Nutrition Incentive Grants Program – Assistance Listing No. 10.561 and 10.331 Recommendation: We recommend The Food Trust review the allocation process for fringe benefits to ensure amounts reflect a more accurate representation of the actual fringe benefits incurred by the organization. In addition, the Food Trust should review its practices to ensure all supporting documentation is retained for federal purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization had no internal finance staff from October 2020 through July 2021. During that time, there was no review of the fringe benefits calculations. The new finance staff discovered this error and corrected the fringe benefits calculations starting in October 2022. Name(s) of the contact person(s) responsible for corrective action: Regine Metellus, Vice President of Finance Planned completion date for corrective action plan: This matter has been corrected and the updated rates have been in place for the entirety of fiscal year 2023.
View Audit 14285 Questioned Costs: $1
Finding 10513 (2022-001)
Material Weakness 2022
Williamsburg-James City County Community Action Agency, Inc.
VA
Questioned Costs
Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged...
Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged to the grant. Effect: There is potentital for expenditures that are not allowed to be charged to the grant. Questioned Costs Amount: Total questioned costs were $10,447. Perspective Information: Seven out of the total forty expenses did not contain evidence of review or approval. Repeat Finding: This is not a repeat finding. Recommentation: We recommend that expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See client's corrective action plan. Due to turnover is staffing, the Agency has contracted with Wipfli for accounting services. Bill.com has been implemented to be used as the accounts payable software so that all expenses and supporting documentation can be reviewed and approved by the Executive Director and a member of the Board of Directors through the software. Corrective action contact person: Accounting Support Specialist, Yaitzel Barrientos, (757) 995-9141 ybarrientos@weareace.org Completion Date: July 1, 2023
View Audit 14216 Questioned Costs: $1
Stoneboro Development Corporation 033-11048
PA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 de...
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company is increasing advertising to fill vacancies and submitting special claims requests to improve the cash flow. Additionally, the new management company is working with the lender to make additional mortgage payments as cash flow permits.
View Audit 13810 Questioned Costs: $1
Finding 9869 (2022-033)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.502 § 200.510
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
View Audit 13503 Questioned Costs: $1
Finding 9864 (2022-032)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Reporting § 200.303
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
View Audit 13503 Questioned Costs: $1
Finding 9834 (2022-026)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.
The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.
View Audit 13503 Questioned Costs: $1
Finding 9828 (2022-025)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff durin...
The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff during Fiscal Year 2024.
View Audit 13503 Questioned Costs: $1
Finding 9823 (2022-021)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.332
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
View Audit 13503 Questioned Costs: $1
Finding 9820 (2022-019)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
The DCFS is currently working with USDHHS’ Childrens’ Bureau (CB) on a Program Improvement Plan (PIP) related to Adoption Assistance subsidy payments. The PIP requires significant changes to DCFS’ policy that are still being vetted by CB and DCFS management, which will have a significant impact on ...
The DCFS is currently working with USDHHS’ Childrens’ Bureau (CB) on a Program Improvement Plan (PIP) related to Adoption Assistance subsidy payments. The PIP requires significant changes to DCFS’ policy that are still being vetted by CB and DCFS management, which will have a significant impact on how this program is carried out. As soon as the policy changes are completed, the DCFS will finalize procedures consistent with policy, the Social Security Act, and Title IV-E. These procedures will include controls to ensure payments made are appropriate per the subsidy agreements with the adoptive parents and federal requirements. In the meantime, the DCFS will be implementing the following: 1. The DCFS is revising the communication with adoptive parents reminding them of their responsibility to inform the DCFS of situational changes that could affect the subsidy agreement. 2. The DCFS is amending its adoption agreement template to more clearly define how and when an adoption subsidy can be suspended or terminated by the DCFS. 3. The DCFS’ Policy, Legal, Quality Assurance, Finance and Adoptions Administration divisions are currently reviewing all forms and policy documents to ensure they are consistent in communicating the preceding steps. The DCFS will include definitions of legal responsibly and financial support to establish the parameters of suspension or termination of subsidy payments. There has been significant progress in this area that has resulted in significant policy changes that are being finalized with assistance and input from the CB. 4. The DCFS will amend its Title IV-E plan related to adoption subsidy payments to include definitions consistent with item 3 above. 5. The DCFS will review its processes, including its information systems, to determine if information captured by permanency case workers can be data mined for review to support continued adoption subsidy payments. 6. The DCFS is creating communication procedures related to appeal decisions of termination and suspension of subsidy payments to adoptive parents to ensure they are aware of their rights to appeal and how the appeal process works.
View Audit 13503 Questioned Costs: $1
Finding 9814 (2022-018)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
The DHFS continues to work on the implementation of the new IMPACT system, which has the functionality built-in to take the quarterly files from RISSNET and upload them into the new MMIS. However, a recent analysis of the IMPACT project is showing a shift in implementation date into future years. T...
The DHFS continues to work on the implementation of the new IMPACT system, which has the functionality built-in to take the quarterly files from RISSNET and upload them into the new MMIS. However, a recent analysis of the IMPACT project is showing a shift in implementation date into future years. To mitigate the shift in the timeline and the need for a corrective plan update, the DHFS will instead modify the existing legacy MMIS system to intake the NCCI and MUE files and modify the claims editing process to incorporate the NCCI and MUE rules. This will then be maintained on a quarterly basis in alignment with the publications on RISSNET.
View Audit 13503 Questioned Costs: $1
Finding 9806 (2022-016)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Adhering to the Federal Centers for Medicare and Medicaid Services (CMS) directive, effective April 1, 2023, the State resumed normal operations, including restarting full Medicaid and CHIP eligibility renewals and terminations of coverage for individuals who are no longer eligible. States can term...
Adhering to the Federal Centers for Medicare and Medicaid Services (CMS) directive, effective April 1, 2023, the State resumed normal operations, including restarting full Medicaid and CHIP eligibility renewals and terminations of coverage for individuals who are no longer eligible. States can terminate Medicaid enrollment for individuals no longer eligible. States will have up to 14 months to return to normal eligibility and enrollment operations. As of April 30, 2023, there were 5,678 medical applications 45 days or older, (2% higher than previously reported in June 2022), but still a significant reduction (96%) from a high of 147,038 at the end of January 2019. As of the same date, there were 6,789 total medical renewals on hand, a significant decrease since the last reporting (9,412 were reported for June 30, 2022.) In addition, the DHFS has established June 30, 2024, as the completion date for - (1) updating the system to force processing of a redetermination when a form is received, and a worker attempts another type of action (currently at 70% completion), and (2) developing reports for the DHFS and the Illinois Department of Human Services to identify redeterminations that have been received but not yet processed (currently at 80% completion).
View Audit 13503 Questioned Costs: $1
Finding 9798 (2022-015)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303
Issues with the monthly batch screening that occurs systematically was discussed with the vendor and were identified as a system defect. The correction of this defect was identified in JIRA Ticket ILPRO-889 and deployed as part of the 1.6 System Release, which went into production on March 23, 2023...
Issues with the monthly batch screening that occurs systematically was discussed with the vendor and were identified as a system defect. The correction of this defect was identified in JIRA Ticket ILPRO-889 and deployed as part of the 1.6 System Release, which went into production on March 23, 2023. With the correction of this system defect, there have been no screening issues identified.
View Audit 13503 Questioned Costs: $1
Finding 9784 (2022-013)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Special Tests & Provisions Material Weakness § 200.303
e DHFS has a robust encounter utilization management (EUM) process that is managed by our consulting actuary, Milliman. The Department has also contracted with its external quality review organization (EQRO) to audit the MCOs encounter data. The EQRO completed and submitted the draft EDV report to t...
e DHFS has a robust encounter utilization management (EUM) process that is managed by our consulting actuary, Milliman. The Department has also contracted with its external quality review organization (EQRO) to audit the MCOs encounter data. The EQRO completed and submitted the draft EDV report to the Department on June 15, 2023. The report is currently pending review and approval by the DHFS. The DHFS will proceed with posting the final report as required once it has been reviewed and approved by all internal reviewing entities. The DHFS is working toward having the final, approved report posted on the Program web page no later than August 31, 2023.
View Audit 13503 Questioned Costs: $1
Finding 9782 (2022-012)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.332
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in ea...
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS’ Bureau of Contract Support and Payment administration staff has reviewed the exceptions and worked to create a process to ensure the proper notification of the ALN at time of disbursement. A plan of action was created whereby in each fiscal year the IDHS’ Bureau of Program Support and Fiscal Management staff will communicate the appropriate ALN to be utilized. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will ensure that all monthly expenditure vouchers have the ALNs listed and will work with IDHS’ fiscal staff to ensure that the ALNs are listed in the notes field for all vouchers processed for payments. Finally, the IDHS-SUPR staff will ensure that the ALNs are listed on all grants and contracts.
View Audit 13503 Questioned Costs: $1
Finding 9763 (2022-010)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Reporting § 200.303 § 200.502 § 200.510
The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.
The IDHS will design and implement a reconciliation of Federal grant receipts and expenditures by assistance listing number included in the financial reporting forms submitted to the IOC to the IDHS’ financial reporting system.
View Audit 13503 Questioned Costs: $1
Finding 9760 (2022-009)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.303
For future consideration of funding, the IDHS will ensure that, in addition to meeting health and safety requirements, the providers will also complete certification and attestation that verifies that they meet the requirements and eligibility of the program.
For future consideration of funding, the IDHS will ensure that, in addition to meeting health and safety requirements, the providers will also complete certification and attestation that verifies that they meet the requirements and eligibility of the program.
View Audit 13503 Questioned Costs: $1
Finding 9754 (2022-008)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the ...
IDHS - Division of Family and Community Services (FCS) The IDHS-FCS staff will meet to determine the need for updated documentation and communication regarding subrecipient programmatic monitoring. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS-SUPR staff will track the completion of compliance and monitoring activities and update the Virtual Compliance Review (VCR) Tracking spreadsheet to track additional monitoring activities to ensure compliance processes are achieved in a timely manner. The IDHS will send reminders and conduct follow- up activities with compliance monitors to ensure compliance and monitoring activities are moving forward as planned. Finally, IDHS will update procedures and provide training to compliance monitors to ensure consistent follow-up is conducted when organizations do not meet established deadlines.
View Audit 13503 Questioned Costs: $1
Finding 9748 (2022-007)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
IDHS - Office of Contract Administration (OCA) The OCA has continued to facilitate internal meetings between IDHS-Department of Innovation and Technology staff, Bureau of Federal Reporting staff, and Division of Family and Community Services (FCS) staff to establish automated procedures. These meeti...
IDHS - Office of Contract Administration (OCA) The OCA has continued to facilitate internal meetings between IDHS-Department of Innovation and Technology staff, Bureau of Federal Reporting staff, and Division of Family and Community Services (FCS) staff to establish automated procedures. These meetings will assist the IDHS to identify all awards subject to the FFATA reporting requirements. IDHS - Division of Substance Use, Prevention, and Recovery (SUPR) The IDHS will develop written policies for identifying all grants subject to FFATA for SUPR funded grants and will create detailed procedures for reporting. Furthermore, the IDHS will track the submission of all FFATA reports monthly. Additional IDHS staff will be hired to conduct FFATA reporting.
View Audit 13503 Questioned Costs: $1
Finding 9746 (2022-006)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The IDHS will develop and submit an alternative MOE methodology to the Substance Abuse and Mental Health Services Administration (SAMHSA) for approval. The IDHS will also amend prior MOE reports and submit any necessary waivers.
The IDHS will develop and submit an alternative MOE methodology to the Substance Abuse and Mental Health Services Administration (SAMHSA) for approval. The IDHS will also amend prior MOE reports and submit any necessary waivers.
View Audit 13503 Questioned Costs: $1
Finding 9742 (2022-005)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
• The IDHS has logged Integrated Eligibility System (IES) enhancement request ILIES-279032 to implement Telephonic Signature for the Responsible Service Payee (RSP) signature. Since COVID, much of the IDHS’ interactions are done via telephone. As such, the RSP Signature page is mailed to customers ...
• The IDHS has logged Integrated Eligibility System (IES) enhancement request ILIES-279032 to implement Telephonic Signature for the Responsible Service Payee (RSP) signature. Since COVID, much of the IDHS’ interactions are done via telephone. As such, the RSP Signature page is mailed to customers when the updates are completed by phone. By implementing Telephonic Signature for the RSP, the IDHS will no longer have to generate correspondence to customers and have them return the signature page. • The IDHS is in the process of adding Family and Resource Center (FCRC) TANF Queues to its call center. When a customer with active TANF calls in, the caller will be routed to the local office TANF Queue. TANF workers within each FCRC will answer the calls and manage the TANF. This will improve the IDHS’ tracking and follow-up with TANF customers. • Communication will be made with regional administrators regarding the 04/25/2023 Action Memo “Uploading the Responsibility and Service Plan Signature Page into the Electronic Case Record.”
View Audit 13503 Questioned Costs: $1
Finding 9741 (2022-004)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring § 200.303 § 200.332
The IDHS will implement fiscal and administrative reviews of IHDA and program monitoring procedures.
The IDHS will implement fiscal and administrative reviews of IHDA and program monitoring procedures.
View Audit 13503 Questioned Costs: $1
Finding 9554 (2022-002)
Significant Deficiency 2022
Safer New Mexico Now, Inc.
NM
Questioned Costs Matching / Level of Effort / Earmarking HUD Housing Programs § 200.303
Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with t...
Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Name(s) of the contact person(s) responsible for corrective action: The CEO will be the assigned individual within the organization to monitor the above actions and make sure appropriate action is taken. Planned completion date for corrective action plan: Management has implemented the above listed corrective action as of 12/1/2023.
View Audit 13222 Questioned Costs: $1
Finding 9023 (2022-004)
Material Weakness 2022
Nazlini Community School, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the exis...
Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced principal to oversee the operations of the business office. Anticipated completion date: June 30, 2023. Responsible party: Delores Noble, principal. Amber Wauneka, Consultant with Homeland Business Services.
View Audit 12351 Questioned Costs: $1
Finding 8775 (2022-001)
Significant Deficiency 2022
Kenosha Area Family and Aging Services, Inc.
WI
Questioned Costs
We have already implemented a process that requires any expenses that will be paid back to an employee as it relates to a program or the Kafasi building to be submitted with the receipt and expenses sheet filled out. The expense sheet will be signed by the manager and dated prior to reimbursement. T...
We have already implemented a process that requires any expenses that will be paid back to an employee as it relates to a program or the Kafasi building to be submitted with the receipt and expenses sheet filled out. The expense sheet will be signed by the manager and dated prior to reimbursement. The completed expense sheet with signature/date and receipt will be saved in our payroll software for future reference.
View Audit 12046 Questioned Costs: $1
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