Finding: 2024-001
Name of contact person:
Corrective Action:
Proposed Completion Date:
Finding: 2024-002
Name of contact person:
Corrective Action:
Proposed Completion Date:
Tracy Clayton, Interim Chief Financial Officer
The prior period adjustment (PPA) errors were primarily due to oversight and mi...
Finding: 2024-001
Name of contact person:
Corrective Action:
Proposed Completion Date:
Finding: 2024-002
Name of contact person:
Corrective Action:
Proposed Completion Date:
Tracy Clayton, Interim Chief Financial Officer
The prior period adjustment (PPA) errors were primarily due to oversight and misclassification in the
application of accounting standards. Specifically, the following factors contributed to these
adjustments:
Unrecorded Liabilities: The omission of salaries payable in the General Fund and Person Industries
was due to a reconciliation error of accrued expenses at year-end, which led to unrecorded liabilities as
of June 30, 2023. Misclassification of Capital Project Expenses: In the Stormwater Fund and
Governmental Activities, some project-related expenses were misclassified as expenses instead of
being capitalized as Construction in Process. This misclassification occurred due to an unclear review
of project expenditures and the criteria for capitalization, which led to discrepancies in how capital
assets were presented. Lessor Agreement Adjustments: The failure to initially record certain lease
receivables and deferred inflows under GASB 87 in prior years was due to a misunderstanding in
implementing new accounting standards.
To prevent future occurrences, we will strengthen internal controls, revise reporting procedures, and
enhance staff training.
Imminently.
Corrective Action Plan
For the Year Ended June 30, 2024
Section II - Financial Statement Findings
Brittany Majors (Medicaid Manager) and Diane Oakley (Medicaid Supervisor)
We have been conducting regular income training since March 2023. We have had a great deal of turn
over within our staff. Therefore we have conducted regular income trainings ever since. We now have
a Staff Development team in place for one on one trainings, and group trainings as well. We also on
09/01/2024 implemented new documentation outlines, coversheets, and checklist to assist our staff
with ensuring they verify and address all things needed to properly evaluate a case. We have increased
the number of second party case reviews that we do each month to try and catch error trends so that
they maybe addressed quickly.
Staff development positions began for F & C Unit in May 2024, and for Adult Medicaid in June 2024
SSI case reassignments were restructured May 2024. Staff trainings for Second Party errors are now
completed on a monthly basis. If one person seems to be struggling one on one trainings are scheduled
as well. All new forms and outlines began 09/01/2024.