Corrective Action Plans

Finding 400036 (2023-001)

Significant Deficiency 2023

Path

WA

Questioned Costs Procurement, Suspension & Debarment

Finding 2023-001 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH provide training and reminders to the applicable staff to ensure procurement procedures are followed in future procurements and records are maintained with sufficient detail to evidence the history of p...

Finding 2023-001 PATH’s Response and Corrective Action Plan Auditor’s recommendation is that PATH provide training and reminders to the applicable staff to ensure procurement procedures are followed in future procurements and records are maintained with sufficient detail to evidence the history of procurement including fully completing and retaining the contractor justification form, with which PATH’s management agrees. Following is a timeline documenting planned implementation of the corrective action plan. Action Responsible staff member Due date Training - standardization of required documentation for every procurement request/ execution. Global Procurement Manager Q4 2024 Reminder communication of the documentation requirement to all PADMs and Buyer rights individuals Global Procurement Manager Q3 2024 Country and project office support by the Global Procurement Team on procurement processes and documentation requirements Global Procurement Manager Q3 2024 PATH will examine executed Master Services Agreements to confirm that PATH continues to receive reasonable value Global Procurement Manager Q4 2024

View Audit 308200 Questioned Costs: $1

Finding 399982 (2023-001)

Significant Deficiency 2023

Western Missouri Medical Center

MO

Special Tests & Provisions Questioned Costs Student Financial Aid

Identification: 10.766 United States Department of Agriculture (USDA}, Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Special Tests and Provisions. Corrective Action Plan: The Medical Center will seek guidance from the bond trustee and USDA related to th...

Identification: 10.766 United States Department of Agriculture (USDA}, Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Special Tests and Provisions. Corrective Action Plan: The Medical Center will seek guidance from the bond trustee and USDA related to the insurance provisions in the bond documents for the amount of fidelity bond coverage and retaining an insurance consultant to provide a report. Anticipated completion date: The Medical Center anticipates this to be completed during 2024.

View Audit 308159

Finding 399981 (2023-005)

Significant Deficiency 2023

Survivors of Torture, International

CA

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties

Finding: 2023-005 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: Management will be evaluating and implementing additional and enhanced internal control procedures for financial transactions and reporting. This will include ensuring accurate allocations of federal expen...

Finding: 2023-005 Name of Contact Person: Heather Rayback, Finance Manager Corrective Actions: Management will be evaluating and implementing additional and enhanced internal control procedures for financial transactions and reporting. This will include ensuring accurate allocations of federal expenditures. Management will enroll in training and acquire materials to increase its understanding and grasp of federal award regulations and compliance. Proposed Completion Date: 31 August 2024

View Audit 308146

Finding 399978 (2023-003)

Significant Deficiency 2023

Oceanside Unified School District

CA

Questioned Costs

Oceanside Unified School District's ongoing process for providing information/updates to pertinent staff regarding attendance/enrollment and drop codes/reasons has been t hrough the use of memos, emails, District website, and shared drive. District will be holding a formal meeting and providing this...

Oceanside Unified School District's ongoing process for providing information/updates to pertinent staff regarding attendance/enrollment and drop codes/reasons has been t hrough the use of memos, emails, District website, and shared drive. District will be holding a formal meeting and providing this training on May 22, 2024, at which time they can provide the sign-in document listing attendees.

View Audit 308145

Finding 399969 (2023-004)

Significant Deficiency 2023

Young Men's Christian Association of the Greater Houston Area

TX

Allowable Costs / Cost Principles Questioned Costs

Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of State, Passed through U. S. Committee for Refugee and Immigrants, 19.510, U. S. Refugee Admissions Program, Contract periods and grant #’s: 10/01/23 – 09/30/24 SPRMCO23CA0367, 09/01/2...

Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of State, Passed through U. S. Committee for Refugee and Immigrants, 19.510, U. S. Refugee Admissions Program, Contract periods and grant #’s: 10/01/23 – 09/30/24 SPRMCO23CA0367, 09/01/22 – 09/30/23 SPRMCO23CA0012, 04/15/22 – 09/30/22 SFOP0008350. Condition and context: During our testing of 25 payroll transactions for the U. S. Refugee Admissions Program, we identified the following exceptions: 1. For 1 transaction, the hours per the timesheet were less than the hours charged to the program. 2. For 1 transaction, the wrong approved pay rate was used for the employee. 3. For 1 transaction, there was no evidence of approval of the time allocation. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: Continued growth of these programs necessitates continued evolution of our payroll review processes. The organization performs risk analysis and modifies procedures quarterly around payroll. The specifics of the errors identified above have been incorporated into the risk assessment, and finance and programmatic staff will perform increased post-pay reviews. Responsible officer: Jennifer Garcia, Chief Financial Officer and Jeff Watkins, Chief International Initiatives Officer. Estimated completion date: April 2024.

View Audit 308139 Questioned Costs: $1

Finding 399961 (2023-001)

None 2023

Greenpointe Regional Housing, Inc.

NC

Questioned Costs Eligibility HUD Housing Programs

Management agrees with the finding. Corrections have been made to both tenant files. One tenant has been given a 30 day notice to vacate the unit.

View Audit 308138 Questioned Costs: $1

Finding 399960 (2023-001)

Significant Deficiency 2023

Coachella Valley Unified School District

CA

Questioned Costs Procurement, Suspension & Debarment Equipment & Real Property Management

District Response and Corrective Action Fiscal Services is in the process of obtaining approval of the capital expense. Moving forward, all ESSER requisitions that require CDE approval will not be approved until written documentation has been received and is submitted as part of the back‐up document...

District Response and Corrective Action Fiscal Services is in the process of obtaining approval of the capital expense. Moving forward, all ESSER requisitions that require CDE approval will not be approved until written documentation has been received and is submitted as part of the back‐up documentation.

View Audit 308137 Questioned Costs: $1

Finding 399959 (2023-001)

None 2023

Royal Heights Housing, Inc.

NC

Questioned Costs HUD Housing Programs

The underfunding of Replacement Reserves was discovered during the year-end reconciliation process. The required deposit was made to Replacement Reserves on March 15, 2024.

View Audit 308129 Questioned Costs: $1

Finding 399955 (2023-001)

None 2023

Lakewood Housing, Inc.

NC

Questioned Costs HUD Housing Programs

The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on March 7, 2024.

View Audit 308122 Questioned Costs: $1

Finding 399942 (2023-001)

Significant Deficiency 2023

Southwest Cook County Cooperative Association for Special Education

IL

Questioned Costs Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 308095

Finding 399941 (2023-008)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Questioned Costs Cash Management Significant Deficiency § 200.302

Finance staff will review grant budget simultaneously as costs are invoiced for reimbursement. Additionally, Finance staff will receive training on grant budgeting including federal grant regulations and requirements. Expected completion date: July 2024

View Audit 308093 Questioned Costs: $1

Finding 399939 (2023-007)

Significant Deficiency 2023

Council on Substance Abuse Ncadd

AL

Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets...

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets had to be used to prevent duplication of counting for program reports Regarding reports, the organization does use its email system involving multiple employees to prepare, review, approve, and submit reports which involves the Executive Director or Grants Manager submitting final reports. A new form was created to include a final sign-off by the Executive Director to indicate approval of reports. However, this was not accepted as sufficient by the auditor. Per new grant reporting regulations, at the recommendation of the auditor, staff will establish a shared Adobe document system to allow for the collection of staff signatures and approvals at all levels before each report is submitted. These signatures and approval document will be attached to submitted reports for review. Expected completion date: July 2024

View Audit 308093

Finding 399914 (2023-003)

Significant Deficiency 2023

North East Community Action Corporation and Subsidiaries

MO

HUD Housing Programs Questioned Costs Subrecipient Monitoring

2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the pr...

2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 308058 Questioned Costs: $1

Finding 399912 (2023-001)

Material Weakness 2023

North East Community Action Corporation and Subsidiaries

MO

HUD Housing Programs Questioned Costs Subrecipient Monitoring

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the p...

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 308058 Questioned Costs: $1

Finding 399910 (2023-003)

Significant Deficiency 2023

Women's Center, Inc.

ID

Questioned Costs Allowable Costs / Cost Principles Cash Management

We understand the auditor’s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.

View Audit 308053

Finding 399890 (2023-005)

Significant Deficiency 2023

Leflore County Hospital Authority Dba Eomc

OK

Special Tests & Provisions Questioned Costs Significant Deficiency

Special Tests and Provisions Finding 2023-005 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: While deposits were made during the year to the debt reserve fund, certain payments were no...

Special Tests and Provisions Finding 2023-005 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: While deposits were made during the year to the debt reserve fund, certain payments were not considered to be made timely. In addition, as of June 30, 2023, the debt reserve fund was required to have a balance of $36,450, however, the balance was $36,041. Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399889 (2023-004)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Questioned Costs Eligibility Material Weakness § 200.303

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Actio...

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399882 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial...

Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-one (31) tenant files, the following information was unavailable for examination at the time of audit: Annual inspection reports were missing in one file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the special tests and provisions - housing quality standards type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399881 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financi...

Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There are approximately 489 units with failed inspections. Of a sample size of twenty-five (25) failed inspections, two (2) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399880 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Beaumont

TX

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant...

Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,782 units. Of a sample size of thirty-one (31) tenant files, the following was noted: • HUD 50058 Form was missing in 1 file • Verification of income and assets was missing in 1 file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.

View Audit 308006 Questioned Costs: $1

Finding 399874 (2023-001)

Significant Deficiency 2023

Legal Services of Northwest Jersey, INC

NJ

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATI...

INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATIVE INCOME. THERE IS NO DISAGREEMENT WITH THE AUDIT FINDING. ACTION TAKEN IN RESPONSE TO FINDING: LSNWJ'S ADMINISTRATIVE PROCEDURES MANUAL ALREADY INCLUDES A SECTION REGARDING DERIVATIVE INCOME. IT COMPLIES WITH LSC REGULATIONS. THE CHIEF FINANCIAL OFFICER WILL BE RESPONSIBLE TO ENSURE THE POLICY IS FOLLOWED IN THE FUTURE. NAME OF THE CONTACT PERSON FOR CORRECTIVE ACTION: MICHAEL WOJCIK, CHIEF EXECUTIVE OFFICER. PLANNED COMPLETION DATE FOR CORRECTIVE ACTION PLAN: THIS CORRECTIVE ACTION PLAN IS EFFECTIVE IMMEDIATELY.

View Audit 307990

Finding 399873 (2023-003)

Significant Deficiency 2023

Inland Counties Legal Services

CA

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

2023-003 Service Contract Prior Approval Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Additional Context: The security guard services have been provided under a long-standing relationship with the vendor. ICLS received prior approval from LSC in 2021...

2023-003 Service Contract Prior Approval Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Additional Context: The security guard services have been provided under a long-standing relationship with the vendor. ICLS received prior approval from LSC in 2021 for one year of security services. The contract was cancelable and at prevailing vendor rates. Services were expanded into additional offices and an additional prior approval was requested. The request was not completed due to unanswered questions about the contract terms, and negotiation between ICLS and the vendor stalled. For the safety of employees, clients, and applicants, services continued during this time. As prior approval was no longer timely, ICLS began working with LSC on an allowability determination. Corrective Action: Management accepts the finding and will implement additional policies and procedures requiring periodic follow-up and review of outstanding Prior Approval or Allowability Determination requests to ensure the process is completed and the necessary approvals obtained. Currently, since all requests are submitted in GrantEase, management periodically reviews GrantEase for outstanding requests and provides follow-up. Allowability Determinations unfortunately end up at the bottom of the workflow in LSC’s review process. ICLS is working with LSC for a post “Allowability Determination” for the contract in question. Contact Person: Jaime Cartagena, Deputy Director of Operations Anticipated Completion Date: December 31, 2024

View Audit 307979 Questioned Costs: $1

Finding 399872 (2023-002)

Significant Deficiency 2023

Inland Counties Legal Services

CA

Questioned Costs Reporting Significant Deficiency

2023-002 LSC Case Information Disclosure Reporting Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Corrective Action: Management accepts the finding and will implement additional policies and procedures to ensure timely input of the relevant information...

2023-002 LSC Case Information Disclosure Reporting Federal Program: Legal Services Corporation (09-80523) grant period ending December 31, 2023 Corrective Action: Management accepts the finding and will implement additional policies and procedures to ensure timely input of the relevant information in the case management system for the accurate completion of Case Information Disclosure reports. Additionally, management will provide targeted training to identified users as well as semi-annual trainings for all case handlers. Additionally, the person preparing the reports will send out a reminder one month prior to preparing the report to ensure that all cases in which ICLS prepared a “first filing” on behalf of the client, and to remind staff of the 1644 requirement and have them review all cases in which they had court filings. For the reports in question, amended 1644 reports were submitted to the funder on May 2, 2024. Contact Person: Jaime Cartagena, Deputy Director of Operations Anticipated Completion Date: July 31, 2024, for timely submission of the 1644 semi-annual report.

View Audit 307979

Finding 399871 (2023-002)

Significant Deficiency 2023

Bladen County

NC

Questioned Costs Eligibility

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of app...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on February 20, 2024 and the following manual sections were addressed (handouts given): DMA Admin Letter 02-19 The Work Number Procedures, Job Aid: The Work Number, Job Aid: Online Verifications; Manual calculations of Income MA 2250; Resources and verifications MA 2230; Job Aid: Evidence Dashboard Relationships; Approved Uses of Forced Eligibility last update 03/01/2023. Bladen County has shown significant improvement with the use of the Work Number for the purpose of application and ongoing case work. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2024 (Improvements from 06/01/2022 – 07/ 01/2023)

View Audit 307971

Finding 399870 (2023-001)

Material Weakness 2023

Bladen County

NC

Eligibility Matching / Level of Effort / Earmarking Questioned Costs

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of appl...

Name of Contact Person: Vickie K. Smith, DSS Director Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting was held with the Medicaid staff on February 20, 2024 and the following manual sections were addressed (handouts given): DMA Admin Letter 02-19 The Work Number Procedures, Job Aid: The Work Number, Job Aid: Online Verifications; Manual calculations of Income MA 2250; Resources and verifications MA 2230; Job Aid: Evidence Dashboard Relationships; Approved Uses of Forced Eligibility last update 03/01/2023. Bladen County has shown significant improvement with the use of the Work Number for the purpose of application and ongoing case work. DMA Administrative Letter No. 02-19 (The Work Number Procedures). Proposed Completion Date: July 1, 2024 (Improvements from 06/01/2022 – 07/ 01/2023)

View Audit 307971

Corrective Action Plans

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