Corrective Action Plans

Finding 454021 (2022-004)

Significant Deficiency 2022

CA

Questioned Costs § 200.303

The district has implemented a process that includes the collaboration of the Instructional Services Department as well as the Business Department to ensure that the district maintains effective internal controls and accountability of all employees who are supported with Federal Dollars. In complia...

The district has implemented a process that includes the collaboration of the Instructional Services Department as well as the Business Department to ensure that the district maintains effective internal controls and accountability of all employees who are supported with Federal Dollars. In compliance with Title 2, CFR 200.303, and CSAM Procedure 905, the district is maintaining a roster of all employees paid with federal funding sources and ensuring that all these employees are completing the proper and required documentation including a semiannual certification for the fully funded employees, and the PARs document for the employees work on multiple activities or cost objectives of which at least one is federal funding source. The PAR?s document reflects detail of the employee?s daily activities by hours and percentages that are spent in each restricted, federal funded program.

View Audit 313805 Questioned Costs: $1

Finding 454020 (2022-005)

Significant Deficiency 2022

Bassett Unified School District

CA

Questioned Costs Internal Control / Segregation of Duties

Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis ...

Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis of France is as follows:"See Corrective Action Plan for Table". The District?s Student Services Director, Mr. Jason Tveit, is working with St. Louis of France administration to obtain their spending plan of $26,179 ESSER I share. Once we have their spending plan, Bassett will ensure the spending budget for the school is allocated into the unrestricted general fund (base) 00000.0 resource. 2.Bishop Amat Private School ? This school has declined acceptance of ESSER I funds.

View Audit 313805 Questioned Costs: $1

Finding 454013 (2022-003)

Significant Deficiency 2022

Escondido Union School District

CA

School Nutrition Programs Questioned Costs Allowable Costs / Cost Principles

1. Receive the CACFP check, and book all revenue to CACFP Budget line(5230) 2. Generate an invoice based on the IPV tool and rates laid forth in EUSD inter program agreement 3. Create JE debiting CACFP(5320) expense account and crediting NSLP(5310) expense account These steps will track funding sou...

1. Receive the CACFP check, and book all revenue to CACFP Budget line(5230) 2. Generate an invoice based on the IPV tool and rates laid forth in EUSD inter program agreement 3. Create JE debiting CACFP(5320) expense account and crediting NSLP(5310) expense account These steps will track funding sources and revunes by progrm in which it follows Child and Adult Care Food Program, Child Nutrition Cluster, National School Lunch Program Guidelines. Contacts: Bao Ho and Anna Scimone

View Audit 313799 Questioned Costs: $1

Finding 453977 (2022-004)

Significant Deficiency 2022

Clark Atlanta University

GA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding No. 2022-004:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:

View Audit 313784

Finding 453886 (2022-002)

Significant Deficiency 2022

Clark Atlanta University

GA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding No. 2022-002:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:

View Audit 313784

Finding 453885 (2022-003)

Material Weakness 2022

Clark Atlanta University

GA

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding No. 2022-003:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:

View Audit 313784

Finding 453820 (2022-001)

None 2022

Remington College

TX

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: The Institution has reviewed the details of the finding and determined the error to be an isolated instance due to human error. The Inst...

A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: The Institution has reviewed the details of the finding and determined the error to be an isolated instance due to human error. The Institution returned $268 to the Federal Pell Grant Program on behalf of student #AR8. Student AR8 failed a class/module for the payment period in a non-standard program. On the Return of Title IV (R2T4) calculation, the payment period ending date should have been extended by an additional class/module. File Review will be added to the final review of all R2T4 calculations prepared for non-standard term programs. If the academic transcript includes repeat classes/modules, payment periods used in the calculation will be reviewed for accuracy.

View Audit 313766 Questioned Costs: $1

Finding 453817 (2022-001)

Significant Deficiency 2022

Town of Preston

CT

Questioned Costs Cash Management Reporting

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic fin...

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic financial statements and related notes in conformity with accounting principles generally accepted in the United States of America. Having effective internal controls and procedures over financial reporting will ensure that the financial information is being accurately presented and allow the governing body to make sound financial decisions on a timely basis.There were multiple rounds of revisions to the trial balances before a final trial balance was able to be provided. Significant effort was expended identifying required information and corresponding adjustments and reconciliations. The audit process was delayed while Town personnel and audit staff worked towards a complete set of financial statements. Material journal entries were required to ensure the financial statements were properly stated in accordance with Generally Accepted Accounting Principles.Some of the deficiencies in the Town?s internal control over financial reporting processes are described below:o The interfund balances between the General Fund and the other funds were not reconciled on a timely basis.o The Town and the Board of Education do not currently have formalized accounting policies and procedures manuals detailing the daily, monthly, quarterly, and year-end closing procedures.Statement of Concurrence or Nonconcurrence:The Town and Board of Education agrees with this finding.Corrective Action:The Town agrees with the finding regarding internal control over financial reporting. The Town has a new Finance Director and Treasurer and has engaged additional accounting assistance to develop policies and procedures and ensure that controls are in place to ensure that the financial records are reported accurately and timely.Name of Contact Person:Cynthia Varricchio, MBA, Director of Finance and School Business Operations, (860) 889-6098, varricchioc@prestonschools.orgProjected Completion Date: June 30, 2023

View Audit 313765

Finding 453787 (2022-002)

Significant Deficiency 2022

City of Portsmouth

OH

Questioned Costs Procurement, Suspension & Debarment Eligibility § 200.303

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently perform...

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The accounts will be reconciled prior to the program ending on a regular cycle during the program to ensure appropriate accounts and the accuracy of the supporting documentation is provided going forward.Described action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reconciling the account on a timely basis. Online applications programs are being created by the department of technology to assist in the program documentation gathering in order to ensure applicants can provide all necessary support for the program in a secure environment.Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial OfficerPlanned completion date for corrective action plan: 7/1/2022.If the Auditor of Public Accounts has questions regarding this plan, please call Mimi Terry, Interim City Manager.

View Audit 313753

Finding 453786 (2022-001)

Significant Deficiency 2022

City of Portsmouth

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The finding...

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITS2022-001 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the City ensure that federal funds are used to support allowable costs and activities, and to determine when federal requirements may be more restrictive than the State or grantor? requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The program categories will be reviewed prior to the program beginning to ensure appropriate adherence to the Federal vs State guidelines and the accuracy of the supporting documentation is provided going forward. Describe action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reviewing the guidelines. Program documentation gathering in advance to ensure program adherence for the program federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial Officer Planned completion date for corrective action plan: 3/1/2023

View Audit 313753 Questioned Costs: $1

Finding 453168 (2022-005)

Significant Deficiency 2022

Rockingham County

NC

Questioned Costs Eligibility

Finding: 2022-005Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-005Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453167 (2022-004)

Significant Deficiency 2022

Rockingham County

NC

Questioned Costs Eligibility Reporting

Finding: 2022-004Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management w...

Finding: 2022-004Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management will review and revise current procedures in place to ensure that all eligibility determination criteria and documentation is completed timely and accurately reflected in the case file within the NC Fast Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453166 (2022-003)

Significant Deficiency 2022

Rockingham County

NC

Questioned Costs Eligibility

Finding: 2022-003Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-003Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453165 (2022-002)

Significant Deficiency 2022

Rockingham County

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding: 2022-002Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-002Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453164 (2022-006)

Significant Deficiency 2022

Rockingham County

NC

Questioned Costs Eligibility Reporting

Finding: 2022-006Name of contact person: Felissa H. Ferrell, Cathy MurrayCorrective Action: "The functionality of the system does not connect the child to the other siblings when the 5120 is keyed in the NC FAST System. When the social worker keys in the relationships of the family members in the ...

Finding: 2022-006Name of contact person: Felissa H. Ferrell, Cathy MurrayCorrective Action: "The functionality of the system does not connect the child to the other siblings when the 5120 is keyed in the NC FAST System. When the social worker keys in the relationships of the family members in the household, they establish each parent and child, however, the system does not connect the sibling to the other siblings. If a paper 5120 were to be utilized, this would not be an issue. Apparently, with the recent NC FAST System updates, in order for all the siblings to show up on the 5120, it will now require the worker to establish the children to parent, then they will have to establish a relationship to each sibling and/or other members in the household, connecting them all together. This will require additonal data entries. It appears the system was intuitively doing this when connected with the EB NC FAST system however, the upgrades and separation has now made this not function.The Quality Assurance Social Work Specialist will commence a training with the supervisors and CPS workers, who complete the 5120, to ensure the staff understand the extra steps they are required to complete in the NC FAST system. The Quality Assurance Social Work Specialist will review the 5120s to ensure that the FAU is populating correctly. If the additional steps do not show the 5120 populating correctly, then a NC FAST Help Ticket will be generated, likely a level 3, which will require a patch. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453163 (2022-001)

None 2022

Gloucester County Vocational-Technical School District

NJ

School Nutrition Programs Questioned Costs Subrecipient Monitoring

The responsible officials agree with the finding and will address the matter as part of their corrective action plan. The District will purchase needed equipment and supplies to reduce the net cash.

View Audit 313675

Finding 452443 (2022-001)

Significant Deficiency 2022

University of Dayton

OH

Questioned Costs HUD Housing Programs Reporting

Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken ...

Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken to monitor and manage changes to rules and regulations promulgated by the DOEif applicable.

View Audit 313446

Finding 452442 (2022-102)

Material Weakness 2022

Maricopa County

AZ

Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Co...

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Concur: The Maricopa County School Superintendent?s Office (Superintendent's Office) acknowledges the human error that was made with the May 2022 drawdown. Once the error was identified, the Assistant Superintendent for Economic Management, along with the grant project leader and the Human Capital Management Administrator, contacted the program officer at the US Department of Education and notified them of this error. The overdraw was resolved as there were additional program costs prior to the grant?s closeout in September 2022, and all program expenditures and reimbursements were reconciled prior to closeout. The Superintendent?s Office has implemented updated procedures including the addition of one more person to the reimbursement request approval process who will ensure that program expenditures are reconciled based on the fund balance report from the financial system for the correct time frame.

View Audit 313445 Questioned Costs: $1

Finding 452441 (2022-103)

Significant Deficiency 2022

Maricopa County

AZ

Allowable Costs / Cost Principles Questioned Costs Eligibility § 200.303

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services ...

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services Department (HSD) concurs that the payments noted by the Office of the Auditor General had suspicious activity. The payments noted represent less than .06% of Emergency Rental Assistance (ERA) financial transactions that the County processed in fiscal year 2022. In FY 2022, the HSD provided nearly $75.8 million in rental assistance, which equated to 9,940 financial transactions and 63,265 months of rental assistance for households living in Maricopa County. To help mitigate control discrepancies, the County has continued to strengthen internal controls from the inception of the ERA program. In July-September 2021, HSD implemented review of property information on the Maricopa County Assessor?s website for certain rental assistance applications on a case-by-case basis. However, HSD did not document those reviews or implement the review program-wide until September 2022. In September 2022, HSD updated internal controls through a revision of the ERA policy and process manual to require property information to be reviewed and also documented. In addition, in November 2022, the County worked with our banking institution to implement additional bank verification controls to more accurately and timely verify vendor banking information to further ensure payments were being sent to the approved landlord/property/manager/vendor. The County will continue with these internal controls to ensure accurate payments are processed.

View Audit 313445 Questioned Costs: $1

Finding 452439 (2022-101)

Material Weakness 2022

Maricopa County

AZ

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Depart...

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Department (HSD) concurs with the finding. HSD will develop and implement written policies and procedures to pay subrecipients for program expenditures they incur and request reimbursement for within the required 30 days of receiving their completed reimbursement requests. HSD will also develop a tracking system to ensure payments are released within 30 days upon receipt of a completed reimbursement request, which will document attempts to obtain a completed reimbursement request.

View Audit 313445

Finding 452438 (2022-104)

Significant Deficiency 2022

Maricopa County

AZ

Special Tests & Provisions Questioned Costs Allowable Costs / Cost Principles

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority o...

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority of Maricopa County (HAMC) is aware of the requirement for completing annual housing standard inspections. Shortage in staff have caused some delays in annual inspection completion. Additional internal controls are being adopted to ensure Asset Manager and Property Management monthly report on completed annual inspections for all properties. The on-going monthly reporting of completed inspections for all properties must reach a 100% completion rating for all recertifying units under a HUD, LIHTC or market property. HAMC systems do monitor the completion of annual inspections, but additional staff will have to be hired to maintain the volume of inspections that are required for each property manager?s portfolio.

View Audit 313445

Finding 452437 (2022-024)

Significant Deficiency 2022

State of New Jersey

NJ

Period of Performance Questioned Costs Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A)...

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A) and internal control procedures were enhanced to ensure that fiscal cutoff measures were appropriately addressed. Tuition reimbursement procedures include having the requests forwarded to the responsible Supervising Analyst in the Appropriations/Accounting unit for final review and approval to ensure the proper fiscal period is charged. The correcting transactions were completed during the Single Audit timeframe to remediate the findings by charging and reimbursing the proper fiscal year accounts. The DLWD will continue its efforts to ensure compliance and that all charges applied to Federal awards are within the specified period of performance going forward.COMPLETION DATE/CONTACT PERSON December 31, 2023Ruslana Nagorniak(609) 984-7678Ruslana.Nagorniak@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452430 (2022-023)

Significant Deficiency 2022

State of New Jersey

NJ

Eligibility Questioned Costs Special Tests & Provisions § 200.303

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensi...

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensing agencies. Continuing efforts to outreach providers by sending a license expiration letter to providers 45 days prior to the license expiration date have also been less than successful. Access concerns have discouraged the State?s efforts to deny claims because of expired licenses. It is important to note that the State?s expectations are that providers are properly licensed, but have failed to communicate this information to our contracted vendor. Licensure information for all enrolling providers and those subject to revalidation are also screened in accordance with ACA requirements.DMAHS efforts to achieve compliance with regard to provider licensing in coordination with the State?s contracted vendor remains ongoing and the importance of having license information on file for the providers being enrolled will again be reiterated and reinforced through communications with the contracted vendor and their staff. The vendor has also been approved to continue taking screenshots of providers? licensing information from licensing websites in lieu of the provider sending in paper copies. These ongoing efforts and actions will help to ensure that licensing information is captured and maintained for each provider and the State?s compliance with documenting provider licensing continues to improve and move towards full compliance in future periods.COMPLETION DATE/CONTACT PERSON Fiscal Year 2023Carlton Carter(609) 588-7159Carlton.Carter@dhs.nj.gov

View Audit 313443

Finding 452429 (2022-022)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and...

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and specifies that an AUP report is acceptable per guidance provided under Medicaid and CHIP Managed Care Final Rule (CMS-2390-F) Frequently Asked Question number Q10.COMPLETION DATE/CONTACT PERSON January 2023Robert Durborow609-775-7298Robert.Durborow@dhs.nj.gov

View Audit 313443

Finding 452428 (2022-021)

Significant Deficiency 2022

State of New Jersey

NJ

Period of Performance Questioned Costs Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant awa...

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant award cited has a period of performance that remains open through September 2023, DCF has adjusted the four transactions that were posted incorrectly to another available funding source and ensured that all transactions presently recorded are now in compliance and within the specified period of performance.COMPLETION DATE/CONTACT PERSON Fiscal Year 2024Steven M. Dodson(609) 888-7555Steven.Dodson@dcf.nj.gov

View Audit 313443 Questioned Costs: $1

Corrective Action Plans

Filters