Corrective Action Plans

Finding 58124 (2022-005)

Material Weakness 2022

CA

Questioned Costs Eligibility Material Weakness

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Mat...

Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-06. Management?s or Department?s Response: With the 2021-2022 budget, the County allocated an additional seven Social Worker positions to assist in maintaining compliance with the redetermination backlog of cases. With the 2022-2023 budget, the County requested one additional unit of seven Social Worker positions to comply with this requirement. The County also continues to use overtime and part-time Social Workers to ensure compliance with the 12-month requirement. Views of Responsible Officials and Corrective Action: The County will continue to process the backlog of redetermination cases to comply with the 12-month requirement. Name of Responsible Person: Renee Smith, IHSS Program Manager Name of Department Contact: Renee Smith, IHSS Program Manager Projected Implementation Date: The County hired additional staff to assist with the processing of the redetermination of eligible cases.

View Audit 53495

Finding 58122 (2022-004)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Questioned Costs Eligibility

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Aw...

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: N/A Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-05. Management?s or Department?s Response: The County has implemented policies and procedures to ensure that all documentation required to support eligibility is properly maintained. The Eligibility Supervisor assigned to Foster Care/Adoptions Assistance will continue to review approximately 10% of all active cases when the annual Cost of Living Adjustment (COLA) is processed to ensure accuracy. Views of Responsible Officials and Corrective Action: The County continues to review all documentation required to support eligibility with the annual COLA process. Name of Responsible Person: Craig Pedrucci, Child Welfare Division Chief Name of Department Contact: Craig Pedrucci, Child Welfare Division Chief Projected Implementation Date: Reviewing active cases was implemented in 2018 and continues. The unit will continue the 10% review process.

View Audit 53495 Questioned Costs: $1

Finding 58110 (2022-011)

Material Weakness 2022

County of San Joaquin

CA

Special Tests & Provisions Questioned Costs Material Weakness § 200.326

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant aw...

Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirement Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-014. Management?s or Department?s Response: Concurred. Views of Responsible Officials and Corrective Action: The airport will revise the current policy to effectively ensure that the certified payroll reports are submitted timely by the contractors, subcontractors and its subs. Name of Responsible Person: Richard Sokol Name of Department Contact: Jeff Marcia Projected Implementation Date: July 1, 2023

View Audit 53495

Finding 58083 (2022-008)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58077 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Miami Beach

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reviewed its updated HOS policies, including its HOS enforcement policies. The PHA will utilize the feature of our current Software (Emphasys Elite) that will automatically place the unit into abatement upon the unit resulting in two consecutive failed inspections. The Section 8- Special Projects Supervisor will review the report biweekly to ensure that all failed units have been placed on abatement. The Section 8- Special Projects Supervisor will notify all HCV staff of the appropriate action to take regarding abated units. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Section 8-HCV Supervisor. Planned completion date for corrective action plan: 3/31/2023.

View Audit 53252 Questioned Costs: $1

Finding 58059 (2022-003)

Significant Deficiency 2022

City of Port Hueneme

CA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-003 Allowable Cost/Cost Principles ? Internal Control and Compliance over Payroll Expenditures City?s Corrective Action Plan: The City will incorporate the Uniform Guidance requirement into its existing grant policies and procedures to ensure the City is in compliance with the Uniform Guidance. Responsible Person: Lupe Acero, Finance Director Expected Implementation date: July 1, 2023

View Audit 56482 Questioned Costs: $1

Finding 58057 (2022-005)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles

2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keep...

2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $16,540 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58056 (2022-004)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles

2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial reco...

2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,590 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58055 (2022-003)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial rec...

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,850 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58046 (2022-007)

None 2022

State of Missouri

MO

Questioned Costs Matching / Level of Effort / Earmarking

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2022-007 Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Shelly Williamson, Ad...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2022-007 Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Shelly Williamson, Administrator, Section for Long Term Care Regulation, Division of Regulation and Licensure Anticipated completion date for corrective action: December 31, 2023 Corrective action planned is as follows: As The Missouri Department of Health and Senior Services (DHSS) returned to surveying activity following the survey suspension imposed during the Public Health Emergency, it found the gap between surveys has resulted in an increase in both the number of and the severity of violations in long term care facilities. These increases have caused greater time being devoted to investigating these violations and the attendant write up activity, including the Statement of Deficiency. In addition, the number of serious complaints has risen significantly since the pandemic. For example, the number of complaints prioritized as immediate jeopardy (requiring initiation within 24 hours of receipt) has increased by 194% since 2019. Because of the seriousness of these complaints, often surveyors have to be reassigned to investigate these complaints, which results in a delay in conducting revisits or sending statements of deficiencies timely. DHSS continues to experience staffing shortages, particularly in the Registered Nurse job classification, which impacts the ability to complete work consistently within the prescribed time frames. Each recertification survey requires at least one team member to be a Registered Nurse and due to the nature of many complaints, a Registered Nurse must also complete these investigations. There has been no meaningful increase in the federal budget since 2015, which further impacts the ability to hire and retain Registered Nurses. In addition, there is an ongoing shortage in the labor market for these professionals. The shortage has driven salaries well beyond the surveyor salary structure. DHSS has experienced turnover among surveyors leaving for other opportunities at a much higher salary. The shortage also limits the number of available candidates, and candidates routinely will not apply for positions or even show up for interviews because of the salary gap. In order to attempt to meet these time frames, DHSS has and will continue to request additional funding from both federal and state sources to increase salaries across the board for Registered Nurses and other survey staff. As a short-term, time-limited solution possible through one-time additional funding from the Centers for Medicare and Medicaid Services, DHSS has contracted with third-party entities to complete recertification surveys so that DHSS staff can continue to focus on completing work timely.

View Audit 56478

Finding 58045 (2022-003)

None 2022

State of Missouri

MO

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-003 ? Medicaid and CHIP Eligibility Determination Timeliness Name...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-003 ? Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: Completed Recommendation: The DSS through the MHD and the FSD ensure participant eligibility is determined within required timeframes. DSS Response: The DSS agrees with this finding. During SFY 2022, DSS experienced significant delays in completing determinations of eligibility at application, resulting in sizable backlogs and applications pending beyond the timeframes permitted in regulation. Due to this, Missouri collaborated with CMS to mitigate the backlog. As of September 30, 2022, DSS has completed processing of all overdue applications. The mitigation plan is located at https://www.medicaid.gov/medicaid/eligibility/downloads/missouri-mitigation-plan.pdf. Since DSS completed the processing of all overdue applications as of September 30, 2022, the DSS is completing applications within the established timeframes outlined in 42 CFR 435.912(c)(3) and 42 CFR 457.340(d) and continues to ensure participant eligibility is determined within the required timeframes. To remain in compliance with established processing timeframes, DSS is leveraging new and available technologies. These technologies are intended to assist the department and participants with necessary actions such as submitting applications, verifying income and resources, and providing required information. Corrective action planned is as follows: As noted above, as of September 30, 2022, DSS has completed processing of all overdue applications; therefore, no further corrective action is need.

View Audit 56478

Finding 58044 (2022-002)

Significant Deficiency 2022

State of Missouri

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name o...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: N/A Recommendation: The DSS through the MHD and the FSD review and correct cases for participants with manual overrides in the MEDES, ensure redeterminations are completed for these participants as required, and close the cases of any ineligible participants. In addition, the DSS should ensure system controls are functioning as designed for these participants. DSS Response: The DSS disagrees with this finding. The DSS disagrees that there is a significant deficiency in internal controls. As noted in the finding, from the 60 participants selected, the SAO did not identify any participants with previously-established overrides; therefore, no incorrect payments were cited. Section 6008 of the Families First Coronavirus Response Act (FFCRA) requires states to provide continuous coverage, through the end of the month in which the PHE period ends, to all Medicaid beneficiaries who were enrolled in Medicaid on or after March 18, 2020, regardless of any changes in eligibility unless the individual voluntarily terminates eligibility, is deceased, or moves out of state. As required by the Centers for Medicaid and Medicare Services (CMS) during the PHE, the DSS has processes in place to terminate eligibility for individuals who are deceased, voluntarily request closure, or report they have moved out of state when a current change is reported. The Consolidated Appropriations Act, 2023, signed on December 29, 2022, amends section 6008 of the FFCRA such that the continuous enrollment condition ended on March 31, 2023. During the PHE, the DSS did not conduct reviews of cases that did not report current changes. In accordance with CMS guidance, effective April 1, 2023, Missouri is unwinding from the PHE by completing annual reviews for all MO HealthNet cases over twelve months. At the time of the review of each case, the DSS will appropriately end MO HealthNet eligibility for all individuals determined to no longer be eligible.

View Audit 56478

Finding 58043 (2022-001)

Material Weakness 2022

State of Missouri

MO

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) - MO HealthNet Division (MHD) Audit Finding Number: 2022-001 ? Medicaid National Correct Coding Initiative (NCCI) Name of the contact person responsible for corre...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) - MO HealthNet Division (MHD) Audit Finding Number: 2022-001 ? Medicaid National Correct Coding Initiative (NCCI) Name of the contact person responsible for corrective action: Becky McCarthy Completion date for corrective action: July 1, 2022 Recommendation: The DSS through the MHD continue to strengthen controls over the NCCI requirements to ensure NCCI edits are fully implemented and reprocess claims paid when edits are not implemented timely, as required. DSS Response: The DSS agrees with the SAO?s recommendation. The Corrective Action Plan includes the department?s planned actions to address the finding. Corrective action planned is as follows: MO HealthNet has fully implemented the NCCI edits in the Medicaid Management Information System (MMIS) as of July 1, 2022. This was the date stated as the anticipated completion date in the corrective action plan from the SFY 2021 audit finding.

View Audit 56478

Finding 58042 (2022-006)

Significant Deficiency 2022

State of Missouri

MO

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) R...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) Reporting Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS strengthen internal controls related to FFATA reporting by having supervisors maintain documentation of reviews performed of the information reported to the FSRS. In addition, the DFAS should timely complete FFATA reporting in accordance with the applicable requirements. DSS Response: The DSS partially agrees with this finding. The DSS does not agree that documentation of supervisory reviews directly correlates to strong internal controls. The DSS adheres to formalized procedures for FFATA reporting which includes managerial oversight and contends documented reviews may be preferred but are not required by regulation. The DSS experienced a transition of staff during the timeframe in question and the FSRS system does not permit users to access and compliance data or reports uploaded in the system by an alternate user. The FFATA does not impose a deadline on federal awarding agencies to report federal award information in FSRS. Additionally, the FFATA does not impose a deadline on direct recipients to report the subaward of secondary federal awards issued beyond the month following the original obligation date. Therefore, the timeliness of DSS? FFATA reports is also dependent on the date the federal awarding agency makes the federal award information available in FSRS. These circumstances allowed for exceptions identified. The DSS has or will upload reports for all exception items to ensure the information is available in USA Spending. Corrective action planned is as follows: The DSS will continue to adhere to written procedures and maintain strong internal controls to maintain FFATA reporting compliance based on available guidance.

View Audit 56478

Finding 58035 (2022-004)

Significant Deficiency 2022

State of Missouri

MO

Allowable Costs / Cost Principles Questioned Costs

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -004 ? DSS Cost Allocation Name of the contact person resp...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -004 ? DSS Cost Allocation Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS continue to strengthen internal controls and procedures over the PACAP and the AlloCAP system to ensure costs are properly allocated to federal programs. DSS Response: The DSS partially agrees with this finding. Effective October 1, 2017, the DSS transitioned from utilizing an indirect cost rate methodology to manually allocate costs within spreadsheets to implementing a Public Assistance Cost Allocation Plan (PACAP) to directly allocate costs through cost pools/centers within an automated proprietary cost allocation system. Implementation of a thoroughly documented PACAP coupled with the automated calculations within the AlloCAP system demonstrated DSS? efforts to strengthen internal controls and processes of cost allocation and claims for federal financial participation. Statewide single audits subsequent to the implementation did not identify any deviations to indicate the DSS did not effectively design, implement, or put controls in place to prevent detection of non-compliance. The DSS has continued to adhere to written procedures and maintain strong internal controls and further implemented SAO recommendations to provide evidence of the management review process through documented (signed) reviews. The DSS agrees a calculation error was made; however, it is the result of an isolated error that occurred during design and development of the new cost allocation system. It is for this reason the DSS partially agrees with the finding as the error is an isolated exception and not indicative of the strength of current internal controls. Corrective action planned is as follows: The DSS previously implemented the SAO?s recommendations to further strengthen internal controls and will continue to adhere to these processes. As the DSS has already implemented the change to the statistical methodology used for the CD RMTS and revised the impacted federal financial reports, no further corrective action is required.

View Audit 56478

Finding 58033 (2022-009)

Significant Deficiency 2022

State of Missouri

MO

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Op...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Operations Officer Anticipated completion date for corrective action: June 30, 2024 Corrective action planned is as follows: All previous reports have been corrected and are ready to submit. However, DESE is unable to submit due to a previous open report that the Federal Government has to close and then delete to prevent duplicate reporting. DESE has tried to submit the report multiple times without success. DESE has reached out to FSRS for assistance in resolving this issue, and continues to communicate with the FSRS team. DESE is unable to resolve the reporting issue until the Federal Government takes action on our help tickets. DESE has reviewed, strengthened, and is enforcing policies and procedures regarding accurate and timely report submission.

View Audit 56478

Finding 58032 (2022-005)

Significant Deficiency 2022

State of Missouri

MO

School Nutrition Programs Matching / Level of Effort / Earmarking Questioned Costs § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible ...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible for corrective action: Elizabeth Roberts-Smith Anticipated completion date for corrective action: Completed Recommendation: The DSS through the FSD strengthen internal controls to ensure P-EBT program benefit issuances are in accordance with the state plan, and review and correct the overpayments for the children identified in this finding. DSS Response: The DSS agrees with this finding. The DSS agrees that the two children identified in the report were incorrectly issued benefits. Recognizing the complexity for families seeking to appropriately access the benefit, the process by which school children are determined eligible and issued P-EBT benefits was modified in the state plan submitted by the State of Missouri to the Food and Nutrition Service (FNS) for the 2021-2022 school year. The P-EBT state plan for the 2021-2022 school year was approved by FNS on June 6, 2022. Eligibility for P-EBT is now determined at the individual child level based on COVID-related absences and qualification for federal free and reduced lunch benefits. For the 2021-2022 school year, local education authorities (LEA?s) submit lists of students determined eligible to the Missouri Department of Elementary and Secondary Education (DESE). DESE then submits the approved eligibility file to DSS with the name of each eligible child and the amount of benefit to be issued on a P-EBT card. DSS then issues the benefit. Corrective Action is as follows: DSS has reviewed the overpayments and referred the children identified in this finding to the Missouri Program Integrity Unit (PIU) for claims processing, if the funds can be recovered. This is outlined in the FNS approved Missouri P-EBT state plan.

View Audit 56478 Questioned Costs: $1

Finding 58029 (2022-003)

Material Weakness 2022

Warwick Public School District No. 29

ND

Questioned Costs Special Tests & Provisions § 200.326

2022-003 Contact Person Theresa Brien-Knutson, Business Manager Planned Corrective Action The District will plan to get payroll registers monthly from the contractors moving forward. Planned Completion Date June 30, 2023

View Audit 54594

Finding 58017 (2022-001)

Material Weakness 2022

Central Valley School District No. 356

WA

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor?s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023

View Audit 55734

Finding 58016 (2022-001)

None 2022

Visible Music College

TN

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

AUDIT FINDING Finding 2022-001 Late Return to Title IV (R2T4) MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that a...

AUDIT FINDING Finding 2022-001 Late Return to Title IV (R2T4) MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all R2T4s are returned in a timely manner. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately

View Audit 54568

Finding 58015 (2022-002)

None 2022

Visible Music College

TN

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

AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all...

AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all future enrollment reporting is submitted timely. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately

View Audit 54568

Finding 58014 (2022-001)

Significant Deficiency 2022

Arroyo Commons, Inc,

CA

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following i...

CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $4,994 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also requested reimbursement from the affiliate project and funds have been reimbursed.

View Audit 54338 Questioned Costs: $1

Finding 58013 (2022-002)

Significant Deficiency 2022

Klamath-Trinity Joint Unified School District

CA

Equipment & Real Property Management Questioned Costs Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District?s Budget and Purchasing Technician will ensure that each department manager submits the requirements with the needs to the State prior to purchasing.

View Audit 52187 Questioned Costs: $1

Finding 58003 (2022-001)

Material Weakness 2022

Accord

MN

Internal Control / Segregation of Duties Eligibility Questioned Costs § 200.303

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...

May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer

View Audit 54396

Finding 57951 (2022-006)

Material Weakness 2022

Friendship Academy of the Arts

MN

Questioned Costs Procurement, Suspension & Debarment Material Weakness

2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval...

2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2023

View Audit 55197

Corrective Action Plans

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