Corrective Action Plans

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Audit Finding Reference: 2022-001 ? Title I Grants to Educational Agencies (LEAs) ? CFDA #84.010 Planned corrective action: We will revise our process for student withdrawals and ensure there is a step in our process to acknowledge when our schools are unable to get in touch with families who wit...
Audit Finding Reference: 2022-001 ? Title I Grants to Educational Agencies (LEAs) ? CFDA #84.010 Planned corrective action: We will revise our process for student withdrawals and ensure there is a step in our process to acknowledge when our schools are unable to get in touch with families who withdraw. Contact Person: Amelia Hanley, Associate Chief, School Operations ameliahanley@achievementfirst.org Expected completion: November 18, 2022
The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the Single Audit Report Ended June 30, 2022 included in the schedule of findings and questioned costs is discussed below. The findings are numbered cons...
The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the Single Audit Report Ended June 30, 2022 included in the schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001: Activities Allowed. Contact Person: Jeffrey H. Hummel, Business Manager. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll administrator will not process the timecard unless it is signed and approved. All unsigned timecards will be returned for signature and approval. Before the payroll is processed the business manager will approve and initial a report showing the personnel paid for by the Education Stabilization Fund. Date for Completion: 6/30/2023.
The District will implement internal controls to monitor and ensure that the appropriate time and effort documentation of those employees paid in whole or in part with federal funds is on file to support the amount of time an employee works on a federal program. Compliance will be achieved by: 1...
The District will implement internal controls to monitor and ensure that the appropriate time and effort documentation of those employees paid in whole or in part with federal funds is on file to support the amount of time an employee works on a federal program. Compliance will be achieved by: 1)Develop a set of internal controls for time and effort documentation which provides reasonable assurance that charges are accurate, allowable, and allocable. (CFO/Treasurer) 2)Require time and effort documentation be filed in a timely manner with the CFO/Treasurer and maintained for records. (CFO/Treasurer ? Superintendent ? Direct Supervisor) 3)Require Direct Supervisor of employees to maintain time and effort documentation in accordance with District policies and procedures, as well as federal laws and guidelines. (Direct Supervisor) 4)Periodically monitor time and effort documentation in relationship to the percentage of time the employee spends on a federal program vs. non-federal. (CFO/Treasurer ? Superintendent - Direct Supervisor)
View Audit 19283 Questioned Costs: $1
Finding 22000 (2022-004)
Significant Deficiency 2022
ELIGIBILITY DETERMINATION INCOME AND ASSET VERIFICATION Federal Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Federal Program Title: Medical Assistance Program (Medicaid Cluster) and State Administrative Matching Grants for Supplemental Nutrition Assistance ...
ELIGIBILITY DETERMINATION INCOME AND ASSET VERIFICATION Federal Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Federal Program Title: Medical Assistance Program (Medicaid Cluster) and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Pass-Through Numbers: 2205MN5ADM and 222MN101S2520 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure that asset and income documentation in the case files matches the information input into the METS eligibility system as required by federal standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will conduct a training and informational session to show staff proper documentation and entry into METS. Name of the contact person responsible for corrective action plan: Anne Lindseth, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023
Finding 21999 (2022-006)
Significant Deficiency 2022
CASE FILE REVIEWS Federal Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Federal Program Title: Medical Assistance Program (Medicaid Cluster), Temporary Assistance for Needy Families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for ...
CASE FILE REVIEWS Federal Agency: U.S. Department of Health and Human Services and U.S. Department of Agriculture Federal Program Title: Medical Assistance Program (Medicaid Cluster), Temporary Assistance for Needy Families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.685 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County perform case file reviews on a more representative sample of the total clients served and that adequate documentation be retained of those reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will conduct a training session for health and human services staff regarding procedures required for case file reviews. Name of the contact person responsible for corrective action plan: Anne Lindseth, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2023
93.767 Children' s Health Insurance Program (CHIP) 93.778 Medical Assistance Program (Medicaid; Title XIX) Reporting 2022-026 Ensure Compliance with Reporting Requirements of the Children's Health Insurance Program (CHIP) and the Medical Assistance Program DOM Response: DOM Concurs. DOM identif...
93.767 Children' s Health Insurance Program (CHIP) 93.778 Medical Assistance Program (Medicaid; Title XIX) Reporting 2022-026 Ensure Compliance with Reporting Requirements of the Children's Health Insurance Program (CHIP) and the Medical Assistance Program DOM Response: DOM Concurs. DOM identified this issue during reporting of the March 31, 2022 federal expenditures. Per 45 CFR ?95.1, DOM has two years (seven quarters following the occurrence of the expenditure) to make adjusting entries to claim additional expenditures. DOM Does not Concur. DOM has fully corrected finding 2021-041 on the Schedule of Prior Year Findings. This finding is based on OSA's belief that DOM should be using state tax data to determine eligibility of applicants. However, DOM does not have statutory authority to access this information. DOM utilizes all available tools, in accordance with the CMS approved state plan, to evaluate the eligibility of applicants; thus, this finding is Fully Corrected as DOM is complying with all CMS regulations and the approved state plan. Further, DOM performed training and made operational changes for all other issues noted in finding 2021-041. There are internal controls in place to limit the number of errors and annual training is conducted that includes examples of issues noted, along with preventive and corrective solutions. Human error is a part of any manual process and cannot be completely eliminated. DOM Corrective Action Plan: a. DOM made adjustments to the costs identified in this audit finding in the June 30, 2023 federal reports. In addition, a reconciliation has been added to the spreadsheets used for reporting of federal expenditures to ensure all expenditures are reported properly going forward. b. Christine Woodberry c. Completed July 24, 2023
View Audit 18740 Questioned Costs: $1
93.767 Children's Health Insurance Program (CHIP) 93.778 Medical Assistance Program (Medicaid; Title XIX) Eligibility 2022-025 Strengthen Controls to Ensure Compliance with Eligibility Requirements of the Children's Health Insurance Program (CHIP) and the Medical Assistance Program DOM Response:...
93.767 Children's Health Insurance Program (CHIP) 93.778 Medical Assistance Program (Medicaid; Title XIX) Eligibility 2022-025 Strengthen Controls to Ensure Compliance with Eligibility Requirements of the Children's Health Insurance Program (CHIP) and the Medical Assistance Program DOM Response: DOM acknowledges OSA's concern regarding the initial review of case files and the prompt action to select and provide a new sample of cases. Historically, DOM has provided a hardcopy of the actual beneficiary case files to OSA. Since those cases were active, an inventory control process, which included a notation in the electronic beneficiary file of the request to send the physical folder to the central office, was implemented. Likewise, upon arrival in the central office, notation of receipt of the files are added to the system prior to providing said files to the auditor. Occasionally, there are multiple files depending on the office with whom a beneficiary communicates, and multiple individual files associated with a family case. Additionally, cases in the sample may also be undergoing redetermination. To ensure that OSA has all the documentation needed for their case review, DOM staff reviews the files prior to sending them to central office. If an adverse eligibility determination is discovered, DOM has an obligation to correct at the time of discovery. As such, changes to the files are noted in the case history, which is available to the auditors. DOM will be transitioning to a paperless environment, which should alleviate any concerns during future audits. Use of Tax Return Resources DOM Does Not Concur. OSA compared eligibility data to state income tax returns. DOM is prohibited from accessing state income tax records per Mississippi Code Annotated ?27-3-73 and currently, does not have access to federal income tax records. DOM maintains that for determining eligibility, it has complied with the CMS-approved state plan. Using the approved CMS MAGI Based Verification plan in effect during the audit time period, the state sought to verify the reported income to the standard of reasonable compatibility, as defined by CMS, through all available electronic data sources. Further, DOM is required to accept the information provided by the applicant and utilize the available verification methods as detailed in the CMS-approved state plan to evaluate the accuracy of the information provided. If an applicant does not report self-employment income, and the tools available to DOM do not reveal such, DOM has performed its due diligence in the eligibility process and complied with the requirements of CMS, DOM's federal regulatory and oversight agency. OSA questioning DOM's determinations based on information that DOM was not provided nor have access to is shortsighted and does not align with the federal regulations that are imposed on this agency. While DOM is only required to use tax return information in certain circumstances, the agency continues to pursue the authority to review state and/or federal tax return information. To date, DOM has not been provided statutory authority to access Mississippi Department of Revenue tax information and is still awaiting IRS approval of the Safeguard Security Risks document. DOM plans to continue to follow the approved federal/state plan for eligibility determinations and will utilize additional resources as they become available. One MAGI beneficiary - DOM did not use taxable unearned income reported on tax return DOM Concurs. The application on file states neither parent has earned income. Although, the unearned income was not included in the initial calculation, adding it did not result in the beneficiary being ineligible. One MAGI beneficiary - self-employment income was reported to MDOM, but MDOM did not request a tax return from the beneficiary. DOM Concurs. The tax return was not requested for this particular beneficiary. This was an oversight, and the issue has been corrected. Two of the 180 MAGI beneficiaries - income was not verified through Mississippi Department of Employment Security DOM Concurs. There were multiple transactions associated with each of the beneficiaries identified. As a result, DOM's eligibility vendor is investigating to determine the reason the MDES search was not performed. One of the 180 MAGI beneficiaries - the beneficiary's case file did not contain an application or verification of income. DOM Concurs. This file could not be located. One of the 300 beneficiaries - auditors were unable to verify that any eligibility redeterminations have been performed since 2018. DOM Does not Concurs. A redetermination was not completed prior to the PHE. During the PHE, DOM was not allowed to performed redeterminations, which would have allowed DOM to update this file. Nine instances - resources were not verified through AVS at the time of redetermination. DOM Does not Concur. This is a prior finding from OSA 2021-041. Please note that all redeterminations in question occurred prior to the OSA audit period (FY22) and were suspended due to the public health emergency from March 2020 to June 2023. The eligibility system was updated in June 2022, after finding 2021-041, to include automatic asset checks within the system processing workflow to eliminate the manual request process and facilitate asset verification through AVS. Again, each instance identified above occurred prior to this implementation. In addition, AVS was checked on the 9 instances OSA sited, which resulted in no change in the eligibility determination. One instance - the beneficiary's case file did not contain a current level of care decision. DOM Does not Concur. DOM disagrees with this finding as redeterminations for the category of eligibility in question were suspended due to the public health emergency from March 2020 to June 2023. The date in question is from July 2021, which falls within this timeframe, and the child would have been eligible regardless. Seventy-three beneficiaries were not included on all of the required quarterly Public Assistance Reporting Information System (PARIS) file transmissions for fiscal year 2022. Of the 73 beneficiaries, six beneficiaries were not included on any quarterly PARIS file transmissions during fiscal year 2022. DOM Does not Concur. Per an amendment to DOM's CMS-approved State Plan, DOM is only required to verify Title XIX applicants and individuals eligible for covered Title XIX services. The above members were covered in Family Planning, which is not considered Title XIX, and did not receive Title XIX services. Therefore, these members should not have been included on any of the PARIS file transmissions. DOM Corrective Action Plan: a. All issues identified will be reviewed with regional office staff. Further, examples of these issues will be included in annual training sessions performed by Eligibility. DOM will continue to work with the vendor to ensure that income is verified through MOES, as applicable, and to implement controls that will limit this issue in the future. Further, DOM is implementing an electronic storage system to house all documents associated with applicants/beneficiary files. b. Cindy Bradshaw c. December 31, 2024
View Audit 18740 Questioned Costs: $1
Finding 21952 (2022-030)
Significant Deficiency 2022
84.425 Education Stabilization Fund (ESSER) Special Test & Provisions - Participation of Private School Children 2022-030 Strengthen Controls to Ensure Compliance with Equitable Participation of Private School Children Requirements Response The MDE does not see the finding as a systemic problem wi...
84.425 Education Stabilization Fund (ESSER) Special Test & Provisions - Participation of Private School Children 2022-030 Strengthen Controls to Ensure Compliance with Equitable Participation of Private School Children Requirements Response The MDE does not see the finding as a systemic problem with the program. The two non-public schools initially participated in the ESSER I Equitable Services, and the LEA provided services. However, when USDE revoked the Interim Final Rule, the two non-public schools decided to no longer participate. Services were offered before the non-public school's decision not to participate. Corrective Action Plan A. The MDE will continue to work with and provide trainings to subrecipients to follow the established procedures and update monitoring procedures, as necessary, to ensure efficiency and effectiveness.
84.010 Title I-Grants to Local Education Agencies 84.367 Title II - Supporting Effective Instruction 84.425 Education Stabilization Fund Reporting 2028-028 Strengthen Controls to Ensure Compliance with Federal Funding Accountability and Transparency Act (FFATA) requirements Response: The MDE doe...
84.010 Title I-Grants to Local Education Agencies 84.367 Title II - Supporting Effective Instruction 84.425 Education Stabilization Fund Reporting 2028-028 Strengthen Controls to Ensure Compliance with Federal Funding Accountability and Transparency Act (FFATA) requirements Response: The MDE does not concur with this finding. The MDE maintains a process to repo1i FFATA information timely. The MDE is hampered in its reporting, however, by known issues to the FFATA reporting system. For example, if the MDE needs to revise a report it must submit a request to the FSRS Helpdesk to delete the previously-uploaded report before it can upload a revised repo1i. This revised report is required when entities DUNS/UEI became valid and/or when allocations were revised. In these instances, the repo1iing date will be the date of the revised repo1i, rather than the original report. The MDE made good faith effo1is to upload this information in a timely manner. Unfortunately, the FSRS system cannot provide the transactions on each federal award to show when an original file was uploaded into the system or provide a report on the end-user activity in the system. In addition, the FSRS system experiences frequent system errors that prevent the MOE from uploading its repo1is in a timely fashion. Thus, the MDE is unable to demonstrate exactly when the file was initially submitted to the FSRS system or upload files that are timely prepared. These common reporting and system issues are known by and affect all users. Until these issues are corrected, the MDE may continue to experience difficulty in uploading reports. All current reports have been uploaded and are visible within the FSRS system. Corrective Action Plan: A. The MDE will maintain a copy of the PDF file of the upload for the initial submission and will electronically provide a date stamp on the document indicating its upload. This process was implemented on June 30, 2023, and is monitored by Elisha Campbell, Executive Director.
Finding 21934 (2022-024)
Significant Deficiency 2022
ALN Number 17.225 ? Unemployment Insurance 2022-024 ? Strengthen Controls to Ensure Compliance with Special Tests ? Benefit Payments Requirements for Unemployment Insurance. Cat ? N, Finding Type B (SD) MDES Response: MDES appreciates the value of ensuring that appropriate staff review reports and ...
ALN Number 17.225 ? Unemployment Insurance 2022-024 ? Strengthen Controls to Ensure Compliance with Special Tests ? Benefit Payments Requirements for Unemployment Insurance. Cat ? N, Finding Type B (SD) MDES Response: MDES appreciates the value of ensuring that appropriate staff review reports and of maintaining appropriate documentation of supervisor/investigator signatures after examination of each report. This finding identified isolated and non- reoccurring incidents. Moreover, MDES has procedures in place to ensure the review of all reports and documentation of such activities Corrective Action Plan: MDES has adopted the corrective procedures listed below for the activities relevant to this finding. MDES staff have the option to use the Docusign for this process. We shall evaluate the efficiency and effectiveness of these procedures and modify them as necessary. A. The reviewer in the department prepares the draft report and sends it to the appropriate manager/supervisor for review, editing, and approval. B. The appropriate manager/supervisor receives the report, reviews it, makes changes as necessary, and approves it. C. The appropriate manager/supervisor or designated records custodian receives the approval, prints it, and stores the report with the record of the review.
ALN Number 17.225 ? Unemployment Insurance 2022-022 ? Strengthen Controls to Ensure Compliance with Reporting Requirements for Unemployment Insurance. Cat ? L, Finding Type, A, C2 (MW, IMNC) MDES Response: During the pandemic emergency, MDES relied upon the procedures encoded in ReEmployMS to gener...
ALN Number 17.225 ? Unemployment Insurance 2022-022 ? Strengthen Controls to Ensure Compliance with Reporting Requirements for Unemployment Insurance. Cat ? L, Finding Type, A, C2 (MW, IMNC) MDES Response: During the pandemic emergency, MDES relied upon the procedures encoded in ReEmployMS to generate the non-emergency tasks. Currently, the Policy and Compliance staff conduct random reviews and tests of both files and reports for accuracy validation using samples identified by the US DOL. The ReEmployMS system generates and stores flat files containing the specific individual records to create the ETA reports. When an error occurs in the generated reports, the staff receive alerts to review the data and reconcile the report. If the system does not generate an error, the information passes as accurate and verification occurs later upon the generation of test samples. Corrective Action Plan: After the relative subsidence of the COVID-19 crisis and review of our activities, MDES better appreciates the value of ensuring that appropriate staff review reports and of maintaining documentation for each examination. Moreover, MDES currently has procedures in place to ensure the review of all reports and to document such activities.
ALN Number 17.225 ? Unemployment Insurance 2022-021 ? Strengthen Controls to Ensure Compliance with Matching Requirements for Unemployment Insurance. Cat ? C, Finding Type, A, C1 (MW, MNC) MDES Response: MDES has begun evaluating both the requirements for and the analysis of the recommended system ...
ALN Number 17.225 ? Unemployment Insurance 2022-021 ? Strengthen Controls to Ensure Compliance with Matching Requirements for Unemployment Insurance. Cat ? C, Finding Type, A, C1 (MW, MNC) MDES Response: MDES has begun evaluating both the requirements for and the analysis of the recommended system programming changes to implement the suggested controls. MDES has a goal date of October 31, 2023 to complete the recommended corrective action.
View Audit 18740 Questioned Costs: $1
ALN Number 17.225 ? Unemployment Insurance 2022-020 ? Strengthen Controls to Ensure Compliance with Special Tests ? Program Integrity ? Overpayments Requirements for Unemployment Insurance. Cat ? N, Finding Type, A, C1 (MW, MNC) MDES Response: MDES respectfully disagrees with this finding because t...
ALN Number 17.225 ? Unemployment Insurance 2022-020 ? Strengthen Controls to Ensure Compliance with Special Tests ? Program Integrity ? Overpayments Requirements for Unemployment Insurance. Cat ? N, Finding Type, A, C1 (MW, MNC) MDES Response: MDES respectfully disagrees with this finding because the flexibility to present its interpretations of federal guidance as impacted by state law to DOL for approval remains a cornerstone of the federal-state dynamic of the unemployment insurance system. In addition, the federal pandemic programs that Congress required MDES to institute involved broad, complex, and overlapping processes. MDES worked tirelessly to ensure that we followed all federal guidelines to the best of our ability while promptly enacting the pandemic program. In addition, DOL issued many updates to the federal guidelines including program changes via UIPLs. These UIPLs also referenced prior UIPLs and guidelines creating a high level of complexity when the pandemic demanded swift decisions and rapid implementation of program changes to provide vital assistance to Mississippi?s citizens suddenly thrust into unemployment. MDES will continue to work with DOL regarding its interpretations of federal program guidance as affected by state law. MDES maintains an on-going review of these programs to determine proper and timely payments and offsets under each program and will make necessary programmatic changes to ensure we properly issue payments and make offsets in compliance with federal and state guidelines. On June 19, 2023, MDES implemented an updated process to adjust the offset percentages for these programs.
View Audit 18740 Questioned Costs: $1
Finding 21929 (2022-027)
Significant Deficiency 2022
10.558 Child and Adult Care Food Program Allowable Cost 2022-027 Strengthen Controls to Ensure Compliance with Allowable Costs Requirements of the Child and Adult Care Food Program (CACFP). Response: The MDE does not concur with this finding. The OSA did not identify weaknesses in the MDE subrec...
10.558 Child and Adult Care Food Program Allowable Cost 2022-027 Strengthen Controls to Ensure Compliance with Allowable Costs Requirements of the Child and Adult Care Food Program (CACFP). Response: The MDE does not concur with this finding. The OSA did not identify weaknesses in the MDE subrecipient monitoring process, such as in the selection of organizations, the monitoring cycle, or monitoring procedures. Instead, OSA identified potential errors made by individual participating organizations. The MDE has a robust system of internal controls and subrecipient monitoring system for the CACFP. In addition to meeting USDA requirements for monitoring, the MDE Office of Child Nutrition (OCN) also employs a risk -based process to select CACFP subrecipients for review and to determine the scope of monitoring. The MDE routinely exceeds the USDA requirement to monitor 33.3% of participating organizations annually. For Program Year (PY) 2021-2022, 60.3% of participating organizations were reviewed to provide additional oversight of subrecipients. When the MDE identifies instances of noncompliance, it requires participating organizations to take appropriate corrective action. For organizations that are very high-risk, the MDE employs the USDA Serious Deficiency process in accordance with 7 C.F.R. 226.6. The MDE already has a process to recover funds from an organization if an error is discovered during subrecipient monitoring. In PY 2022, the MDE assessed $132,207 in repayments of USDA funds and required an additional $40,577 in unallowable costs to be returned to local CACFP accounts. Finally, MDE staff was not included in the reviews of subrecipients by OSA, so the MDE was unable to verify the accuracy of the proposed unallowable costs before publication of the report from OSA. MDE staff will need to review documentation from OSA, and source documentation retained at CACFP sites before it can make a final determination regarding the potential unallowable cost determinations against sponsors. Corrective Action Plan: A. The MDE will review documentation provided by OSA of potential questioned costs and review source documentation held by the subrecipients to determine the amount of unallowable costs. If confirmed, the MDE will recover any unallowable costs in accordance with USDA policies. This review will be completed by January 22, 2024. Susie Evans, CACFP Director for the MDE OCN, will oversee the review. B. The MDE will continue to assess its CACFP monitoring and continue to strengthen the process while remaining in compliance with USDA regulations.
View Audit 18740 Questioned Costs: $1
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken including oversight by a second employee to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps t...
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken including oversight by a second employee to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated date of completion: June 30, 2023
Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion June 30, 2023
Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion June 30, 2023
Corrective Action Plan - 2022-001 The Commission will obtain proper stafftraining related to grant management in order to ensure compliance with laws and regulations related to federal grant awards. Corrective Action Plan - 2022-002 The Commission will enhance the personnel training to ensure the fi...
Corrective Action Plan - 2022-001 The Commission will obtain proper stafftraining related to grant management in order to ensure compliance with laws and regulations related to federal grant awards. Corrective Action Plan - 2022-002 The Commission will enhance the personnel training to ensure the fixed assets are timely recorded on the ledgers.
Finding 2022-003 Federal Agency Name: National Endowment for the Arts Program Name: Promotion of the Arts Partnership Agreement CFDA # 45.025 Finding Summary: The Organization has a process for allocating employee wages based on hours worked, however, retroactive pay adjustments, bonus allocation fo...
Finding 2022-003 Federal Agency Name: National Endowment for the Arts Program Name: Promotion of the Arts Partnership Agreement CFDA # 45.025 Finding Summary: The Organization has a process for allocating employee wages based on hours worked, however, retroactive pay adjustments, bonus allocation for one employee, and one pay period for one employee did not follow this process. The controls in place did not operate as designed and failed to detect errors in the allocation of employee pay to the grants. Responsible Individuals: Anne Romens, Vice President and Emily Anderson, Chief Administrative Officer Corrective Action Plan: Arts Midwest uses Paylocity, a third-party payroll provider, for employee time tracking and payroll processing. Salary and benefit allocations to departments and grants are based on labor distribution reports generated by Paylocity. The Finance Team will review and verify report parameters and details to ensure they are accurate before the payroll costs are imported into the accounting system. In addition, the finance and operations teams will verify any one-time pay adjustments are correctly calculated and allocated based on related period of hours worked. With the start of a new Chief Financial Officer, this will be a priority for the first quarter of 2023. Estimated Completion Date: March 31, 2023
Finding 2022-001: Assistance Listing #21.019, Coronavirus Relief Fund Corrective Action: Once made aware, management prepared quarterly reports through December 31, 2022. Management will continue to prepare and submit quarterly reports timely through the end of the grant period. Contact: Lavon Steph...
Finding 2022-001: Assistance Listing #21.019, Coronavirus Relief Fund Corrective Action: Once made aware, management prepared quarterly reports through December 31, 2022. Management will continue to prepare and submit quarterly reports timely through the end of the grant period. Contact: Lavon Stephens, Administrative Director Anticipated Completion Date: Completed
Finding 21887 (2022-001)
Significant Deficiency 2022
2022-001 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527; Condition: VNA did not have family size and patient income information on file in order to demonstrate the proper sliding fee scale assigned to three patient encounters. Recommendation: Management should consider increasi...
2022-001 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527; Condition: VNA did not have family size and patient income information on file in order to demonstrate the proper sliding fee scale assigned to three patient encounters. Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? Registration management to review workflow for entering and identifying patient slide fee scale into EMR with each team member. ? Additional training given to staff members to mitigate the data entry errors within the system. ? Random daily, weekly and monthly audits will be performed to ensure compliance with our policy Name(s) of the contact person(s) responsible for corrective action: Jim Hojnacki Planned completion date for corrective action plan: Completed: Review of workflow with each team member Ongoing: Daily, weekly and monthly quality review for each registration staff member
FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In Februar...
FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In February 2023, the current Fiscal Officer received formal training from the National Endowment for the Humanities' grants management staff on allowable costs and proper documentation procedures for federal grants and grant-making entities, under 2 CFR 200. The Fiscal Officer and all staff involved with federal grants subsequently reviewed the Council's internal procedures, to ensure that all expenditure paperwork is received, approved, and filed with the grant documentation.
View Audit 20152 Questioned Costs: $1
FINDING 2022-004: Untimely Paid Credit Balance A. Comments on Findings and Recommendations: In response to the untimely paid credit balance, Brillare Beauty Institute agrees with the Single Audit Finding 2022-003. B. Actions Taken or Planned: Brillare Beauty Institute had resolved the student accoun...
FINDING 2022-004: Untimely Paid Credit Balance A. Comments on Findings and Recommendations: In response to the untimely paid credit balance, Brillare Beauty Institute agrees with the Single Audit Finding 2022-003. B. Actions Taken or Planned: Brillare Beauty Institute had resolved the student account credit balance issue but not in the required time. Brillare Beauty Institute hired an additional Financial Aid Officer in February 2022 to help with administering the Title IV program. The new position gave the institute the ability to have an additional set of eyes reviewing many of our processes to ensure compliance. At the time of this error, training of the new employee was still in process.
View Audit 20936 Questioned Costs: $1
FINDING 2022-003: Under awarded Federal Direct Subsidized Loan A. Comments on Findings and Recommendations: In response to the under awarded Direct Subsidized Loan, Brillare Beauty Institution agrees with the Single Audit Finding 2022-002. B. Actions Taken or Planned: Brillare Beauty Institute has r...
FINDING 2022-003: Under awarded Federal Direct Subsidized Loan A. Comments on Findings and Recommendations: In response to the under awarded Direct Subsidized Loan, Brillare Beauty Institution agrees with the Single Audit Finding 2022-002. B. Actions Taken or Planned: Brillare Beauty Institute has resolved the 2021-2022 award year regarding the under awarded Direct Subsidized loan. The 2021-2022 financial aid award year was re-opened and the under award loan amount was reallocated from Direct Unsubsidized to Direct Subsidized in Common Origination and Disbursement. Brillare Beauty Institute hired an additional Financial Aid Officer in February 2022 to help with administering the Title IV Direct Loan program. At the time of this error, training of the new employee was still in process. Also, Brillare Beauty Institute has contracted with a new 3rd Party Financial Aid Servicer as of December 2022 and as part of this transition, both reviewed and strengthened our Federal Direct Loan policies and procedures.
FINDING 2022-002: Over awarded Pell Grants A. Comments on Findings and Recommendations: In response to the under awarded Pell Grant, Brillare Beauty Institute agrees with the single audit finding 2022-001. B. Actions Taken or Planned: Brillare Beauty Institute has resolved the student under award Pe...
FINDING 2022-002: Over awarded Pell Grants A. Comments on Findings and Recommendations: In response to the under awarded Pell Grant, Brillare Beauty Institute agrees with the single audit finding 2022-001. B. Actions Taken or Planned: Brillare Beauty Institute has resolved the student under award Pell grant issue. The student was given a check by the Institute to rectify the under-awarded Pell Grant amount to be received. Brillare Beauty Institute has contracted with a new 3rd party Financial Aid Servicer as of December 2022 and as a part of this transition, both reviewed and strengthened our Pell grant policies and procedures. This revision took place after the student's 2021-2022 Pell grant disbursements.
Corrective Action Plan For the year ended December 31, 2022 U.S. Department of Housing and Urban Development: The Lehigh County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Novogradac & Company, LLP Certified Publi...
Corrective Action Plan For the year ended December 31, 2022 U.S. Department of Housing and Urban Development: The Lehigh County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Novogradac & Company, LLP Certified Public Accountants 1144 Hooper Avenue, Suite 203 Toms River, New Jersey 08753 The findings from the December 31, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings There were no findings relating to the financial statements which are required to be reported in accordance with Government Auditing Standards. Federal Award Findings and Questioned Costs Finding 2022-001: 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 ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness 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 biennially 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)). Condition: Based upon inspection of the Authority?s files and on discussion with management, there were units that were not reinspected within the biennial reinspection period of two (2) years. Finding 2022-001: (continued) Context: There are approximately 1,043 Section 8 Housing Choice Vouchers units. Of a sample size of twenty-three (23) tenant files, five (5) biennial inspections were not completed in a timely manner. Our sample size is statistically valid. Known Questioned Costs: $42,870 Cause: There is a material weakness 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 a software error. Effect: The Section 8 Housing Choice Vouchers Program is in material 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. Authority Response: The Authority accepts the recommendation of the auditor, and will make the several changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Views of responsible officials and planned corrective action: Helen Khouli, HCV Program Coordinator, is responsible for implementing this corrective action by December 31, 2023.
View Audit 20759 Questioned Costs: $1
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