Corrective Action Plans

Finding 1224340 (2024-010)

Material Weakness 2024

City of Flint

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

2024-010– Quarterly Project and Expense Reports Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CLSFRF); U.S. Department of Treasury; Assistance Listing Number 21.027; Direct aw...

2024-010– Quarterly Project and Expense Reports Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CLSFRF); U.S. Department of Treasury; Assistance Listing Number 21.027; Direct award only. Auditor Description of Condition and Effect: Although the City did prepare all of the quarterly reports required for fiscal year 2024, we noted that while the City had supporting reports from the accounting system for the amounts reported, there were several inconsistencies between the supporting reports and the report submitted. In addition, there were large variances between what was reported quarterly and what was posted to the general ledger and ultimately the schedule of expenditures of federal awards. Lastly, our testing of AP expenditures noted two items of cost, out of 40 tested, that did not appear to be related to approved projects noted in the quarterly reporting. The items were allowable costs for the CSLFRF grant, but the reports were not updated to reflect the inclusion. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all reporting of financial data is supported by the City's accounting records. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Chief Financial Officer Anticipated Completion Date: July 31, 2026

View Audit 407647

Finding 1224331 (2024-004)

Material Weakness 2024

Juel Fairbanks Chemical Dependency Services

MN

Allowable Costs / Cost Principles Questioned Costs Reporting

Juel Fairbanks Chemical Dependency Services has implemented a signature of approval of all timecards and invoices before the payroll and invoices are printed.

View Audit 407643

Finding 1224075 (2024-007)

Material Weakness 2024

Town of Vinton, Va

VA

Reporting Internal Control / Segregation of Duties Material Weakness

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the...

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that certified payroll reports are consistently obtained, reviewed, and retained in accordance with Davis-Bacon requirements.

View Audit 407471

Finding 1224056 (2024-002)

Material Weakness 2024

Delaware Parents Association, Inc.

DE

Reporting

LATE FILING OF DATA COLLECTION FORM 2024-002 Delaware Parents Association, Inc. acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association, Inc. is committing additional time a...

LATE FILING OF DATA COLLECTION FORM 2024-002 Delaware Parents Association, Inc. acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association, Inc. is committing additional time and effort to getting caught up and anticipates filing its 2025 data collection form prior to the September 2026 deadline.

View Audit 407469

Finding 1224008 (2024-008)

Material Weakness 2024

City O Ronceverte

WV

Questioned Costs Reporting Internal Control / Segregation of Duties

2024-008 Uniform Guidance Audit Pamela Mentz, 6/30/2027 Submission City Administrator Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission...

2024-008 Uniform Guidance Audit Pamela Mentz, 6/30/2027 Submission City Administrator Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.

View Audit 407422

Finding 1223954 (2024-002)

Material Weakness 2024

International Journalism Defense, Inc.

DC

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.512

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes. Name and Title of Responsible Official: Oliver Rivers, Chief Operating Officer Anticipated Completion Date: September ...

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes. Name and Title of Responsible Official: Oliver Rivers, Chief Operating Officer Anticipated Completion Date: September 30, 2026

View Audit 407357

Finding 1223948 (2024-002)

Material Weakness 2024

Action Pathways, Inc.

NC

Reporting Material Weakness § 200.512

The Organization is actively recruiting qualified candidates to fill vacant finance positions to strengthen its accounting and financial reporting functions. Filling these positions will help ensure that year-end financial reporting, audit schedules, and the Single Audit are completed in a timely ma...

The Organization is actively recruiting qualified candidates to fill vacant finance positions to strengthen its accounting and financial reporting functions. Filling these positions will help ensure that year-end financial reporting, audit schedules, and the Single Audit are completed in a timely manner and submitted to the Federal Audit Clearinghouse by the required deadline.

View Audit 407344

Finding 1223911 (2024-003)

Material Weakness 2024

Municipality of Ciales

PR

Reporting

Management acknowledges the finding and concurs with the recommendation. The delay in submitting the Single Audit Reporting Package and the Data Collection Form to the Federal Audit Clearinghouse (FAC) resulted from delays in completing the annual audit and finalizing the financial statements. Conse...

Management acknowledges the finding and concurs with the recommendation. The delay in submitting the Single Audit Reporting Package and the Data Collection Form to the Federal Audit Clearinghouse (FAC) resulted from delays in completing the annual audit and finalizing the financial statements. Consequently, the Municipality was unable to submit the required reporting package within the timeframe established under 2 CFR §200.512. To prevent future occurrences, the Municipality has strengthened its internal procedures over the Single Audit reporting process. Management will establish a comprehensive compliance calendar that identifies all regulatory reporting deadlines, including the submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse. The Federal Programs Director, Finance Department, and the Municipality's independent auditors will coordinate throughout the audit process to monitor progress, identify potential delays, and ensure that all required documentation is completed and submitted within the prescribed deadlines. Management is committed to complying with the reporting requirements established under 2 CFR Part 200, Subpart F, and will continue to improve its monitoring and oversight procedures to ensure timely submission of all future Single Audit reporting requirements.

View Audit 407316

Finding 1223790 (2024-009)

Material Weakness 2024

Wilkin County

MN

Questioned Costs Material Weakness Reporting § 200.303

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I r...

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I reached out to ABDO for assistance going forward. Anticipated Completion Date: 6/12/2026

View Audit 407264

Finding 1223789 (2024-006)

Material Weakness 2024

Wilkin County

MN

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303 § 200.403

Finding Number: 2024-006 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: LaRae Kuhfal, Fiscal Officer and Deb Sjostrom, Director. Corrective Action P...

Finding Number: 2024-006 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: LaRae Kuhfal, Fiscal Officer and Deb Sjostrom, Director. Corrective Action Planned: LaRae has taken over the report starting with quarter 4 of 2025 and is keeping all records used for the LCTS report. We plan to make sure that the quarterly reports are reviewed and approved by the director. Anticipated Completion Date: Completed as of quarter 4, 2025 and continuing.

View Audit 407264

Finding 1223784 (2024-002)

Material Weakness 2024

City of Santa Maria

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards...

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Finance Department will ensure that all departments are aware of this compliance requirement and ensure reporting requirements are performed timely in relation to subawards. Name(s) of the contact person(s) responsible for corrective action: Rebecca Campbell, Finance Director Planned completion date for corrective action plan: July 2026

View Audit 407251

Finding 1223716 (2024-012)

Material Weakness 2024

CITY OF BLUE RIDGE

GA

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.305

The City agrees with this finding and will train their project manager and/or department supervisor on the requirements of federal programs currently underway as well as require such training before a project commences in the future.

View Audit 407222

Finding 1223690 (2024-001)

Material Weakness 2024

WHITE BUFFALO, INC.

CT

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

Action Taken: The Organization has re-evaluated its internal controls related to grant budgeting with Federal agencies and cost billing expectations. The updated controls will be implemented in the next fiscal year.

View Audit 407180

Finding 1223616 (2024-002)

Material Weakness 2024

City of Akutan

AK

Reporting Material Weakness § 200.512

Finding 2024-002 Late Reporting And Noncompliance With Reporting Requirements Name of Contact Person: Robin Stepetin, Finance Manager Corrective Action: The city has retained an audit preparation accountant to assist with year-end closing activities and audit preparation. Management will implement a...

Finding 2024-002 Late Reporting And Noncompliance With Reporting Requirements Name of Contact Person: Robin Stepetin, Finance Manager Corrective Action: The city has retained an audit preparation accountant to assist with year-end closing activities and audit preparation. Management will implement a reporting calendar that identifies key deadlines, assigns responsibilities, and includes periodic monitoring to ensure information requested by the auditors and other required financial reports are completed and submitted on time. Proposed Completion Date: December 31, 2026

View Audit 407114

Finding 1223589 (2024-001)

Material Weakness 2024

John Stark Regional High School

NH

Questioned Costs Subrecipient Monitoring Reporting

We created a procedure and ensured the appropriate staff members know their responsibilities in filing time and effort documentation

View Audit 407020

Finding 1223571 (2024-004)

Material Weakness 2024

County of Imperial

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2024-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding:...

2024-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2025. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2025

View Audit 406996

Finding 1223549 (2024-001)

Material Weakness 2024

City of Pekin

IL

Cash Management Material Weakness Reporting

Finding 2024 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to implement GASB 96 and correct buildings, land improvements and equipment categories of capital assets that were improperly recorded in the prior year. ...

Finding 2024 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to implement GASB 96 and correct buildings, land improvements and equipment categories of capital assets that were improperly recorded in the prior year. Plan: The City will implement internal controls to properly record leases and capital assets on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Updated Capital Assets Policy adopted on May 27, 2025, and applied retroactively to May 1, 2022. Name of Contact Person: Eric Dubrowski, Finance Director Management Response: As part of its internal review of capital assets, the City implemented a revised Capital Assets Policy. The revised policy significantly reduced the number of assets required to be tracked while retaining the vast majority of capital assets on the City's books, improving compliance and increasing administrative efficiency. The City also reviews the implementation of new GASB pronouncements with its external auditors in advance of each applicable reporting period to help ensure new accounting standards are implemented accurately and timely. The GASB 96 implementation has been completed, and no additional fund balance restatements related to GASB 96 are anticipated.

View Audit 406926

Finding 1223490 (2024-004)

Material Weakness 2024

Mesalands Community College

NM

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring

The foundation is working on completing audits for FY21. The OSA included foundation audits for FY22, FY23, and now FY24. At the conclusion of the FY21 foundation audit, the foundation and Mesalands will meet with the OSA to determine next steps. The foundation and the college will work to reconcile...

The foundation is working on completing audits for FY21. The OSA included foundation audits for FY22, FY23, and now FY24. At the conclusion of the FY21 foundation audit, the foundation and Mesalands will meet with the OSA to determine next steps. The foundation and the college will work to reconcile the balance of this endowment and get the correct amount recorded. Responsible staff: Director of Finance and MCC Foundation Coordinator. Expected date of compliance: June 30, 2026.

View Audit 406851

Finding 1223489 (2024-005)

Material Weakness 2024

Mesalands Community College

NM

Subrecipient Monitoring Reporting

On completion of audits the college has made significant progress in reporting for the Federal Department of Education. The timeline of late submissions has grown shorter over the last 2 audits. Responsible staff: President and Director of Finance. Expected date of compliance: FY25 information due i...

On completion of audits the college has made significant progress in reporting for the Federal Department of Education. The timeline of late submissions has grown shorter over the last 2 audits. Responsible staff: President and Director of Finance. Expected date of compliance: FY25 information due in March, 2026 is expected to be on time.

View Audit 406851

Finding 1223478 (2024-001)

Material Weakness 2024

Utah Navajo Health System, Inc.

UT

Questioned Costs Reporting Significant Deficiency

Finding # 2024-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF...

Finding # 2024-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF-SAC. Responsible Party - Andrew Evans, Chief Financial Officer Estimated Completion Date - On or before June 30, 2026

View Audit 406837

Finding 1223466 (2024-001)

Material Weakness 2024

City of San Buenaventura

CA

Reporting § 200.327

The City staff will be stricter in following its established internal control procedures to ensure that all reporting requirements are met and submitted timely. The City will also establish access to the Integrated Disbursement and Information System (IDIS) for another member of the Finance Departme...

The City staff will be stricter in following its established internal control procedures to ensure that all reporting requirements are met and submitted timely. The City will also establish access to the Integrated Disbursement and Information System (IDIS) for another member of the Finance Department in a backup capacity. Where applicable, the City will request an extension from the funding agency and maintain a record of the approval when a report cannot be submitted by the due date.

View Audit 406822

Finding 1223450 (2024-102)

Material Weakness 2024

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

The Program agrees and has established internal controls to ensure that all Federal Funding Accountability and Transparency Act (FFATA) subaward reports exceeding 30,000 are submitted timely and reviewed by the Territorial Public Assistance Officer. Although the SAM.GOV system implemented in FY 2024...

The Program agrees and has established internal controls to ensure that all Federal Funding Accountability and Transparency Act (FFATA) subaward reports exceeding 30,000 are submitted timely and reviewed by the Territorial Public Assistance Officer. Although the SAM.GOV system implemented in FY 2024 does not track individual FFATA filing dates, VITEMA remains committed to submitting all required reports by the last day of the month following each award. A certification process has also been implemented to verify the date reports are filed and reviewed.

View Audit 406809

Finding 1223446 (2024-098)

Material Weakness 2024

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.303

The Department has strengthened its oversight of Medicaid financial reporting through the establishment of a Director of Audits position in September 2025. The Director of Audits will work collaboratively with the Medicaid Program, Fiscal Office, and other applicable stakeholders to monitor complian...

The Department has strengthened its oversight of Medicaid financial reporting through the establishment of a Director of Audits position in September 2025. The Director of Audits will work collaboratively with the Medicaid Program, Fiscal Office, and other applicable stakeholders to monitor compliance with federal reporting requirements and ensure that adequate supporting documentation is maintained for Medicaid cost reporting activities.

View Audit 406809

Finding 1223445 (2024-097)

Material Weakness 2024

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Reporting Special Tests & Provisions

The purpose of this Action Plan is to establish internal controls and accountability measures to ensure the timely preparation, review, and submission of all Federal Financial Reports (FFRs) required under the Medicaid Fraud Control Unit (MFCU) grant awarded by the U.S. Department of Health and Huma...

The purpose of this Action Plan is to establish internal controls and accountability measures to ensure the timely preparation, review, and submission of all Federal Financial Reports (FFRs) required under the Medicaid Fraud Control Unit (MFCU) grant awarded by the U.S. Department of Health and Human Services Office of Inspector General (HHS-OIG). This plan is intended to prevent future reporting delays, strengthen financial oversight, and protect continued federal funding. I. Background: The MFCU experienced delays in the completion and submission of several Federal Financial Reports due primarily to delayed financial reconciliations, untimely receipt of expenditure information, staffing limitations, and insufficient coordination between programmatic and financial personnel. To address these issues, the MFCU is implementing the following corrective actions and internal controls. II. Responsibilities: MFCU Director: The Director shall: •Maintain overall responsibility for grant compliance and FFR submission. •Conduct monthly financial status meetings. •Review all grant expenditures for consistency with approved budgets. •Monitor progress toward reporting deadlines. • Escalate unresolved issues to executive leadership. •Maintain communication with HHS-OIG regarding reporting requirements. Chief Financial Officer: The CFO shall: •Ensure grant expenditures are entered and reconciled timely. •Provide monthly expenditure reports to the MFCU. •Certify expenditure data used in FFR preparation. • Respond to requests for financial information within five business days. •Participate in monthly grant reconciliation meetings. MFCU Auditor/Analyst: The Auditor/Analyst shall: •Maintain monthly grant expenditure tracking. •Reconcile expenditures against accounting records. •Verify supporting documentation. •Maintain electronic FFR support files. •Prepare draft FFRs for management review. Program Assistant: The Program Assistant shall: •Maintain the grant compliance calendar. •Track reporting deadlines. •Schedule reconciliation meetings. •Maintain submission records and correspondence. III. Monthly Internal Control Process: No later than the 5th Business Day of Each Month: The CFO shall provide: •General ledger reports. • Detailed grant expenditure reports. •Payroll allocation reports. • Outstanding obligation reports. • Budget-to-actual expenditure summaries. No later than the 10th Business Day of Each Month: The Auditor/Analyst shall: •Reconcile all expenditures. •Identify discrepancies. •Prepare a written reconciliation memorandum. No later than the 15th Business Day of Each Month: The MFCU Director and CFO shall conduct a reconciliation meeting to: •Review expenditures. •Resolve discrepancies. •Review grant spending levels. • Identify budget concerns. •Document corrective actions. Meeting minutes shall be maintained in the grant file. IV. Quarterly FFR Preparation Schedule: Forty-Five (45) Days Before FFR Due Date: •Open FFR preparation file. •Confirm reporting period expenditures. •Review approved budget categories. •Identify outstanding obligations. •Verify personnel allocations. Thirty (30) Days Before Due Date: •Draft FFR completed. •CFO receives draft for review. •Supporting documentation assembled. Twenty-One (21) Days Before Due Date: •Director conducts management review. •All questioned expenditures resolved. Fourteen (14) Days Before Due Date: •CFO provides final expenditure certification. Ten (10) Days Before Due Date: •Final FFR completed. •Submission package reviewed. Five (5) Days Before Due Date: •FFR submitted to HHS-OIG. • Confirmation of submission retained. V. Escalation Procedures: If Required Financial Information Is Not Received: 15 Days Before Deadline: Written reminder from MFCU Director to CFO. 10 Days Before Deadline Written escalation to the Attorney General and Chief Deputy Attorney General. 45 Days Before Deadline: Executive-level meeting convened to resolve outstanding issues and document corrective actions. All escalation memoranda shall be retained in the grant compliance file. VI. Performance Measures: The following performance measures shall be monitored quarterly: •100% on-time submission rate for all FFRs. • Monthly reconciliations completed by the 15th business day. •Zero unresolved expenditure discrepancies at submission. •Complete supporting documentation maintained for all reported expenditures. • Quarterly compliance review completed and documented. VII. Quarterly Management Review: The Director shall conduct a quarterly review of: •Timeliness of financial reporting. •Accuracy of submitted FFRs. •Compliance with grant requirements. •Outstanding corrective actions. Findings and recommendations shall be documented and maintained in the grant compliance file. VIII. Corrective Action Status Reporting: Beginning immediately, the MFCU shall maintain a quarterly Corrective Action Tracking Log documenting: •Action item. •Responsible party. •Due date. • Completion date. •Status. •Supporting documentation. The log shall be reviewed during monthly financial meetings and made available to HHS-OIG upon request.

View Audit 406809

Finding 1223444 (2024-096)

Material Weakness 2024

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Currently, reports are submitted for review via email. The CMS-64 as well as the CMS-37 is prepared by a consulting firm who submits the copy of the reports for review and approval. Once the Medicaid Director is satisfied, an email is sent approving the report, for further entering into the MBES (CM...

Currently, reports are submitted for review via email. The CMS-64 as well as the CMS-37 is prepared by a consulting firm who submits the copy of the reports for review and approval. Once the Medicaid Director is satisfied, an email is sent approving the report, for further entering into the MBES (CMS system of record) and certification. To ensure access for audit purposes, the Department has implemented a shared folder where copies of approval emails and any time extension requests are stored, since the submission portal does not allow for attachments. Additionally, a Director of Federal Grants has been on-boarded who will assume the role of preparing the reports.

View Audit 406809

Corrective Action Plans

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