Corrective Action Plans

Finding 522599 (2024-003)

Material Weakness 2024

SC

Reporting Internal Control / Segregation of Duties

CONTACT PERSON: Dennis Locke, Director of Finance and Budget, dlocke@cityofspartanburg.org CORRECTIVE ACTION: The City will ensure that all applicable airport project reports are completed and filed timely. PROPOSED COMPLETION DATE: Prior to June 30, 2025

View Audit 341839

Finding 522597 (2024-003)

Significant Deficiency 2024

Pershing County, Nevada

NV

Reporting Significant Deficiency

Finding 2024-003 Finding Summary: Current obligation information was not reported correctly to the federal awarding agency Responsible Individual: Lacey Donaldson, Clerk-Treasurer Corrective Action Plan: Internal controls will be put in place to ensure Project and Expenditure Reports were pr...

Finding 2024-003 Finding Summary: Current obligation information was not reported correctly to the federal awarding agency Responsible Individual: Lacey Donaldson, Clerk-Treasurer Corrective Action Plan: Internal controls will be put in place to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Anticipated Date of Correction Action Plan: Correction will be made on the next annual report due in April of 2025.

View Audit 341826

Finding 522570 (2024-004)

Material Weakness 2024

Capital Area Food Bank, Inc.,

DC

Reporting § 200.502 § 200.510

Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) – Material Weakness Condition: While performing our audit procedures, we noted that CAFB included the a $5 million grant from Fairfax County on their SEFA even though CAFB is considered a beneficiary related to this grant. Views of ...

Finding 2024-004: Schedule of Expenditures of Federal Awards (SEFA) – Material Weakness Condition: While performing our audit procedures, we noted that CAFB included the a $5 million grant from Fairfax County on their SEFA even though CAFB is considered a beneficiary related to this grant. Views of Responsible Officials and Planned Corrective Actions: As stated in the report, the Organization respectfully disagrees with both the substance and the severity of the finding. In RSM’s proposal to the Organization, the firm indicates that it offers proactive advice to its clients: “Specialists RSM has a deep bench of specialists locally and nationwide available to advise CAFB and the engagement team on issues as they arise. Relevant specialists cover areas such as: unrelated business income from alternative investments, multi-state taxation, Federal single audits, and information technology. Proactive resolution of accounting issues We find that year-round communication and a proactive approach to accounting issues help clients avoid surprises at the end of the audit process. For this reason, we encourage clients to call us to discuss new transactions as they arise.” [emphasis added] We agree that the independent auditor cannot be part of the Organization’s internal controls. In this instance, the Organization conducted its own research into the nature of the beneficiary agreement and reached a conclusion that it should not be included on the SEFA. During audit planning, we discussed this position with the audit partner and manager who recommended that it should be included on the SEFA. Following the resignation of the engagement partner and manager, a new resource assigned to conclude our engagement by the firm disagreed with that position and raised this finding. Had the initial audit team remained and we excluded the grant, we assume that we would have received a finding for its exclusion. As to the severity of the finding, we disagree that the instance rises to the level of a material weakness. Although we concede the amount of the award ($5 million) is significant, its inclusion/exclusion from the SEFA did not impact the selection of major programs and was a singular decision-making instance of an unusual form of award, irrespective of the amount involved. As for corrective action, considering the infrequency of beneficiary agreement awards to non-profit organizations, it is improbable that the Organization will receive such an award again. Nevertheless, if the Organization encounters an unusual transaction or award, we will continue to perform our own research on the award/transaction and form our independent conclusion (as we did in this instance) and refrain from taking actions that might imply the independent auditor is part of the Organization’s internal control structure.Anticipated Completion Date: February 2025

View Audit 341804

Finding 522556 (2024-003)

Material Weakness 2024

Capital Area Food Bank, Inc.,

DC

Questioned Costs Reporting Special Tests & Provisions

Finding 2024-003: Special Tests and Provisions – Accountability for USDA Foods – Material Weakness in Internal Control Over Compliance; Other Matter Compliance Finding Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports...

Finding 2024-003: Special Tests and Provisions – Accountability for USDA Foods – Material Weakness in Internal Control Over Compliance; Other Matter Compliance Finding Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Views of Responsible Officials and Planned Corrective Actions: The Organization takes seriously any allegation of improper behavior or falsification of reports. As indicated in the finding, the Organization conducted a thorough investigation, notified the affected granting agencies, and proactively addressed root causes identified from the investigation. The Organization has identified the following root causes with corrective actions noted below: See uploaded corrective action plan for chart. Anticipated Completion Date: October 2024 – January 2025

View Audit 341804 Questioned Costs: $1

Finding 522515 (2024-001)

Material Weakness 2024

Black Hills Community Economic Development, Inc.

SD

Reporting Internal Control / Segregation of Duties

Finding No. 2024-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...

Finding No. 2024-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial statements. Additionally, the Organization will prepare the credit loss calculation going forward. Anticipated Completion Date: Ongoing

View Audit 341799

Finding 522513 (2024-002)

Significant Deficiency 2024

Shelton State Community College

AL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Personnel Responsible for Corrective Action Plan: Dr. Anika Lodree, Dean of Student Services Anticipated Completion Date: 02.28.2025* Corrective Action Plan: In receipt of these findings, the College intends to heavily scrutinize data files before submission and utilize all resources at its disposal...

Personnel Responsible for Corrective Action Plan: Dr. Anika Lodree, Dean of Student Services Anticipated Completion Date: 02.28.2025* Corrective Action Plan: In receipt of these findings, the College intends to heavily scrutinize data files before submission and utilize all resources at its disposal to obtain guidance on the correct method for submitting any similar future data files at the time of their occurrence and initial submission. * This is assuming that the Gainful Employment reporting is certified through the National Student Clearinghouse. Until the Gainful Employment report is certified, they have advised that no further changes may be submitted.

View Audit 341788

Finding 522509 (2024-001)

Material Weakness 2024

Carthage Independent School District

TX

Internal Control / Segregation of Duties Cash Management Reporting

Action Taken: The district concurs with this finding. The district has already addressed and taken action on this item. The 90K fiscal action from TDA was agreed upon. Sodexo reimbursed $45K by applying credit on the food service cost invoice. The administrative assistant to the CFO has been trained...

Action Taken: The district concurs with this finding. The district has already addressed and taken action on this item. The 90K fiscal action from TDA was agreed upon. Sodexo reimbursed $45K by applying credit on the food service cost invoice. The administrative assistant to the CFO has been trained on TDA Basic Claims process and prepares the claim monthly using reports from Systems Design. Going forward The Deputy Superintendent will provide oversight on the food service management company and the claims processing.

View Audit 341786

Finding 522503 (2024-002)

None 2024

Harrisburg Community Unit School District #3

IL

Questioned Costs Reporting

Finding Type: Compliance and Material Weakness. Name of Contact Person: Amy Dixon, Superintendent. Recommendation: We recommend that the District complete the required logs for each applicable employee. Corrective Action: The District will begin completing the necessary semi-annual certificat...

Finding Type: Compliance and Material Weakness. Name of Contact Person: Amy Dixon, Superintendent. Recommendation: We recommend that the District complete the required logs for each applicable employee. Corrective Action: The District will begin completing the necessary semi-annual certification and will have both the employee and Superintendent sign the certification. Proposed Completion Date: Immediately.

View Audit 341767 Questioned Costs: $1

Finding 522482 (2024-003)

Significant Deficiency 2024

Southwest Kansas Area Cooperative, District Number 613

KS

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figu...

Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Action Taken: We agree with the recommendation. Our targeted implementation date is February 2025.

View Audit 341750 Questioned Costs: $1

Finding 522481 (2024-002)

Material Weakness 2024

Freetown-Lakeville Regional School District

MA

Subrecipient Monitoring Reporting

Posting Financial Activity: (Currently being implemented) We are ensuring all financial activity is posted as intended, as part of our overall monitoring and grants administration processes. This involves enhanced oversight and verification procedures to confirm the accuracy of entries. Consistent R...

Posting Financial Activity: (Currently being implemented) We are ensuring all financial activity is posted as intended, as part of our overall monitoring and grants administration processes. This involves enhanced oversight and verification procedures to confirm the accuracy of entries. Consistent Reconciliation: (Currently being implemented with 3 meetings since July 1, 2024) Biweekly/monthly reconciliation meetings are conducted between the finance team and grants administration personnel. This ensures that adjusting entries are posted in a timely manner, maintaining the accuracy of the general ledger and financial reports filed with pass-through entities. Evaluation of Grants Management Policies and Procedures: (This has been included as part of our biweekly meetings) We are conducting a thorough evaluation of our current grants management policies and procedures. This review focuses on identifying areas for improvement and refining our practices to enhance accuracy and compliance. As part of our routine risk assessment program, we are incorporating regular evaluations of our grants management processes to identify and mitigate risks proactively. Staff Training and Development: (Upon review, it is evident that current staff possess the skills to execute the necessary procedures and processes. Former business office management did not monitor staff or provide opportunities for departmental communication. These issues are in the process of being corrected through regular staff meetings and discussions) We are providing training for our finance and grants administration staff to ensure they are well-versed in the updated procedures and reconciliation processes. This will help in maintaining the accuracy and integrity of our financial records. Cross-training programs are being implemented to ensure continuity and coverage during staff absences or turnover. Monitoring and Continuous Improvement: (In process of implementation. See details in attached documents) A monitoring process is being established to continuously assess the performance of our internal controls and reconciliation processes. Regular internal reviews are being conducted to ensure compliance and identify areas for further improvement. We have established clear timelines and reporting methodologies to facilitate ongoing monitoring and timely detection and correction of errors and misstatements.

View Audit 341747

Finding 522480 (2024-001)

Material Weakness 2024

Freetown-Lakeville Regional School District

MA

Subrecipient Monitoring Material Weakness Reporting

Control Environment: (Currently being implemented through weekly staff meetings, individual finance meetings {accounts payable, payroll, accounts billable})We have established a stronger control environment by facilitating a tone of open communication and accountability throughout the business offi...

Control Environment: (Currently being implemented through weekly staff meetings, individual finance meetings {accounts payable, payroll, accounts billable})We have established a stronger control environment by facilitating a tone of open communication and accountability throughout the business office, reinforcing and ensuring proper governance structures are in place. This includes consistent oversight from administration and timely monitoring of all financial processes; including accounts billable, accounts payable, payroll, grants management and general accounting. Policies are being reviewed and updated on a consistent basis to reflect our commitment to a strong internal control framework. Risk Assessment: (See Risk Assessment Process Document) A comprehensive risk assessment process has been implemented to identify, evaluate, and manage financial reporting risks. This has included monthly and quarterly meetings with the business office staff and grants management personnel to identify and identify potential risks and corresponding mitigation strategies. We are implementing formal documentation procedures to ensure all evaluations and decisions are recorded systematically. Information and Communication: (See Procedures for Financial Information Management Document) We are designing and implementing procedures and records to support the identification, capture, and exchange of pertinent information. This includes grants management review meetings that are monthly, as well as monthly meetings with facilities, technology, athletics and food service directors. Training sessions are being conducted to ensure relevant staff understand their roles and responsibilities in maintaining effective communication channels. Control Activities: (See Procedure for Ensuring Effective Financial Management and Governance Document) We are developing and enforcing policies and procedures that ensure management and governance directives are carried out effectively. This includes cross-training, where appropriate, are implemented to ensure staff competency and adequate coverage during turnover or absences. Monitoring: (Monitoring and timeline development are in progress. Expecting completion by October, 2024) A monitoring process is being established to continuously assess the performance of internal controls. This includes regular management reviews, and follow-up procedures to ensure corrective actions are implemented in a timely manner. We have defined expected timelines and reporting Methodologies to facilitate ongoing monitoring and timely detection and correction of errors and misstatements.

View Audit 341747

Finding 522479 (2024-004)

Significant Deficiency 2024

Morning Calm Apt

WA

Eligibility Subrecipient Monitoring Reporting

FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications including income verifications used in determining the amount of rent amounts d...

FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications including income verifications used in determining the amount of rent amounts due from eligible PRAC 202 participants (tenants) by the management firm compliance department. However, during our testing it was discovered that the files were missing documentation of varying importance which if properly reviewed, should have been identified as missing; some files were missing evidence of file review. Auditor Recommendation: Management has a process to review and approve all tenant certifications being prepared by site staff (community managers). The approval process should include an approval stamp or some other evidence that each file has been reviewed by the compliance department and is approved for processing. Further, senior management should have an ongoing monitoring process to ensure that the compliance department is carrying out the review process. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: The board had decided to change property management firms because of the history and severity of financial statement findings and major program fundings. The board believes that the new management firm has a properly designed and functioning system of internal controls to prevent tenants from being improperly housed at the property and granted rental assistance for which they are not eligible.

View Audit 341741

Finding 522478 (2024-003)

None 2024

Morning Calm Apt

WA

HUD Housing Programs Cash Management Reporting

FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Audito...

FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400 into the residual receipts account to refund the unapproved withdrawals. Management should also contact the HUD Project Manager to develop a plan to get current with vendors and fund the residual receipts account. A rent increase may be necessary. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: The board had decided to change property management firms because of the history and severity of financial statement findings and major program fundings prior to the discovery of the unrecorded expenses. The board believes that the new management firm has a properly designed and functioning system of internal controls to prevent such future occurrences. As a result of the discovered unpaid invoices discussed in Finding 2024-001, property management will be unable to make the required residual receipts reserve deposit and pay all vendors without a rent increase from HUD. Management plans to contact the HUD Project Manager to develop a plan to get current with vendors and fund the residual receipts account. A rent increase may be necessary.

View Audit 341741

Finding 522477 (2024-002)

None 2024

Morning Calm Apt

WA

Subrecipient Monitoring HUD Housing Programs Reporting

FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended June 30, 2023, only $2,702 of the required ...

FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended June 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the account behind schedule by another $13,510, for a total deficiency of $17,563; for the year ended June 30, 2024, only $5,404 of the required $16,212 in deposits were made, leaving the account behind schedule by another $10,808, for a total cumulative deficiency of $28,371. Auditor Recommendation: Management should institute a monitoring process to ensure all required monthly deposits to the replacement reserve are made. Such processes could include initiating automatic recurring monthly transfers with the financial institution that maintains the replacement reserve account. We also recommend contacting the HUD project manager to develop a plan to pay all outstanding liabilities and fund the reserve account.. S3800-130: Response Indicator: Agree. S3800-140: Completion Date: February 3, 2025 S3800-150: Action Taken: As a result of the discovered unpaid invoices discussed in Finding 2024-001, property management will be unable to make the required reserve deposits and pay all vendors without a rent increase from HUD. Management plans to contact the HUD Project Manager to develop a plan pay all vendors for amounts owed and fund the reserve account. A rent increase may be necessary.

View Audit 341741

Finding 522476 (2024-004)

Material Weakness 2024

Deptford Township Board of Education

NJ

Cash Management Reporting Internal Control / Segregation of Duties

Finding (Condition): The supporting documentation for expenses that the School DIstrict incurred did not agree to amounts requested for reimbursement. Recommendation: That applications for reimbursement are reviewed to ensure that supporting documentation agrees to amounts requested for reimburseme...

Finding (Condition): The supporting documentation for expenses that the School DIstrict incurred did not agree to amounts requested for reimbursement. Recommendation: That applications for reimbursement are reviewed to ensure that supporting documentation agrees to amounts requested for reimbursement. Method of Implementation: Review and enhance internal controls, including report analysis prior to NJDOE Submission. Person Responsible for Implementation: School Business Administrator & Director of Special Education Implementation Date : 02/01/2025

View Audit 341740

Finding 522475 (2024-001)

None 2024

Marysville Quilceda Meadows

WA

HUD Housing Programs Reporting

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT S3800-030 Statement of Condition: Management did make all of the required deposits to the replacement reserve at June 30, 2024. The annual deposits required were $8,892 but only $5,918 was deposited. S3800-045 Reporting Views of Responsible Official...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT S3800-030 Statement of Condition: Management did make all of the required deposits to the replacement reserve at June 30, 2024. The annual deposits required were $8,892 but only $5,918 was deposited. S3800-045 Reporting Views of Responsible Officials: Management will design controls to ensure all monthly deposits are made timely. S3800-080: Auditor Recommendation: Management should ensure that the required reserve deposits are made by the required due date. S3800-150: Actions Taken or to be Taken: Management concurs with the auditor’s recommendation, and will design controls to ensure all required deposits are made to the replacement reserve.

View Audit 341738

Finding 522370 (2024-002)

Material Weakness 2024

Catholic Charities Maine

NH

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.329

Corrective Action Plan Response to Finding 2024-001 and Finding 2024-002: Management agrees with the recommendations and will implement the following changes: 1. On a monthly basis the Controller will review and approve all financial reporting submitted to programs to allow finance department t...

Corrective Action Plan Response to Finding 2024-001 and Finding 2024-002: Management agrees with the recommendations and will implement the following changes: 1. On a monthly basis the Controller will review and approve all financial reporting submitted to programs to allow finance department to capture and record missing information. This will be implemented by January 31, 2025. 2. A member of the finance department will participate in the sub-recipient monitoring to provide the monitoring team with oversight and ensure compliance with accounting best practices. This will be implemented by February 28, 2025. 3. The “Budgeting, Contracts, and Grants Manager” within the OMRS program will be responsible for notifying the Chief Financial Officer of any non-compliance from Sub-recipient grants and agreements within ten business days. This will be implemented by January 31, 2025. 4. The two sub-recipients with late invoicing will be issued corrective actions plans by Office of Maine Refugee Services for timely submittal of financial reports and invoicing. This will be completed by January 31, 2025. Estimated completion date for all items above: February 28, 2025 Responsible party: Reed L. Westgate, Chief Financial Officer

View Audit 341646

Finding 522367 (2024-004)

None 2024

Community Services and Employment Training, Inc.

CA

Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, ...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, 2024, Alexander de Markoff, the Organization's Division Director of Finance, implemented a revised invoicing process with automated reminders and provided training to staff on timely invoice submission. On November 27, 2024, the Division Director of Finance provided additional training to staff on invoice submissions, adjusted internal deadlines and, again, emphasized the importance of this process. The Division Director of Finance will also immediately implement a requirement that staff request written approvals or waivers from grantors for potential late submissions of invoices. The Division Director and Assistant Director of Finance, Hasley Saucedo, will closely monitor compliance with the established procedures and Corrective Action Plan.

View Audit 341640

Finding 522364 (2024-003)

None 2024

Community Services and Employment Training, Inc.

CA

Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Staff will receive training from Maria Guerrero/Youth Department Director on the im...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Staff will receive training from Maria Guerrero/Youth Department Director on the importance of entering data promptly and will use a checklist to ensure key data points are captured accurately. All case management notes will now be entered by assigned staff in a shared drive with clear direction given within the shared drive as well as in a case management guide, for which all assigned staff will receive training. The Youth Department Director will monitor staff data entry activities for accuracy, ensuring alignment with activities, and attendance logs. The report validation process will have a two-phase process, where both the first and second reviewers will validate the report before it is submitted to the funding source, and the report will be cross-referenced against activity log/sign-in sheets. This process will reduce or eliminate reporting errors. The documentation compiled (for that point in time) will be used and saved as the underlying data that supports the outcomes. CSET's Compliance Director will review reports quarterly to ensure compliance with reporting requirements. CSET will fully implement the above-outlined corrective action plan immediately.

View Audit 341640

Finding 522363 (2024-001)

None 2024

Community Services and Employment Training, Inc.

CA

Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, ...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, 2024, Alexander de Markoff, the Organization's Division Director of Finance, implemented a revised invoicing process with automated reminders and provided training to staff on timely invoice submission. On November 27, 2024, the Division Director of Finance provided additional training to staff on invoice submissions, adjusted internal deadlines and, again, emphasized the importance of this process. The Division Director of Finance will also immediately implement a requirement that staff request written approvals or waivers from grantors for potential late submissions of invoices. The Division Director and Assistant Director of Finance, Hasley Saucedo, will closely monitor compliance with the established procedures and Corrective Action Plan.

View Audit 341640

Finding 522361 (2024-002)

None 2024

Community Services and Employment Training, Inc.

CA

Subrecipient Monitoring Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Lola Balandran/Assistant Director for the Expanded Subsidized Employment Program wi...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Lola Balandran/Assistant Director for the Expanded Subsidized Employment Program will provide staff training on the importance of entering data accurately and will use a checklist to ensure key data points are captured accurately. The Assistant Director for the ESE Program and Marlene Acosta/Sr. Program Coordinator will monitor staff data entry activities for accuracy, ensuring alignment with activities and calculation of participation hours. The Expanded Subsidized Employment Program will complete a two-phase validation process, where both the first and second reviewers will validate the report before it is submitted to the funding source. This process will reduce or eliminate data entry errors and confirm hours of participation are accurately calculated. The documentation compiled (for that point intime) will be used and saved as the underlying data that supports the outcomes. CSET's Compliance Director will review reports quarterly to ensure compliance with reporting requirements. On November 14, 2024, CSET began implementing the above-outlined corrective action plan.

View Audit 341640

Finding 522330 (2024-002)

Material Weakness 2024

Rockingham County

NC

Eligibility Reporting

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentati...

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. Training will be completed by November 1, 2024 Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire - Medicaid Supervisors Corrective actions for finding 2024-001 and 2024-002 also apply to the State Awards findings. Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management will review and revise current procedures in place to ensure that all eligibility determination criteria and documentation is completed timely and accurately reflected in the case file within the NC Fast Case Management System. Training will be completed by November 1, 2024

View Audit 341596

Finding 522329 (2024-001)

Material Weakness 2024

Rockingham County

NC

Eligibility Reporting Internal Control / Segregation of Duties

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentati...

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. Training will be completed by November 1, 2024 Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire - Medicaid Supervisors Corrective actions for finding 2024-001 and 2024-002 also apply to the State Awards findings. Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management will review and revise current procedures in place to ensure that all eligibility determination criteria and documentation is completed timely and accurately reflected in the case file within the NC Fast Case Management System. Training will be completed by November 1, 2024

View Audit 341596

Finding 522309 (2024-002)

Material Weakness 2024

Bradford County Action, INC

PA

Reporting Internal Control / Segregation of Duties

Management concurs with and accepts the material weakness in its internal control. We beliee it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.

View Audit 341589

Finding 522298 (2024-003)

Significant Deficiency 2024

New Mexico Human Services Department

NM

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

2024-003 Reporting (original finding 2021-001) (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: ASD staff form the Contracts and Procurement and Grant Management Bureau will work together to monitor any new activity that will need to be reported on the Feder...

2024-003 Reporting (original finding 2021-001) (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: ASD staff form the Contracts and Procurement and Grant Management Bureau will work together to monitor any new activity that will need to be reported on the Federal Funding Accountability and Transparency Act (FFATA). ASD established and implemented a new contract/agreement system called Bonfire in January 2024. This system is an automated system that includes all the information that was entered on the Contract Request Form (CRF) that was previously used in the Contracts and Procurement Bureau and a copy of the proposed contract/agreement. Now, there is a specific field that can be used to track if any new contact/agreement must be reported on the FFATA. These contracts/agreements are reviewed and pre-approved in Bonfire by many HSD staff which include the Contract and Procurement Bureau Chief and the ASD Director/CFO. We can monitor the FFATA field as we review and provide information to the Grants Management Bureau Chief in real time. We can also run monthly reports to review and track this field to ensure that any new contracts/agreements were not missed to ensure timely FFATA reporting. Who Will Act: Grants Bureau Chief & Contracts and Procurement Bureau Chief When Will Action(s) be Completed: ASD will ensure that a FFATA sub-award report is submitted by the of the month following the month in which HSD awards any sub-grants greater than or equal to $30,000.

View Audit 341573

Corrective Action Plans

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