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FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting ...
FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting the FFATA Reporting Unit access to these automated systems, the DLWD will continue to enhance the communication between the offices that prepare and approve the contracts/agreements and the FFATA Reporting Unit. DLWD will also develop procedures to ensure that timely and accurate information is provided to the FFATA Reporting Unit and that group will also be included in the grant approval process so the unit is notified timely.COMPLETION DATE/CONTACT PERSON December 31, 2023Ahmanish Robinson(609) 984-4356Ahmanish.Robinson@dol.nj.gov
Finding 452388 (2022-004)
Significant Deficiency 2022
FINDING # 2022-0042021-010New Jersey continues to make progress towards meeting the first payment and non-monetary time lapse standards as recovery from the historic claims filing related to the COVID-19 pandemic continues. As indicated in the prior year update, time lapse standards for both first ...
FINDING # 2022-0042021-010New Jersey continues to make progress towards meeting the first payment and non-monetary time lapse standards as recovery from the historic claims filing related to the COVID-19 pandemic continues. As indicated in the prior year update, time lapse standards for both first payment and non-monetary continue to increase from the lows seen during the pandemic. Most recent figures for February 2023 show first payment time lapse at 65.1% and year-to-date at 54.5%, both up from what was reported last November 2022 at 40% and 36.4%, respectively. Non-monetary time lapse figures have also improved, with the most recent February 2023 figures reported as 62.6% for the month and 44.1% year-to-date, which is up from 24.0% for March 2022 and year-to-date at that time of 33.0%).It is important to note that before the pandemic hit in March 2020, New Jersey current figures at that time met all first payment and non-monetary time lapse standards for the reporting year that ended March 2020. The decrease to the timeliness figures is a direct result of the significant increase to workload volumes resulting from the pandemic and not due to a lack of proper internal controls.In addition to the high workloads, New Jersey has also implemented strict anti-fraud measures that include all new claims filed going through an identity proofing process before any payments can be issued. Delays on the claimant end to complete the verification process ? either by the claimant not going through the process or having difficulty with completing it ? also will have a direct impact on first payment time lapse. Increased education to claimants on the requirement to verify their ID, as well as increasing the tools and greater availability of support for ID verification will provide claimants with more options to meet this requirement. New Jersey has worked with our identity verification partner to allow for three different methods of verification; 1) self-service online, 2) connect to a `Trusted Referee? with our identity verification partner who will provide the verification online through a video call, or 3) an in-person appointment at a walk-in center to complete the process. In addition to what is offered by the vendor, One Stop centers throughout the State have been equipped with upgraded monitors with cameras that will allow claimants that are unable to complete the process with our vendor to report to one of these centers and complete the process there.As New Jersey continues to work through the backlog of claims, it is anticipated that overall time lapse figures will continue to improve and for the reporting year ending March 2024 progress will be made towards meeting the established standards.COMPLETION DATE/CONTACT PERSON April 2023Gregory Castellani(609) 292-2460Gregory.Castellani@dol.nj.gov
View Audit 313443 Questioned Costs: $1
FINDING # 2022-002No finding in prior yearThe Department of Agriculture, Division of Food and Nutrition (DOA) was delinquent in submitting required reporting in the FFFATA Subaward Reporting System (FSRS) due to the inability to make system updates for the UEI change during the pandemic. This preve...
FINDING # 2022-002No finding in prior yearThe Department of Agriculture, Division of Food and Nutrition (DOA) was delinquent in submitting required reporting in the FFFATA Subaward Reporting System (FSRS) due to the inability to make system updates for the UEI change during the pandemic. This prevented the DOA from pulling data to submit the reports to the FSRS. The DOA has two technical staff members assigned to query the data fields required to upload the report. Once the query is complete the data is converted to a CSV file and uploaded to FSRS. As of December 2022, monthly reporting has resumed. Successful monthly upload documentation will now be provided and monitored by the Assistant Division Director and Fiscal Coordinator.COMPLETION DATE/CONTACT PERSON December 2022Melissa Pajak(609) 690-8880Melissa.Pajak@ag.nj.gov
The University has reviewed and enhanced its procedures and internal controls to ensure reporitng requirements related to the HEERF grants are met and information is reported timely and accurately.
The University has reviewed and enhanced its procedures and internal controls to ensure reporitng requirements related to the HEERF grants are met and information is reported timely and accurately.
Finding 2022-001Federal Program Title ? COVID-19 Higher Education Emergency Relief Fund ? Student AidAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingContact Person...
Finding 2022-001Federal Program Title ? COVID-19 Higher Education Emergency Relief Fund ? Student AidAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingContact Person: Janet Solberg, Director of Financial AidCorrective Action Plan: Due to the deficiency that was found, the incomplete reports werecreated and posted to the website. Moving forward if additional HEERF Funds are distributed oranother type of Federal Funds that have reporting requirements, the Director of Financial Aid willprovide a memo to the Vice Provost for Enrollment and Assistant Vice Provost (AVP) of StudentRecords and Financial Services, to outline reporting requirements and timeline of requiredreporting dates. It is our expectation that the AVP of Student Records and Financial Serviceswould provide the quality control for meeting expectations.Anticipated Completion Date: Corrective actions were completed February 2023.
The University agrees with this finding. As mentioned, this was an oversight. When the University becameaware of the missing reporting, the University immediately publicly posted the institutional quarterly publicreport and now has a process to ensure that all reports for HEERF funding are posted ti...
The University agrees with this finding. As mentioned, this was an oversight. When the University becameaware of the missing reporting, the University immediately publicly posted the institutional quarterly publicreport and now has a process to ensure that all reports for HEERF funding are posted timely.University contacts:David Blackmon, Director of University Financial AidDavid.Blackmon@yale.eduKerry Worsencroft, Deputy Director of University Financial AidKerry.Worsencroft@yale.edu
Finding 449982 (2022-004)
Significant Deficiency 2022
Finding 2022-004Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Period: July 1, 2021 through June 30, 2022Corrective Action PlannedManagement retains evidence to support internal controls implemented as of July 1, 202...
Finding 2022-004Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Period: July 1, 2021 through June 30, 2022Corrective Action PlannedManagement retains evidence to support internal controls implemented as of July 1, 2022, to document the review process performed for data submitted to the National Student Loan Clearinghouse, including the students sampled and specific data validated, the results of the review, and the follow-up actions taken, if any, and sign-off by the Financial Aid Director to evidence performance of the monthly review.Persons Responsible for Corrective ActionAnne Dahlen, Director of Student Financial Aid/Registrar Delores Henke, Assistant RegistrarTarget Completion DateJuly 1, 2022
2022-027. Working Capital Reserves in Excess of Federal GuidelinesState Agency: Department of Government OperationsFederal Program: VariousDivision of Purchasing and General ServicesCooperative Contract Management ? Public entities in Utah rely on the Division of Purchasing and General Services (Sta...
2022-027. Working Capital Reserves in Excess of Federal GuidelinesState Agency: Department of Government OperationsFederal Program: VariousDivision of Purchasing and General ServicesCooperative Contract Management ? Public entities in Utah rely on the Division of Purchasing and General Services (State Purchasing) to maintain the cooperative contract program to help with public procurement in Utah. The usage of state cooperative contracts by public entities increased dramatically this past year resulting in a corresponding increase in the collection of administrative fees. State Purchasing still continues to decrease the administrative fees on state cooperative contracts as each contract expires and is rebid. This is a slow process since State Purchasing has nearly 1,200 cooperative contracts that expire only every five years. Although State Purchasing is allowed under law to collect up to a 1.0% administrative fee on each cooperative contract, currently the average administrative fee is 0.38%. State Purchasing has also requested the Utah Legislature to appropriate out a portion of the excess reserves in this fund in fiscal year 2023. The calculation for the refund of the federal portion of this transfer out will be submitted to Cost Allocation Services for review and approval when this transfer is complete.Federal and State Surplus Property - Due to the completion of the new Utah State Prison, Surplus Property anticipates relocating by the end of calendar year 2023. At that time, Federal and State Surplus will need to use their working capital reserve funds for the costs of moving to and furnishing their new location. These additional expenses should eliminate these excess reserves by December 2023.Contact Person: Windy Aphayrath (waphayrath@utah.gov), Division Director, Division of Purchasing & General ServicesAnticipated Correction Date: December 30, 2023Purchasing Cards ? The Division of Finance (State Finance) is in the process of implementing a new travel and expense reporting system for all State agencies to simplify travel approvals, travel reimbursements, and reduce the administrative burden for the purchasing card (p-card) expense reports on State agency personnel. To cover system implementation costs, State Finance elected not to distribute the rebates received from U.S. Bank related to State agency p-card spending for calendar years 2021 and 2022. Rebates were still passed through to participating entities external to the primary government. The anticipated completion date for the system is the end of calendar year 2023. State Finance will review annually the costs of the system, develop a cost allocation strategy between the Travel and P-Card programs, adjust travel rates to cover the travel program?s ongoing costs, and distribute any remaining p-card rebates to State agencies respective to their spend. This effort will reduce and/or eliminate excess federal reserves by the end of fiscal year 2024.Contact Person: Allyson Branch (abranch@utah.gov), Manager of Accounting Operations, State Division of FinanceAnticipated Correction Date: June 30, 2024Division of Risk ManagementWorkers? Compensation Fund & Property? We requested approval in the current legislative session to transfer $2,000,000 out of the Workers Compensation Fund and into the Property Fund. We will submit the calculation for the refund of the federal portion of this transfer to Cost Allocation Services for their review and approval when this transfer is completed. Additionally, in FY 2023, the premiums charged for workers compensation have been reduced 26% from $0.61 per $100 to $0.45 per $100. The property commercial insurance market and the Property Fund are experiencing enormous year-over-year premium increases. We have seen a doubling of premiums in the last five years, from $14,000,000 to $28,000,000. Additionally, the budget process requires that we project funding 1-2 years in advance before we can enact rate increases to pay the excess insurance premiums that are due each fiscal year. As such, we deem it important to maintain a retained earnings balance in the Property Fund to be able to sustain the Fund's ability to pay for increasing premiums.Contact Person: Rachel Terry (rachelgterry@utah.gov), Division Director, Division of Risk ManagementAnticipated Correction Date: June 30, 2023Division of Technology ServicesPrint Services ? DTS currently projects Print Services retained earnings will decrease by $181 thousand in fiscal year 2023. The Print Services rate was set lower than the cost to provide this service in fiscal year 2024. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Print Services into compliance with federal excess reserve guidelines by the end of fiscal year 2024.Communication Services - The fiscal year 2024 rate was set to under recover the cost of providing this service by an additional $425 thousand. Because the reductions to retained earnings were smaller than expected in fiscal year 2022 and are projected to be smaller than expected in fiscal year 2023, DTS will need an additional year to address this excess. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Communication Services into compliance with federal excess reserve guidelines by the end of fiscal year 2025.Network Services - DTS anticipates significant expenses to this product in fiscal year 2023 as DTS upgrades the aging network infrastructure and as the demand for network services continues to increase (e.g. Agencies are asking for increased bandwidth). Upgrades to the infrastructure have been more complex than originally estimated, which has delayed the majority of this expense to fiscal year 2023. DTS projects the Network Services retained earnings will decrease by nearly $1 million in fiscal year 2023. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Network Services into compliance with federal excess reserve guidelines by the end of fiscal year 2023.Mainframe Services - This product will be coming to an end by fiscal year 2024. As the product ends, DTS will issue a rebate to reduce retained earnings to the agencies using the system. DTS plans to issue a credit in fiscal year 2023 which will bring Mainframe Services into compliance.Contact Person: Dan Frei (dfrei@utah.gov), Finance Director, Division of Technology ServicesAnticipated Correction Date: June 30, 2025Division of Human Resource ManagementHuman Resources Core Services - The Division of Human Resource Management (DHRM) projects DHRM Core Services expenses to increase in fiscal year 2023 and future years. The DHRM Core Services excess reserves was the result of an error correction. In an effort to decrease these excess reserves, DHRM has not requested a rate increase for DHRM Core Services, though we do anticipate costs to increase. We will continue to annually review and adjust the DHRM Core Services rate and, if necessary, issue refunds or rebates to ensure DHRM Core Services is in compliance with federal excess reserve guidelines by the end of fiscal year 2024.Contact Person: Jake Hennessy (jakehennessy@utah.gov), Finance Director, Department of Government OperationsAnticipated Correction Date: June 30, 2024
Finding 449964 (2022-012)
Significant Deficiency 2022
Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correcti...
Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correction Date: November 30, 2022Contact Person: Mark Meier, Financial Manager II, markmeier@utah.gov, and Kyle Larsen, Administrative Services Director, kblarson@utah.gov
Finding 449962 (2022-006)
Material Weakness 2022
Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its...
Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its capacity by having three team leads and one support coordinator III to support the eligibility review process.Anticipated Correction Date: June 30, 2023Contact Person: Tracy Wiggill, Eligibility Program Manager, twiggill@utah.gov
Finding 449960 (2022-013)
Material Weakness 2022
Missing/Untimely Submissions and Errors in FFATA ReportingState Agency: Department of Workforce ServicesFederal Program: Vocational Rehabilitation, Emergency Rental Assistance Program, Low-Income Home Energy Assistance Program, CCDF ClusterThe errors cited by the auditors occurred prior to the corr...
Missing/Untimely Submissions and Errors in FFATA ReportingState Agency: Department of Workforce ServicesFederal Program: Vocational Rehabilitation, Emergency Rental Assistance Program, Low-Income Home Energy Assistance Program, CCDF ClusterThe errors cited by the auditors occurred prior to the corrective actions taken by the Department of Workforce Services for prior year finding 2021-006, as described below, which were fully implemented as of June 30, 2022.The Department centralized the contracts teams and standardized contract processes across the Department. This centralization enabled the contracts team to create and maintain a comprehensive contracts database which contains pertinent data elements for each of the Department?s contracts, including contract execution dates, FFATA applicability, and whether applicable FFATA data has been reported on the FFATA Subaward Reporting System (FSRS). The Department also added certain fields in the contracts database which are being utilized to record when FFATA data is received by the contracts team from subrecipients and when the data is forwarded to finance personnel for entry on FSRS. Capturing these additional data elements allows for the generation of reports from the contracts database to identify any instances where FFATA is applicable but data has not been obtained or reported. These enhancements have improved the ability of finance personnel to reconcile FFATA data collected by the contracts team to the data reported on FSRS and are utilized regularly to review FFATA submissions to ensure timeliness, accuracy and completeness in reporting FFATA data.Contact Person: Nathan Harrison, Finance Director, 801-526-9402Anticipated Correction Date: June 30, 2022
Finding 449949 (2022-011)
Significant Deficiency 2022
Sufficiently-Detailed PIC Meeting Minutes Not MaintainedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The MOU between OIG and DIH/Medicaid and the PIC bylaws define that meeting minutes will be taken with each ...
Sufficiently-Detailed PIC Meeting Minutes Not MaintainedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The MOU between OIG and DIH/Medicaid and the PIC bylaws define that meeting minutes will be taken with each PIC Committee. These meeting minutes will be reviewed at the following PIC Committee meeting and voted on for approval.PIC bylaws specifically state:?To keep written minutes of all Committee meetings, with assistance of staff, including:? Date, time, and place of meeting;? Names of members present, absent, and excused;? Substance of all matters proposed, discussed or decided and a record of votes taken;? Names of all other individuals who appeared and the substance in brief of their testimony;? Any other information that any member requests to be entered in the minutes.?Anticipated Correction Date: June 31, 2023Contact Person: Jennifer Strohecker, Director Division of Integrated Healthcare, jstrohecker@utah.gov
Finding 449948 (2022-010)
Significant Deficiency 2022
Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elem...
Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elements of the MLR to ensure they are complete.Anticipated Correction Date: January 31, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov
Finding 449777 (2022-024)
Significant Deficiency 2022
Underlying Accounting Data Does Not Support Coronavirus Relief Fund Quarterly ReportsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will continue to review its master CRF expenditure file and reconcile all reported CRF expenditures to FINET transa...
Underlying Accounting Data Does Not Support Coronavirus Relief Fund Quarterly ReportsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will continue to review its master CRF expenditure file and reconcile all reported CRF expenditures to FINET transactions. The reconciliation will account for original expenditure transactions, CRF expenditures that are booked when agencies are reimbursed for eligible transactions, and FEMA reimbursements for expenditures charged to the CRF.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 10, 2023
Finding 449773 (2022-021)
Significant Deficiency 2022
Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal contro...
Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal controls have been established to reduce the risk of errors and noncompliance. GOPB will provide a reference guide to agencies to help them develop and implement proper controls over allowable activities and costs. GOPB will update its policies and procedures to sample agency compliance, with a greater focus on agencies that have less experience administering federal funds.To correct the $15.00 of questioned costs made by the courts, GOPB will work with the courts to charge the questoned amount to a different funding source.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations,801-538-1592Anticipated Correction Date: April 30, 2023
View Audit 313334 Questioned Costs: $1
Finding 449772 (2022-020)
Material Weakness 2022
GOPB Overestimated Calculation for Revenue Loss Due to the PandemicState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsNow that better financial data is available, GOPB will recalculate the total revenue lost. Differences between th...
GOPB Overestimated Calculation for Revenue Loss Due to the PandemicState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsNow that better financial data is available, GOPB will recalculate the total revenue lost. Differences between the auditor?s revenue loss calculation and GOPB?s new revenue loss number will be reviewed using the Treasury Department?s guidance. GOPB will again solicit input from experienced personnel from the Division of Finance and institutions of higher education. GOPB will request clarification from the Treasury Department on the treatment of unique revenue types that are not clearly addressed in the final rule and frequently asked questions. Where possible, GOPB will utilize official fiscal year financial reports to verify the reasonableness of calendar year revenue, which is not reported in official financial reports.Before finalizing and reporting the updated revenue loss total, GOPB will share the calculation with the Division of Finance for concurrence. The revised revenue loss calculation will be reported to the Treasury Department in the next scheduled report due on April 30, 2023.After finalizing the calendar year 2020 revenue loss calculation, GOPB will review SLFR budgets, obligations, and expenditures to ensure they do not exceed the allowable amount that can be allocated for the reported category of provision of government services. GOPB will revise budgets, project categories, compliance policies and procedures, and reporting, as necessary.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 30, 2023
Finding 449770 (2022-017)
Significant Deficiency 2022
Three SF-425 Quarterly Reports Not Reviewed for Accuracy Prior to SubmissionState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceFinancial Manager perform an independent review on all the SF-425 reports to ensure the information agrees to accounting record...
Three SF-425 Quarterly Reports Not Reviewed for Accuracy Prior to SubmissionState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceFinancial Manager perform an independent review on all the SF-425 reports to ensure the information agrees to accounting records. This will include supporting documentation from FINET and any worksheets used to help with calculations to ensure accuracy in correcting this finding.Contact Person: Mark Petersen, UOVC Financial Manager, 801-793-8264Connie Wettlaufer, UOVC Admin. Asst., 801-238-2371Madi Radcliff, UOVC Prog. Support Specialist, 801-238-2370Gary Scheller, UOVC Director, 801-277-9375Anticipated Correction Date: November 1, 2022
Finding 449769 (2022-016)
Significant Deficiency 2022
FFATA Award Information Not Submitted for UOVC?s 2020 Award & Inaccurate Information Submitted for 5 of UOVC?s 2019 SubawardsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC will follow the Audit recommendation by entering the final award informat...
FFATA Award Information Not Submitted for UOVC?s 2020 Award & Inaccurate Information Submitted for 5 of UOVC?s 2019 SubawardsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC will follow the Audit recommendation by entering the final award information into the FSRS website rather than preliminary information. This will be done timely and according to policy. The UOVC Grant Management Team, in alliance with the Federal Fund Financial Manager, will meet to discuss and determine the best way to implement a review process to ensure compliance and accuracy in correcting this audit finding.Contact Person: Tallie Viteri, UOVC Asst. Director, Assistance Grant Program Mgr., 801-300-6605Gary Scheller, UOVC Director, 801-227-9375Mark Peterson, UOVC Financial Manager II, 801-793-8264Anticipated Correction Date: June 30, 2023 (New Grant awards will take place July 2023)
View Audit 313334 Questioned Costs: $1
MaineHealth ServicesCorrective Action PlanFor the Year Ended September 30, 2022Finding 2022-001ConditionDuring compliance testing, it was determined that the Satisfaction Surveys and Year End Report were not submitted within the noted time frame.Corrective Action PlanCorrective Action Planned: Sati...
MaineHealth ServicesCorrective Action PlanFor the Year Ended September 30, 2022Finding 2022-001ConditionDuring compliance testing, it was determined that the Satisfaction Surveys and Year End Report were not submitted within the noted time frame.Corrective Action PlanCorrective Action Planned: Satisfaction Survey reports are included as part of the Year End Report for this contract. When internal quality control of Satisfaction Survey data identified significant variance from previous years, this led to investigation of the data collection and reporting process to identify and resolve the error. Upon clarifying the source of the error, changes were required to our database to correct it. At this time, these changes have been made and reporting of this data is accurate. Future Satisfaction Survey data will be accurate and ready for reporting.The annual process will continue as structured: Program Manager ensures surveys are mailed in March/April to individuals served the previous calendar year. Returned surveys are entered in our data system by the Data & Intake Specialist through August. In September, the Program Manager reviews and calculates the data into a one-page report, for submission with the other annual report data, to be ready for November 30 submission.Name(s) of Contact Person(s) Responsible for Corrective Action: Jennifer Kimble, Director - Vocational Services Director; Stephanie Desrochers, Program Manager.Anticipated Completion Date: Completed June 6, 2023.
2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare...
2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative have partnered to establish best practice procedures surrounding the compilation, review and approval of the Coronavirus State and Local Fiscal Recovery Reporting to ensure reports are reviewed for accuracy, approved and submitted timely.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 4/1/2023
2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are r...
2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: DHCD possesses and utilized supporting documentation to prepare the required reports. However, DHCD was provided 24 hours to submit this information while the primary contributing staff was on scheduled leave and unreachable. DHCD disagrees with the statement about monthly and quarterly reports not being submitted timely. All required reports were submitted on-time and in accordance with current Treasury guidance at the time of submission. DHCD cannot ascertain the veracity of this statement about lack of supporting documentation because it was not provided the data points the auditors used to make their determination. Fully reconciled final documentation of ERA1 Participant Household Data Report was given to the Auditors. However, this data would not have matched earlier submissions to Treasury. Treasury requested full revisions because their staff became aware of many structural reporting problems were experienced by recipients while completing the reporting actions. Entries timed out, sometimes disappeared, sometimes double counted, and the database had no ability to allow for corrections once identified. For this reason, Treasury?s final reporting requirements for closeout had the option for jurisdictions to disregard all prior entries and submit a reconciled version of the households assisted and all related expenditures. This final data report was provided in this audit yet it does not match the initial submissions for the reasons stated. Because the Auditors did not afford DHCD the time to review their ?findings?, DHCD cannot ascertain the level of agreement with the statement.Action taken in response to finding: Not applicable, see above.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Not applicable, see above.
2022-001 WIOA Cluster ? Assistance Listing No. 17.258/.259/.278COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Aging Cluster ? Assistance Listing No. 93.044/.045/.053Recommendation: We recommend that the County improve its SEFA compilation process to ensure ...
2022-001 WIOA Cluster ? Assistance Listing No. 17.258/.259/.278COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Aging Cluster ? Assistance Listing No. 93.044/.045/.053Recommendation: We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: On July 1, 2022, Baltimore County deployed Workday Financials, as a replacement for the legacy ERP system, known as CGI Advantage. The Workday system is configured in a way that silos all Federal grants or portions of grants into one fund for reporting purposes. This new configuration captures all award information including CFDA number, Grantor, and Federal/State Grant Number is captured. Additionally, all subrecipients are managed through a Supplier Contract and are categorized as such. This system implementation will ensure accurate and efficient reporting as it related to the SEFA compilation and Subrecipient reporting.Furthermore, DEWD will provide OBF the reports and cost pools to support grant draws on a quarterly basis to assist OBF in the preparation of the Schedule of Expenditures of Federal Awards. DEWD will prepare grant closeout expenditure adjustments (journal entries) on a timely basis. DEWD reviews expenditures to ensure grant eligibility and proper posting to the correct grant. On a quarterly basis, DEWD performs a reconciliation of grant expenditures during preparation of the grant draw reports. OBF will not certify any quarterly cash draws that do not tie back into the general ledger.Name(s) of the contact person(s) responsible for corrective action: Robert Preston, Leonard Howie, Angelique Pefinis-Newport, Terry HickeyPlanned completion date for corrective action plan: 8/1/2023
2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was ...
2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was submitted late. However, DHCD was in continuous communication with HUD about the submission and HUD regularly states to all its grantees that there is no sanction or penalty imposed for a late CAPER submission. It is important to note that HUD understood the need for the extension due to the extreme stress placed upon local jurisdictions implementing the various COVID housing-related grants and the set up and reporting deadlines for those projects that would have real sanctions with loss of funds if not met.Action taken in response to finding: Non taken. Action Plan was submitted.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Completed ? May 2022.
2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required sub...
2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. We also recommend the County develop internal controls and procedures to ensure the PR29-Cash on Hand reporting requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Due to the volume of the work involved to deploy millions of dollars to mitigate the adverse effect of Covid19 on housing stability we have missed and yet to file the requirement of FFTA reporting. DHCD intend to have these requirements remedied and corrected..Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 6/30/2024
GRYC acknowledges and agrees with the finding and is in the process of developing procedures toensure compliance with grant/contract provisions and will start implementing this recommendationfor the year ended June 30, 2024.
GRYC acknowledges and agrees with the finding and is in the process of developing procedures toensure compliance with grant/contract provisions and will start implementing this recommendationfor the year ended June 30, 2024.
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