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The guidance was unclear when reporting began in 2021. The delineation is now understood and will be corrected in the next quarterly report to the Treasury Department. Anticipated Completion Date: January 31, 2024.
The guidance was unclear when reporting began in 2021. The delineation is now understood and will be corrected in the next quarterly report to the Treasury Department. Anticipated Completion Date: January 31, 2024.
The Alliance will meet the annual filing requirements by implementing new procedures to the single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit process. The Alliance will create a fiscal policy to construct a project timelin...
The Alliance will meet the annual filing requirements by implementing new procedures to the single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit process. The Alliance will create a fiscal policy to construct a project timeline to have a completed Single Audit prior to the annual deadline. This detailed project timeline will ensure that the Alliance completes the necessary subtasks to complete the Single Audit on time in future years.
The finding was corrected. The payer of the Concessionaire, which has access to the system, was appointed. According to internal procedure, she does not issue payments until she is sure that the account has a budget.
The finding was corrected. The payer of the Concessionaire, which has access to the system, was appointed. According to internal procedure, she does not issue payments until she is sure that the account has a budget.
Finding 367392 (2022-010)
Significant Deficiency 2022
Finding 2022-010 Untimely Review of SSI Termination Name of contact: Felicia Bullock, Family and Children's Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding 2022-011 Inadequate Requests for Information Name of contact: Corrective Action: Proposed Completion Date: Corrective A...
Finding 2022-010 Untimely Review of SSI Termination Name of contact: Felicia Bullock, Family and Children's Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding 2022-011 Inadequate Requests for Information Name of contact: Corrective Action: Proposed Completion Date: Corrective Actions for finding 2022-006, 2022-007, 2022-008, 2022-009 and 2022-010 also apply to State Award findings. Section IV - State Award Findings and Question Costs The week of March 20, 2023 with implementation effective immediately. Meeting with Adult Medicaid supervisor to ensure Family and Children's Medicaid staff receives terminated SSI cases in a timely manner to ensure a timely review of those cases.
Reference Number 2022-004, 2022-005, and 2022-006 Finding summary: These three findings all related to specific provider relief fund reporting of lost revenues by the Medical Center. The Medical Center experienced turnover in key accounting staff during the start of 2023 which resulted in the upda...
Reference Number 2022-004, 2022-005, and 2022-006 Finding summary: These three findings all related to specific provider relief fund reporting of lost revenues by the Medical Center. The Medical Center experienced turnover in key accounting staff during the start of 2023 which resulted in the updated option iii reporting for lost revenues. To be modified. The current staff modified the method of calculating loss revenues from the Phase 1 reporting and were unaware of the potential impact on previously reported funding. Errors were also noted in the accumulation of data and in the reporting which was due to inadequate control processes surrounding the review and approval of the computation by someone independent of the calculation process. Corrective Action Plan: We do not anticipate having to complete a future provider relief fund reporting submission. However, for any future federal grant reporting requirements we will implement a process to have an independent individual review the reporting information along with supporting documentation prior to submission of the grant reporting form. The independent review will be documented in writing as to the date and time of the review and approval. Anticipated Completion Date: This will be implemented with the next federal grant reporting.
View Audit 290401 Questioned Costs: $1
Reference Number 2022-004, 2022-005, and 2022-006 Finding summary: These three findings all related to specific provider relief fund reporting of lost revenues by the Medical Center. The Medical Center experienced turnover in key accounting staff during the start of 2023 which resulted in the upda...
Reference Number 2022-004, 2022-005, and 2022-006 Finding summary: These three findings all related to specific provider relief fund reporting of lost revenues by the Medical Center. The Medical Center experienced turnover in key accounting staff during the start of 2023 which resulted in the updated option iii reporting for lost revenues. To be modified. The current staff modified the method of calculating loss revenues from the Phase 1 reporting and were unaware of the potential impact on previously reported funding. Errors were also noted in the accumulation of data and in the reporting which was due to inadequate control processes surrounding the review and approval of the computation by someone independent of the calculation process. Corrective Action Plan: We do not anticipate having to complete a future provider relief fund reporting submission. However, for any future federal grant reporting requirements we will implement a process to have an independent individual review the reporting information along with supporting documentation prior to submission of the grant reporting form. The independent review will be documented in writing as to the date and time of the review and approval. Anticipated Completion Date: This will be implemented with the next federal grant reporting.
Reference Number 2022-004, 2022-005, and 2022-006 Finding summary: These three findings all related to specific provider relief fund reporting of lost revenues by the Medical Center. The Medical Center experienced turnover in key accounting staff during the start of 2023 which resulted in the upda...
Reference Number 2022-004, 2022-005, and 2022-006 Finding summary: These three findings all related to specific provider relief fund reporting of lost revenues by the Medical Center. The Medical Center experienced turnover in key accounting staff during the start of 2023 which resulted in the updated option iii reporting for lost revenues. To be modified. The current staff modified the method of calculating loss revenues from the Phase 1 reporting and were unaware of the potential impact on previously reported funding. Errors were also noted in the accumulation of data and in the reporting which was due to inadequate control processes surrounding the review and approval of the computation by someone independent of the calculation process. Corrective Action Plan: We do not anticipate having to complete a future provider relief fund reporting submission. However, for any future federal grant reporting requirements we will implement a process to have an independent individual review the reporting information along with supporting documentation prior to submission of the grant reporting form. The independent review will be documented in writing as to the date and time of the review and approval. Anticipated Completion Date: This will be implemented with the next federal grant reporting.
Statement of Condition: The Municipality’s disbursement test, we tested 113 vouchers and found 2 disbursements without System Award Management number or not active. Correction Action Planned for 2022-005: To forestall similar situations in the future, we are actively reviewing and fortifying our su...
Statement of Condition: The Municipality’s disbursement test, we tested 113 vouchers and found 2 disbursements without System Award Management number or not active. Correction Action Planned for 2022-005: To forestall similar situations in the future, we are actively reviewing and fortifying our supplier’s selection processes while implementing robust contractual measures. It is important to underscore that this response was an exceptional one to address non-compliance, and we are steadfast in our commitment to avoiding such occurrences in the future. Anticipated Completion Date JUNE 2023
Statement of Condition: The Municipality did not submit the required Financial Reports to the US Housing and Urban Development of fiscal year ending June 30, 2022, during the required period. The unaudited Financial Report was not submitted on or before August 31, 2022, also, the audited Financial R...
Statement of Condition: The Municipality did not submit the required Financial Reports to the US Housing and Urban Development of fiscal year ending June 30, 2022, during the required period. The unaudited Financial Report was not submitted on or before August 31, 2022, also, the audited Financial Report was not submitted on or before September 30, 2022. Correction Action Planned for 2022-004: For the upcoming fiscal year, we are actively seeking a company to provide guidance and assistance in reporting issuance, aiming to streamline and address these processes effectively. Anticipated Completion Date JUNE 2023
Statement of Condition: Preliminary Financial reports and programs financial information were available on August 22, 2023, to prepare the Single Audit Reporting Package. Correction Action Planned for 2022-003: We are actively seeking a company to provide guidance and assistance in report issuance...
Statement of Condition: Preliminary Financial reports and programs financial information were available on August 22, 2023, to prepare the Single Audit Reporting Package. Correction Action Planned for 2022-003: We are actively seeking a company to provide guidance and assistance in report issuance, aiming to streamline and address these processes effectively. Anticipated Completion Date JUNE 2023
Finding 2022-065: Reporting. The Nevada Division of Public and Behavioral Health (DPBH) did not maintain underlying documentation to support the amounts reported in annual and midyear Performance Progress Reports (PPR). Nevada Division of Public and Behavioral Health response: The Nevada Division of...
Finding 2022-065: Reporting. The Nevada Division of Public and Behavioral Health (DPBH) did not maintain underlying documentation to support the amounts reported in annual and midyear Performance Progress Reports (PPR). Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Bureau of Behavioral Health, Wellness, and Prevention (BBHWP) developed a document retention system to ensure subgrantee grant reports and supporting documentation is saved and is easily accessible for each award period. This new system will remove unnecessary barriers for accessing reports moving forward. Date of Completion: BBHWP: December 2023 Responsible Party: BBHWP State Opioid Response Unit: Breanne Van Dyne, Health Program Manager II If you have any questions, please contact Kitty DeSocio, Administrative Services Officer IV at 775-684-3481 or by email at kdesocio@health.nv.gov.
Finding 367178 (2022-063)
Significant Deficiency 2022
Finding 2022-063: Earmarking. The Division of Public and Behavioral Health (DPBH) did not have evidence of monitoring administrative, infrastructure development, data collection, and reporting costs to ensure they did not exceed the maximum allowable. Nevada Division of Public and Behavioral Health ...
Finding 2022-063: Earmarking. The Division of Public and Behavioral Health (DPBH) did not have evidence of monitoring administrative, infrastructure development, data collection, and reporting costs to ensure they did not exceed the maximum allowable. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Bureau of Behavioral Health, Wellness, and Prevention (BBHWP) developed a tracking tool in the federal grant reconciliation to monitor BBHWP and the sub-recipients Administration Costs and Reporting Costs that is gathered from BBHWP expenses and monthly Requests for Reimbursements from sub-recipients. Data collection is requested from the Sub-Recipients on a quarterly basis to ensure that the data costs do not exceed the maximum allowable by the grant. Date of Completion: BBHWP: December 2023 Responsible Party: BBHWP State Opioid Response Unit: Theresa Callahan, Management Analyst II If you have any questions, please contact Kitty DeSocio, Administrative Services Officer IV at 775-684-3481 or by email at kdesocio@health.nv.gov.
Finding 367176 (2022-060)
Significant Deficiency 2022
AUDIT FINDING 2022-060 Finding: U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Reporting Significant Deficiency in Internal Control over Compliance. Amounts reported on the CMS-21 were not supported by the underlying accounting information. DHCFP did ...
AUDIT FINDING 2022-060 Finding: U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Reporting Significant Deficiency in Internal Control over Compliance. Amounts reported on the CMS-21 were not supported by the underlying accounting information. DHCFP did not have adequate internal controls to ensure CMS-21 reports were accurate. Inaccurate information was reported to the federal awarding agency. A nonstatistical sample of two CMS-21 reports out of a population of four was selected for testing. DHCFP was unable to provide support for one variance identified. The December 31, 2021 CMS-21 report had the following unreconciled variance (Total Computable Column). Lines 1B/1D: $253 (less reported than general ledger support) Recommendation: We recommend DHCFP enhance internal controls to ensure CMS-21 reports are accurate. Agency Response Does the Agency Agree with Finding?: Yes Additional Comments: Corrective Action Taken or To Be Taken Action: The Division is in the process of enhancing its internal controls to ensure the CMS-21 reports are accurate by reconciling amounts amongst all data sources monthly. Date of Completion or Estimated Completion: June 2024 Department or Agency Responsible for Corrective Action Plan Agency: Department of Healthcare Financing and Policy Contact: Russ Steele, Audit Manager 1000 E William St., Suite 110 Carson City, NV 89701 (775) 684-3609 rsteele@dhcfp.nv.gov Reviewed and Approved 12/15/2023 Signature of Ashwini Prasad, Date Administrative Services Officer 4
Program: U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Eligibility Material Weakness in Internal Control over Compliance Finding Number: 22-059 Finding: Individuals were deemed eligible but were placed in an incorrect aid category or did not have sup...
Program: U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Eligibility Material Weakness in Internal Control over Compliance Finding Number: 22-059 Finding: Individuals were deemed eligible but were placed in an incorrect aid category or did not have supporting documentation available for review. Individuals may receive benefits that they are not entitled to or not receive benefits for which they are entitled to. The Division did not have adequate internal controls to ensure aid categories were accurate or applications for CHIP were maintained. Prior year finding 2021-056. Corrective Action Taken: HOH UPI XXXXX2000/CHILD UPI XXXXX9100 – Worker failed to complete re-evaluation for higher aid code (REHA function) to obtain correct eligibility. Corrective Action: REHA function was completed on 9/27/2021 to obtain correct eligibility. HOH UPI XXXXX6100/CHILD UPI XXXXX6100 – The Division of Welfare and Supportive Services (Division) did not have adequate internal controls to maintain supporting documentation available for review. Corrective Action: The Division has revised scanning procedures across the state, which includes routing more documents to our vendor for scanning, rather than being retained in each district office. The Division also utilizes an internal team, Records Management Unit (RMU), that assists with Quality Assurance of all scanned documents. HOH UPI XXXXX8000/CHILD UPI XXXXX3200 – The Division did not have adequate internal controls to maintain supporting documentation available for review. Corrective Action: The Division has revised scanning procedures across the state, which includes routing more documents to our vendor for scanning, rather than being retained in each district office. The Division also utilizes an internal team, Records Management Unit (RMU), that assists with Quality Assurance of all scanned documents. Future Corrective Action: The Division will collaborate with all appropriate parties to move from an annual mandatory REHA training to a semiannual mandatory REHA training (every 6 months), for field staff. A new Quality Assurance tip to field staff was provided on 11/10/2022 and an updated mandatory REHA training was administered with a required completion date for all field staff of 02/2023. The next REHA training is scheduled for January/February of 2024. The Division will also continue to follow the updated process for scanning of documents and utilize the RMU for increased Quality Assurance of documents. The Eligibility and Payments (E&P) and Program Operations, Support & Targeted Outreach (POST) teams will work closely with the Internal Controls and Audit team within the Division to ensure internal controls are strengthened. The Division anticipates the internal controls to be updated within two months to reflect the release of a semi-annual REHA training, along with a new annual Quality Assurance REHA tip. Agency Response Does the Agency agree With the findings: Yes If No or Partial, please explain reason(s) why: N/A Individual Responsible for Corrective Action Plan: Name, Title: Tonya Stevens, Social Services Chief III, Eligibility and Payments Phone Number: 775-684-0553 Email: tstevens@dwss.nv.gov Name, Title: Shelly Aguilar, Social Services Chief III, Program Operations, Support & Targeted Outreach Phone Number: 702-631-2337 Email: saguilar@dwss.nv.gov Reviewed and Approved Tonya Stevens, Chief III, Eligibility and Payments
Program: U.S. Department of Health and Human Services Foster Care - Title IV-E, CFDA 93.658 Corrective Action Plan Finding Number: 2022-057 Finding: Required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Corrective Action Taken or To Be Taken: Internal controls...
Program: U.S. Department of Health and Human Services Foster Care - Title IV-E, CFDA 93.658 Corrective Action Plan Finding Number: 2022-057 Finding: Required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Corrective Action Taken or To Be Taken: Internal controls have been reviewed and updated to ensure subaward information is submitted in accordance with FFATA. If already taken, date of completion: Internal control updated in SFY23. If to be taken, estimated date of completion: Agency Response Does the Agency agree with this finding? The Nevada Division of Child and Family Services agrees with this finding. If no or partial, please explain reason(s) why: Additional comments: Prior year finding 2021-055 Division Responsible for Corrective Action Name, Title: Kelsey McCann-Navarro, Social Services Chief III Address: 4126 Techonology Way City, State, Zip Code: Carson City, NV 89706 Phone Number: 775-684-4431 Email: kelsey.navarro@dcfs.nv.gov Reviewed and Approved Tiffany Greenameyer, Deputy Administrator
Audit Finding: 2022-051 Low-Income Home Energy Assistance: 93.568 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Required subaward information was not reported per the Federal Funding Accountability and Transparency Act (FFATA). FFATA requires dir...
Audit Finding: 2022-051 Low-Income Home Energy Assistance: 93.568 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Required subaward information was not reported per the Federal Funding Accountability and Transparency Act (FFATA). FFATA requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Recommendation: Implement internal controls to ensure subaward information is submitted in accordance with FFATA. Agency Response: The Nevada Housing Division (“Division”) agrees with the finding. The Division also acknowledges this is a prior year finding. The Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Corrective Action: The Division will establish an internal audit and compliance committee to enhance oversight of existing policies for assessing risk (which include verifying suspension or debarment), monitoring and sharing best practices across its business. The internal audit and compliance committee will be responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov
Finding 367164 (2022-049)
Significant Deficiency 2022
U.S. Department of Health and Human Services Low Income Home Energy Assistance, 93.568 Finding Number: 2022-049 – Eligibility Significant Deficiency in Internal Control over Compliance Finding: The amount of assistance to provide was not calculated correctly as it related to social security cost-of-...
U.S. Department of Health and Human Services Low Income Home Energy Assistance, 93.568 Finding Number: 2022-049 – Eligibility Significant Deficiency in Internal Control over Compliance Finding: The amount of assistance to provide was not calculated correctly as it related to social security cost-of-living increases. Corrective Action Taken or To Be Taken: The EAP supervisory staff will discuss the Social Security cost of living increase policy with the case management staff. The Division will ensure the internal control of supervisory case reviews are completed to identify cases where information is not accurate which may cause a payment to be incorrectly calculated. Agency Response Does the Agency agree with finding: Yes X No Partially Individual Responsible for Corrective Action Plan: Name, Title: Maria Wortman-Meshberger, Chief Employment and Support Services Phone Number: 775-684-0506 Email: mrwortman@dwss.nv.gov Reviewed and Approved Robert H. Thompson, Administrator Date December 19, 2023
U.S. Department of Health and Human Services Low Income Home Energy Assistance, 93.568 Finding Number: 2022-048 – Eligibility Material Weakness in Internal Control over Compliance Finding: Supervisor case reviews were not performed in accordance with the State Plan. Corrective Action Taken or To Be ...
U.S. Department of Health and Human Services Low Income Home Energy Assistance, 93.568 Finding Number: 2022-048 – Eligibility Material Weakness in Internal Control over Compliance Finding: Supervisor case reviews were not performed in accordance with the State Plan. Corrective Action Taken or To Be Taken: During the review period there were vacancies in both supervisory positions in the Energy Assistance Program. The Division filled these positions during the review period. The supervisory case reviews began for July 2022. In addition, the LIHEAP State Plan has been amended to allow additional staff members to review case work for new staff. The changes were approved at the June 29, 2023, Public Hearing. These changes have been included in the FFY 2024 LIHEAP State Plan to address staff shortages if they arise again. If to be taken, estimated date of completion Corrective Actions are already in place. Agency Response Does the Agency agree with finding: Yes X No Partially Individual Responsible for Corrective Action Plan: Name, Title: Maria Wortman-Meshberger, Chief Employment and Support Services Phone Number: 775-684-0506 Email: mrwortman@dwss.nv.gov Reviewed and Approved Robert H. Thompson, Administrator Date December 19, 2023
Finding 367162 (2022-047)
Significant Deficiency 2022
Finding number: 2022-047 – Cash Management Significant Deficiency in Internal Control over Compliance Finding: A reimbursement request was not reviewed and approved by an individual independent of the preparation of the request. Corrective Action Take or To Be Taken: The Division has added addition...
Finding number: 2022-047 – Cash Management Significant Deficiency in Internal Control over Compliance Finding: A reimbursement request was not reviewed and approved by an individual independent of the preparation of the request. Corrective Action Take or To Be Taken: The Division has added additional internal controls to ensure the separation between reimbursement requestors and approvers, in addition to providing adequate guidance to all new staff involved in cash management on the internal control policy. If to be taken, estimated date of completion: These procedures were implemented July 1, 2023. Agency Response Does the Agency agree With finding: Yes If No or Partial, please Explain reason(s) why: Individual Responsible for Corrective Action Plan: Name, Title: Brooke Barlow, Chief of Fiscal Phone Number: 775-684-0659 Email: bebarlow@dwss.nv.gov Reviewed and Approved: Crystal Buscay, CFO
Finding number: 2022-050 – Reporting Material Weakness in Internal Control over Compliance Finding: The projected unobligated balance (carryover amount) did not agree to the underlying actual unobligated balance and there was no underlying documentation or support to support the variance. Correctiv...
Finding number: 2022-050 – Reporting Material Weakness in Internal Control over Compliance Finding: The projected unobligated balance (carryover amount) did not agree to the underlying actual unobligated balance and there was no underlying documentation or support to support the variance. Corrective Action Taken or To Be Taken: Due to multiple staff vacancies, a written procedure for the reporting of Carryover Funds was delayed. Upon completion of those updated procedures in August 2023 in response to prior finding 2021-048, the reporting process for the projected unobligated balance is better understood and the tighter internal controls will ensure adequate documentation and review as required. If to be taken, estimated date of completion: These procedures were implemented August 14, 2023. Agency Response Does the Agency agree With finding: Yes If No or Partial, please Explain reason(s) why: Individual Responsible for Corrective Action Plan: Name, Title: Brooke Barlow, Chief of Fiscal Phone Number: 775-684-0659 Email: bebarlow@dwss.nv.gov Reviewed and Approved: Crystal Buscay, CFO
AUDIT FINDING 2022-062 Finding: U.S. Department of Health and Human Services Medicaid Cluster: State Medicaid Fraud Control Units, 93.775 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, 93.777 Medical Assistance Program (Medicaid; Title XIX), 93.778 Repo...
AUDIT FINDING 2022-062 Finding: U.S. Department of Health and Human Services Medicaid Cluster: State Medicaid Fraud Control Units, 93.775 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, 93.777 Medical Assistance Program (Medicaid; Title XIX), 93.778 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information, and are presented in accordance with program requirements. The Nevada Division of Health Care Financing and Policy (DHCFP) is required to submit Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program (CMS-64) reports based on actual recorded expenditures (42 CFR 430.30). Amounts reported on the CMS-64 were not supported by the underlying accounting information. DHCFP did not have adequate internal controls to ensure CMS-64 reports were accurate or supporting documentation for reconciling items was maintained. Inaccurate information may be reported to the federal awarding agency. A nonstatistical sample of two CMS-64 reports out of a population of four was selected for testing. DHCFP has manual adjustments to key line items within the CMS-64 from the general ledger. DHCFP did not maintain a record of any of the manual adjustments and we were unable to verify whether the manual adjustment was appropriate. In total, there were $91,007,519 in manual adjustments in the December 31, 2021 CMS-64 report and $121,971,786 in the March 31, 2022 CMS-64 report that we were unable to verify. Recommendation: We recommend DHCFP enhance internal controls to ensure CMS-64 reports are accurate and supporting documentation is maintained. Agency Response Does the Agency Agree with Finding?: Yes Additional Comments: None Corrective Action Taken or To Be Taken Action: The Division will enhance internal controls to ensure CMS-64 reports are accurate and supporting documentation is reviewed, reconciled, and maintained. The Division is actively filling vacancies and training staff to ensure reconciliations are perfomred to ensure the integrity of data and reports are correct. Date of Completion or Estimated Completion: December 2024 Department or Agency Responsible for Corrective Action Plan Agency: Department of Healthcare Financing and Policy Contact: Russ Steele, Audit Manager 1000 E William St., Suite 110 Carson City, NV 89701 (775) 684-3609 rsteele@dhcfp.nv.gov Reviewed and Approved 12/15/2023 Signature of Ashwini Prasad, Date Administrative Services Officer 4
CORRECTIVE ACTION PLAN FOR AUDIT FINDING AUDIT FINDING 2022-061 Finding: U.S. Department of Health and Human Services Children's Health Insurance Program (CHIP), 93.767 Medicaid Cluster: State Medicaid Fraud Control Units, 93.775; State Survey and Certification of Health Care Providers and Suppliers...
CORRECTIVE ACTION PLAN FOR AUDIT FINDING AUDIT FINDING 2022-061 Finding: U.S. Department of Health and Human Services Children's Health Insurance Program (CHIP), 93.767 Medicaid Cluster: State Medicaid Fraud Control Units, 93.775; State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, 93.777 Medical Assistance Program (Medicaid; Title XIX), 93.778 Eligibility Material Weakness in Internal Control over Compliance Title 42 Public Health section 435.403 State Residence provides that the State must provide Medicaid to eligible residents of the State, including residents who are absent from the State, except in cases where another state has determined that the person is a resident there for purposes of Medicaid. The Medicaid State Plan provides that the State has an eligibility determination system for data matching through the Public Assistance Reporting Information System (PARIS). The information that is requested is to be exchanged with states and other entities legally entitled to verify Title XIX applications and individuals eligible for covered Title XIX services consistent with applicable PARIS agreements. The State will transmit and receive data quarterly (February, May, August, and November). The State enrolls beneficiaries on a mandatory basis into managed care entities (managed care organizations and/or primary care case managers) in the absence of certain allowable waivers. The State contracts with managed care organizations and reimburses them for capitation payments. PARIS data was not utilized by the Division of Health Care Financing and Policy (DHCFP) or the Division of Welfare and Supportive Services (DWSS) to monitor residency changes to determine when managed care benefits needed to be terminated because the beneficiary was a resident of another state for Medicaid purposes. DHCFP and DWSS did not have internal controls in place to effectively communicate the PARIS data between the two agencies to ensure managed care benefits were terminated when appropriate. Individuals are enrolled in Medicaid (and CHIP) plans in multiple states and benefits are not being terminated timely. Therefore, the State of Nevada is paying capitation payments to managed care organizations, when the benefits should have been terminated. Projected questioned costs are $12,743,890 for Medicaid and $186,062 for CHIP. No sampling was used. The PARIS data was obtained and examined in total. The PARIS data included 56,892 participants with dual enrollment. Of those 56,892 participants, 9,722 participants were enrolled in another state after the State of Nevada. The projected questioned costs were estimated by performing the following: • Identifying individuals who enrolled in another state after they had enrolled in Nevada (termination date for Nevada). • Estimating a weighted average capitation payment based on demographics that determine the payment amount. • Applying the weighted average capitation payments from the termination date through June 30, 2022 to determine the total projected questioned costs. • The total projected questioned costs were then allocated between Medicaid and CHIP using participant counts in each plan between the ages of 0-18. Participants older than 18 were allocated to Medicaid. The allocated projected questioned costs were then multiplied by a weighted average Federal Medical Assistance Percentage (FMAP) to determine the final projected federal questioned costs. Recommendation: We recommend DHCFP and DWSS implement internal controls to effectively communicate the PARIS data between each other and to ensure managed care benefits are terminated when appropriate. Agency Response Does the Agency Agree with Finding?: Yes Additional Comments: None. Corrective Action Taken or To Be Taken Action: The Division is in the process of updating its policies and procedures for its Public Assistance Reporting Information System (PARIS) data matching process, which occurs on a quarterly basis (i.e., once every February, May, August, and November). Currently, the process is primarily a manual caseworker process conducted by caseworker staff at DWSS. However, in many states; this activity is an automated process and considered a program-integrity function of the Medicaid program rather than an eligibility function. Nevada agrees with this practice and intends to implement an automated process, while transitioning the PARIS data matching process to its program-integrity unit at the Division. To do this, the Division will be procuring a vendor to establish a Surveillance and Utilization Review section (SUR) data system, which will include the PARIS data matching process, with new federal funds from the American Rescue Plan Act (ARPA). DHCFP has started the Request for Proposal (RFP) process for this new SUR Data System. DHCFP anticipates a contract start date of January 1, 2024 and an estimated implementation date of December 31, 2024. By automating and streamlining this process in the future, Nevada Medicaid aims to increase the state's capacity to act more quickly on eligibility redeterminations that stem from a PARIS data match finding. In return, this will allow the program to adjust enrollment and payments to managed care plans, more quickly. This adjustment process is fully automated in the Division's Medicaid Management Information System (MMIS) which was certified by CMS in May of 2019. Date of Completion or Estimated Completion: December 31, 2024 Department or Agency Responsible for Corrective Action Plan Agency: Contact: Department of Healthcare Financing and Policy Russ Steele, Audit Manager 1000 E William St., Suite 110 Carson City, NV 89701 (775) 684-3609 rsteele@dhcfp.nv.gov Signature of Sandie Ruybalid, Deputy Administrator
View Audit 290300 Questioned Costs: $1
U.S. Department of Health and Human Services CCDF Cluster: Child Care and Development Block Grant, 93.575 Child Care Mandatory and Matching Funds of the Child Care and Development Fund, 93.596 Finding Number: 2022-054 – Reporting Material Weakness in Internal Control over Compliance and Material Non...
U.S. Department of Health and Human Services CCDF Cluster: Child Care and Development Block Grant, 93.575 Child Care Mandatory and Matching Funds of the Child Care and Development Fund, 93.596 Finding Number: 2022-054 – Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding: Affects all grant awards included under assistance listings 93.575 and CFDA 93.596 on the Schedule of Expenditures of Federal Awards. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Corrective Action Taken or To Be Taken:DWSS is currently bringing FFATA reporting up to date. The Grant Procurement Officer has been assigned to enter federal grants following the necessary requirements. Procedures to overcome this finding will be authored and approved by leadership. If to be taken, estimated date of completion: The project’s anticipated completion date is July 1, 2024. Agency Response Does the Agency agree with finding: Yes Individual Responsible for Corrective Action Plan: Name, Title: Gary Long, Chief of FACT Phone Number: 775-684-0655 Email: gxlong@dwss.nv.gov Reviewed and Approved Crystal Buscay, CFO
U.S. Department of Health and Human Services CCDF Cluster: Child Care and Development Block Grant, 93.575 Child Care Mandatory and Matching Funds of the Child Care & Development Fund, 93.596 Finding number: 2022-053 – Reporting Material Weakness in Internal Control over Compliance and Material Nonco...
U.S. Department of Health and Human Services CCDF Cluster: Child Care and Development Block Grant, 93.575 Child Care Mandatory and Matching Funds of the Child Care & Development Fund, 93.596 Finding number: 2022-053 – Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding: The Division of Welfare and Support Services (DWSS) did not maintain underlying documentation to support the amounts reported in the ACF-696 reports. Corrective Action Taken or To Be Taken: Due to multiple staff vacancies, reporting documentation had been misfiled in accordance with the Division’s existing internal controls. The Division has added additional internal controls to validate that the fiscal amounts reported on the ACF-696 will have supporting documentation in the applicable state fiscal year and additional guidance will be provided to new staff on those tighter internal controls. If to be taken, estimated date of completion: These procedures were implemented July 1, 2023. Agency Response Does the Agency agree With finding: Yes If No or Partial, please Explain reason(s) why: Individual Responsible for Corrective Action Plan: Name, Title: Brooke Barlow, Chief of Fiscal Phone Number: 775-684-0659 Email: bebarlow@dwss.nv.gov Reviewed and Approved Crystal Buscay, CFO
Finding 367123 (2022-046)
Significant Deficiency 2022
Finding #2022-046 – Education Stabilization Fund, CFDA 84.425 Other – Significant Deficiency in Internal Control over Compliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE enhance internal controls to ensure payments to subrecipients are recorded to the de...
Finding #2022-046 – Education Stabilization Fund, CFDA 84.425 Other – Significant Deficiency in Internal Control over Compliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE enhance internal controls to ensure payments to subrecipients are recorded to the designated subrecipient general ledger accounts within the chart of accounts. NDE Response NDE agrees with this finding. Corrective Action NDE shall develop a comprehensive Policy and Procedure (1.15 SEFA Reporting) documenting the process for the development, review, and finalization of all SEFA reports. A checklist detailing the chain of review shall also be implemented to track the review and approval process of federal reports prior to submission. Finally, NDE shall implement internal control monitoring specific to this report upon completion of an internal monitoring assessment. NDE will further revise existing internal controls to expand the controls applied as it relates to verifications and reviews/approvals. The Office of Division Compliance will collaborate with the Office of Fiscal Operations to develop and finalize these documents. Responsible Parties and Anticipated Completion Date Student Investment Division, Offices of Division Compliance and Fiscal Operations; May 1, 2024. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.
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