Corrective Action Plans

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2022-006 Hidalgo County - CSLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – COVID-19 - ALN 21.027 Recommendation - We recommend internal controls be implemented to include a review and approval of the required reports prior to submittal. The review and approval should be documente...
2022-006 Hidalgo County - CSLFRF Reporting Coronavirus State and Local Fiscal Recovery Funds – COVID-19 - ALN 21.027 Recommendation - We recommend internal controls be implemented to include a review and approval of the required reports prior to submittal. The review and approval should be documented by being signed and dated by the preparer and reviewer. We also recommend for internal controls be implemented to ensure timely submission by the required deadlines. Corrective Action Plan – The reports were submitted late in the past due to employee turnover; however, procedures were implemented and the 2023 1st quarter report and all the reports thereafter have been submitted on time. We agree that procedures should be implemented to ensure that the reports are reviewed and approved prior to submittal. All reports will be prepared, reviewed, and approved by different individuals prior to being submitted. Proposed Completion Date – Immediately Contact Person – Letty Chavez, First Assistant County Auditor, County Auditor’s Office
U.S. Department of Housing and Urban Development, CFDA No. 14.267, Shelter Plus Care U.S. Department of Housing and Urban Development, CFDA No. 14.241, Housing Opportunities for Persons with AIDS Passed-through Alabama Department of Mental Health and Retardation, AL No. 93.778, Medicaid Cluster Medi...
U.S. Department of Housing and Urban Development, CFDA No. 14.267, Shelter Plus Care U.S. Department of Housing and Urban Development, CFDA No. 14.241, Housing Opportunities for Persons with AIDS Passed-through Alabama Department of Mental Health and Retardation, AL No. 93.778, Medicaid Cluster Medical Assistance Program The 2022-002 finding expands finding 2022-001 for the federal award program as it impacted the expenses charged to the federal awards above. Prior to the adjustments to correct the balances, the expenses reported on the SEFA for AL No. 14.267 were overstated by approximately $3,015 and the expenses reported on the SEFA for AL No. 14.241 were overstated by approximately $37,649. In addition, the expenses reported on the SEFA for AL No. 93.778 were overstated by approximately $456,701. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the finding and address the cause of the finding. The Chief Financial Officer has been hired in December 2023 and will begin full time employment January 1, 2024. In addition, all Finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed Finance staff. • All Grant related Year-End and Audit Procedures will be transitioned to the new Grant Accountant who has experience in audits, compliance, and reporting of City, State, Local, and Federal Grants. • HRDI will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • HRDI will ensure that Finance staff will receive at minimum of 25 hours of training each year related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings annually. • HRDI will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. The target date for implementation is March 31, 2024. The responsible party for the planned resources will be Gail ViJuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.
View Audit 8675 Questioned Costs: $1
Criteria Human Resources Development, Inc. and Affiliates’ (HRDI) is responsible for keeping an accurate accounting of its financial information. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the fi...
Criteria Human Resources Development, Inc. and Affiliates’ (HRDI) is responsible for keeping an accurate accounting of its financial information. Views of Responsible Officials and Planned Corrective Actions: HRDI will implement the following corrective actions for the FY 2023-24 to remediate the finding and address the cause of the finding. HRDI will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to manage any assigned task. All monthly entries that are required will be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. •HRDI will implement balance sheet reconciliations to be prepared and completed by Finance Staff Accountants monthly with a monthly review performed by the Chief Financial Officer. All balance sheet accounts will be reconciled to external data for verification monthly. All revenue accounts will be reconciled to external data for verification monthly. •The Chief Financial Officer has been hired in December 2023 and will begin full time employment January 1, 2024. In addition, all Finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed Finance staff. •HRDI will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. •HRDI will ensure that Finance staff will receive at minimum of 25 hours of training each year related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings annually. •HRDI will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. •HRDI has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants, contracts reporting, and compliance. The target date for implementation is March 31, 2024. The responsible party for the planned resources will be Gail ViJuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.
View Audit 8675 Questioned Costs: $1
Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and report...
Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the county. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2023
Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and report...
Name of Contact Person Responsible for Corrective Action: County Board and Lorene Hanson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the county. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2023
The Cost Allocation Plan is being drafted and will be submitted to the regulatory agency when the attendance and payroll program systems are fully implemented.
The Cost Allocation Plan is being drafted and will be submitted to the regulatory agency when the attendance and payroll program systems are fully implemented.
Documentation to perform a Single Audit of Stat FY 2023 which ended June 30, 2023 is already submitted to the auditors. They are working on control tests of the data submitted and expect to finish the Single Audit Report on March 31, 2024.
Documentation to perform a Single Audit of Stat FY 2023 which ended June 30, 2023 is already submitted to the auditors. They are working on control tests of the data submitted and expect to finish the Single Audit Report on March 31, 2024.
WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, d~velop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors...
WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, d~velop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors.
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifyin...
Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion – Assistance Listing No. 93.912 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Health System implemented a formal grant management policy in November 2022. Name(s) of the contact person(s) responsible for corrective action: Collette Johnson, CFO Planned completion date for corrective action plan: November 1, 2022
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has es...
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to reco...
Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to recovery of reporting requirements, deadlines, and submission dates. Reporting requirements have been communicated with the new agency leadership team and assigned accordingly. Re-distribution of workload has also had a positive impact on meeting reporting deadlines. Information will be captured in a shared agency spreadsheet to ensure future sustainability. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.
2022-001, Account Reconciliations and Journal Entries – Management concurs that certain areas were not reconciled in a timely manner and audit adjustments were identified. The Association has hired a new Chief Financial Officer who reviewed the performance of the department, and replaced staff wher...
2022-001, Account Reconciliations and Journal Entries – Management concurs that certain areas were not reconciled in a timely manner and audit adjustments were identified. The Association has hired a new Chief Financial Officer who reviewed the performance of the department, and replaced staff where needed. The Association added another Accountant to increase the capacity of the department. Anticipated Completion Date - December 30, 2023; Responsible Contact Person for Planned Corrective Action - LaToyia Neal, CFO
Highpoint Health (the Hospital) respectfully submits the following corrective action plan as of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, I...
Highpoint Health (the Hospital) respectfully submits the following corrective action plan as of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 500 N. Meridian Street, Suite 200 Indianapolis, Indiana 46204 Audit period – As of November 30, 2022 and for the period from March 1, 2021 through November 30, 2022. The finding from the 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of findings and questioned costs. FINDING RELATED TO FEDERAL AWARDS 2022-001 – Submission of Single Audit Reporting Package Recommendation: The auditor recommended the Hospital file the single audit reporting package with the Federal Audit Clearinghouse. Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible. If there are any questions regarding this plan, please contact the Hospital administration office at 812.496.7000.
FINDING 2022-006: Annual Financial Report and Audit (Repeated 2021-02) Response: The Finance department is in the process of getting all past due reporting caught up. The 2023 Annual Financial report will also be past due, but only by approximately 3 months. The 2023 Audit is scheduled to begin Febr...
FINDING 2022-006: Annual Financial Report and Audit (Repeated 2021-02) Response: The Finance department is in the process of getting all past due reporting caught up. The 2023 Annual Financial report will also be past due, but only by approximately 3 months. The 2023 Audit is scheduled to begin February of 2024 and will be submitted on time. We anticipate and have scheduled the FY2024 AFR and Audit being completed by September of 2024.
Prior to the completion of this audit, EmployIndy already made a number of changes to its financial operations. It parted ways with its Chief Financial Officer and procured the services of an outside Certified Public Accounting firm to begin the process of reviewing and updating its financial operat...
Prior to the completion of this audit, EmployIndy already made a number of changes to its financial operations. It parted ways with its Chief Financial Officer and procured the services of an outside Certified Public Accounting firm to begin the process of reviewing and updating its financial operations. In addition, it recently hired an Executive Vice President of Finance and Operations to lead the final development and implementation of updated financial processes. The Executive Vice President of Finance and Operations has worked with EmployIndy’s Board of Directors and Finance Committee to document a plan for improving EmployIndy’s financial operations across the board by the 2nd quarter of Calendar Year 2024. As part of the plan to improve its financial operations, EmployIndy staff and WIOA subrecipients will be retrained to submit accrued expenditure reports and invoices with supporting documentation in a timely manner to ensure that WIOA expenditures are quickly and accurately documented in order to support drawdowns. Further, EmployIndy’s Financial Operations staff, led by EmployIndy’s Controller, will complete monthly reconciliations and financial closeouts in a more timely manner to ensure that drawdowns are supported by documented, allowable expenses that WIOA funds will reimburse. Finally, EmployIndy’s Controller will ensure that any WIOA drawdowns that are based upon estimated expenditures are reconciled with documented, allowable expenditures within the financial management system on a monthly basis. This will ensure that documentation within the financial management system accurately matches annual WIOA drawdown amounts, and that there will be little to no deferred revenue for WIOA and other federal funding clusters.
Assistance listing number and program name: 93.658 Foster Care – Title IV-E 93.658 COVID-19 Foster Care - Title IV-E Agency: Department of Child Safety Name of contact person and title: Emilio Gonzales, Audit Administrator Completion date: June 30, 2024 Agency’s Response: Concur The Department w...
Assistance listing number and program name: 93.658 Foster Care – Title IV-E 93.658 COVID-19 Foster Care - Title IV-E Agency: Department of Child Safety Name of contact person and title: Emilio Gonzales, Audit Administrator Completion date: June 30, 2024 Agency’s Response: Concur The Department will comply with the Federal Funding Accountability and Transparency Act (FFATA) and federal Uniform Guidance regulations in accordance with the Department’s Grant policies and procedures that include: • Identifying all subrecipient expenditure reports required for FFATA reporting. • Developing an expenditure template for the Federal Funding Accountability and Transparency Subaward Reporting System (FSRS). • Reporting the subrecipient expenditures in the FFATA Subaward Reporting System no later than month-end of the month following the subaward action. • Providing initial and annual training(s) to identified staff about FFATA Subaward expenditure submission. • Confirming FFATA Subaward Reporting System submission.
Assistance listing number and program name: 93.268 COVID-19 Immunization Cooperative Agreements 93.323 COVD-19 Epidemiology and Laboratory Capacity for Infectious Diseases Agency: Department of Health Services Name of contact person and title: Lora Andrikopoulous, Grants Administrator Anticipated co...
Assistance listing number and program name: 93.268 COVID-19 Immunization Cooperative Agreements 93.323 COVD-19 Epidemiology and Laboratory Capacity for Infectious Diseases Agency: Department of Health Services Name of contact person and title: Lora Andrikopoulous, Grants Administrator Anticipated completion date: March 31, 2024 Agency’s Response: Concur ADHS will work with the Financial Services Assurance Team, Procurement, Finance Managers, Other internal partners, and Grants to update the process of Federal Funding Accountability and Transparency Act (FFATA). The process moving forward will include a communication plan, updates to standard work, creation of new standard work, and additional training.
Finding 5945 (2022-128)
Significant Deficiency 2022
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: Decembe...
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: December 31, 2023 Agency’s Response: Concur In early 2023, AHCCCS completed a staffing analysis which determined additional needed staffing as follows: 1 manager, 3 supervisors, 17 staff investigator positions; permanent funding for 10 time limited investigator positions. In addition, to address workload and costs structurally, AHCCCS is pursuing potential opportunities to partner with contracted Managed Care Organizations (MCO) by referring certain provider and member fraud incidents to MCO contractors for investigation. If such a process is implemented, it is anticipated that referral of investigations to MCO contractors may significantly impact the level of necessary OIG funding and staffing. Such a process may require managed care contract amendments and may also require approval from CMS. As AHCCCS implements the new referral processes, the agency will monitor workload and costs to evaluate whether funding and staffing levels are sufficient and will work with the Legislature to revise appropriations if needed. AHCCCS implemented a triage process to preliminarily investigate all provider fraud or abuse cases. Cases are preliminarily investigated when they are screened within 90 days of receipt, assigned a priority level, and referred to the Attorney General’s office, or other law enforcement agency, if the cases are identified for criminal investigation. To screen a case and assign a priority level of a referral of a potential fraud or abuse incident, an OIG supervisor assigns the matter a priority level. Priority One is “MEDIA, DEATH, NEGLECT, IMMEDIATE JEOPARDY/CONCERN, GOVERNOR OR DIRECTOR REFERRAL, CATS (CONSTITUENT AFFAIRS), ASSAULT, PRIORITY LAW ENFORCEMENT, EVIDENCE PRESERVATION”. Priority Two is “ALL OTHER LAW ENFORCEMENT CASES”. Priority Three is “ALL OTHER CASES”. The supervisor enters the priority level for the matter into the OIG SMART database and assigns the matter to an investigator. The SMART database has been programmed to incorporate the prioritization process and OIG staff were trained and the SMART database process was implemented by the end of March 2023. Upon assignment, investigators review a case for possible referral to the Attorney General’s office, or other law enforcement agency, within 24 hours and thereafter if further investigation warrants. Additionally, to ensure that priority level one cases are preliminarily investigated and referred within 90 days to the Attorney General’s office, or other law enforcement agency, (if applicable), each investigator tracks the progress of the investigation using a spreadsheet which is reviewed with their supervisor on a rotating periodic basis. All 2023 Provider cases have been implemented with these procedures. The triage and assignment process to preliminarily investigate member fraud or abuse cases was already in existence. Member personnel have a handbook outlining process, procedure, and workflow for their various priorities and allegations. Priority One is “Residency, member death, Joint, Information Only, ALTCS, Voluntary Withdrawal, or Identity Card Issues”. Priority Two is “TPL or Fast Track”. Priority Three is “High Dollar”. Priority Four is “Low Dollar or Short Benefit Time”. Priority Five is “Child Custody or Other Cases”. Only specific Member Case Priorities and Allegations have preliminary investigation timelines. Priority One cases with an allegation of Residency, ID Card Issues or Member Death are expected to have preliminary investigations completed within 10 days of assignment to an investigator. Priority Two cases with TPL allegations are expected to have preliminary investigations completed within 60 days of assignment to an investigator. Priority Two cases with Fast Track allegations are expected to have preliminary investigations completed within 30 days of assignment to an investigator. All other Priorities and allegation cases have completed investigative timeframes that vary from 120 days to 2 years as defined in the Member Handbook. AHCCCS has updated its Member handbook to provide clear process expectations, including the standard rotating review of each investigator’s case load with their supervisor to ensure preliminary investigations deadlines are completed, updated entries to the case management system occur, and subsequent allegations are accounted for in the case documentation.
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: Decembe...
Assistance listing number and program name: 93.778 Medical Assistance Program (Medicaid Title XIX) Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: December 31, 2024 Agency’s Response: Concur In response to this item, AHCCCS has made holistic, system-wide improvements to the Medicaid payment system, including: 1. Required behavioral health providers to submit additional assessment, treatment plan, and medical records documentation with their claims, 2. Required Fee-For-Service providers billing more than 2 units of hourly codes or 4 units of 15-minutes codes on a single date of service, to provide additional documentation, 3. Added new reporting to flag concerning claims for review before payment, including, but not limited to, claims for services that could not be rendered as billed, claims for substance use treatment for minors age 12 and under, claims for services by different providers that should not be provided on the same day, and overlapping services of the same style, 4. Set billing thresholds and imposed prepayment review for various scenarios including multiple providers billing the same client on the same day for similar services, excessive number of hours per day, and the age of patients, 5. All codes intended for per diem services have been limited in the system and providers must bill each day separately rather than in date ranges, so per diem codes cannot be billed more than once a day on any given date of service, 6. Researched and confirmed that the National Correct Coding Initiative (NCCI) Medicaid coding methodologies, which allow for states to reduce improper payments, are in place and functioning correctly, 7. Set a specific rate for billing code H0015 for drug and alcohol treatment services, a change from the previous rate that paid a percentage of the billed amount, 8. Hired a forensic auditor to review all claims since 2019, 9. Implemented emergency rules to enhance and expand AHCCCS authority to exclude providers affiliated with bad actors, 10. Elevated three behavioral health provider types to the high-risk category for all new registrants, requiring fingerprints, on-site visits, background checks, and additional disclosures, 11. Implemented federal authority to impose a moratorium on new provider registrations for all Behavioral Health Outpatient Clinics, Integrated Clinics, Non-Emergency Transportation providers, Behavioral Health Residential Facilities, and Community Service Agencies, 12. Ended approval of retroactive provider registrations without good cause documentation, 13. Eliminated the ability for providers to bill on behalf of others, 14. Eliminated the ability for a member to switch enrollment from a managed care health plan to the American Indian Health Program (AIHP) over the phone, 15. Added a data request process for law enforcement agencies to assist with missing persons cases, and 16. Revised the Provider Participation Agreement (PPA) to explicitly require that if a provider stops providing services to AHCCCS members during an ongoing investigation, they must help the member transition to a new provider for care. Similarly, they are required to provide to AHCCCS a member census and, upon request, any other information needed to assist in care coordination. If they do not comply, AHCCCS has the right to file an injunction to require the provider to comply with the PPA. AHCCCS plans to implement additional measures to further strengthen the agency’s ability to detect and prevent potentially fraudulent activity. A partial list includes: • Requiring visual attestation of individual billers, • Requiring third-party billers to disclose terms of compensation, and • Determine methodology for AIHP enrollment criteria.
Assistance listing number and program name: 84.425C COVID-19 Education Stabilization Fund – Governor’s Emergency Education Relief (GEER) Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of S...
Assistance listing number and program name: 84.425C COVID-19 Education Stabilization Fund – Governor’s Emergency Education Relief (GEER) Fund Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completion date: July 31, 2023 Agency’s Response: Concur All recommendations have been implemented. During fiscal year 2023, the Office took significant corrective action and completed Federal Funding Accountability and Transparency Act (FFATA) reporting on a monthly basis, as required. Additionally, the Office has worked closely with its U.S. Department of Education program officer to correct inaccurate information previously reported in the FFATA reporting system. Finally, although the Office did not report awards in the FFATA reporting system in a timely manner during fiscal year 2022, it did comply with all U.S. Department of Education GEER annual reporting requirements. The information reported, including awardees, award amounts, and spending to date, is available to the public through the U.S. Department of Education’s federal pandemic relief funding transparency portal (https://covid-relief-data.ed.gov/). The Office has also conducted a staffing assessment and is adding resources to perform reporting activities.
Assistance listing number and program name: N/A Agency: Department of Education Name of contact person and title: Mark Belanger, Budget Director Anticipated completion date: October 31, 2023 Agency’s Response: Concur The Department agrees with this finding and will implement the following: • Trai...
Assistance listing number and program name: N/A Agency: Department of Education Name of contact person and title: Mark Belanger, Budget Director Anticipated completion date: October 31, 2023 Agency’s Response: Concur The Department agrees with this finding and will implement the following: • Train designated staff responsible for preparing the Schedule of Expenditures of Federal Awards (SEFA) on State of Arizona Accounting Manual (SAAM) requirements. • Establish a reconciliation process to validate expenditures prior to submitting report • Staff will review federal resources for Assistance Listing Numbers (formerly CFDAs) to ensure proper title reporting • Designated staff will stay current on all federal regulations and SAAM requirements for reporting
Assistance listing number and program name: 84.010 Title I Grants to Local Educational Agencies 84.425D Education Stabilization Fund – Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425U Education Stabilization Funds – American Rescue Plan Act – ESSER FUND (ARP ESSER) Agency: Depar...
Assistance listing number and program name: 84.010 Title I Grants to Local Educational Agencies 84.425D Education Stabilization Fund – Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425U Education Stabilization Funds – American Rescue Plan Act – ESSER FUND (ARP ESSER) Agency: Department of Education Name of contact person and title: Deidre Mai, Deputy Associate Superintendent of Grants Management Krystal Chacon, Compliance Coordinator of Grants Management Anticipated completion date: January 30, 2024 Agency’s Response: Concur The Department agrees with findings and will implement the following: • Immediately report on the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System the required information for subawards for all federal programs, including the following: o 84.010 Title I Grants to Local Educational Agencies o 84.425D Education Stabilization Fund—Elementary and Secondary School Emergency Relief (ESSER) Fund o 84.425U Education Stabilization Funds – American Rescue Plan Act—ESSER Fund (ARP ESSER). • Develop procedures that follow the State’s accounting manual for reporting subaward actions exceeding $30,000 no later than month-end of the month following the subaward action, as required by the FFATA and federal Uniform Guidance, and implement procedures requiring independent reviews to: o Ensure the subaward data is complete and accurate prior to uploading it to the federal government’s reporting system by crosschecking the agency’s Grants Management Enterprise (GME) System FFATA report against the GME Grant Summary report. o Verify that the subaward data uploaded to the federal government’s reporting system was complete and correctly displayed by crosschecking USASpending.gov data against the GME FFATA and Grant Summary reports. • Identify validation inaccuracies in FFATA data report from state’s GME system. o Develop a new FFATA report with system vendor. o Review and confirm the FFATA data parameters are correct. • Assign new staff to FFATA reporting and train all staff on new procedures. • Add FFATA reporting to Grants Management continuous improvement process goals. • Produce a monthly status report to be shared and reviewed by the Deputy Associate Superintendent of Grants Management.
Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completio...
Assistance listing number and program name: 21.027 Coronavirus State and Local Fiscal Recovery Funds Agency: Arizona Governor’s Office of Strategic Planning and Budgeting (Office) Name of contact person and title: Sarah Brown, Director Governor’s Office of Strategic Planning & Budgeting Completion date: October 2023 Agency’s Response: Concur The Office recognizes the importance of transparency in the utilization of Federal grants and has taken significant corrective action to resolve any inaccuracies in Federal grant reporting. The Office has implemented the following to ensure reporting inaccuracies and program expenditure understatements do not occur: 1. The Office has conducted a comprehensive review and has thoroughly examined the current reporting procedures and identified the gaps that led to the reporting inaccuracies and understatement of program expenditures. This has helped us understand the root causes and implement appropriate corrective measures. 2. The Office has enhanced reporting mechanisms: Based on the comprehensive review noted in response one, the Office is working to develop improved reporting procedures to ensure accurate submission of grant expenditure data. This may include revised standardized templates, improved guidelines, and enhanced communication channels both for Office staff and externally with grant recipients. 3. The Office will strengthen internal controls: The Office has implemented a monthly reconciliation process to review grantee expenditures and fiscal activity to ensure accurate reporting. The Office will continue to improve internal controls to prevent similar issues from occurring in the future. This will involve strengthening oversight, providing additional training to staff members involved in reporting processes, and implementing regular quality assurance checks, along with improved grant recipient monitoring.
Assistance listing number and program name: 21.023 COVID-19 Emergency Rental Assistance Program Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Department of...
Assistance listing number and program name: 21.023 COVID-19 Emergency Rental Assistance Program Agency: Department of Economic Security Name of contact person and title: Molly Bright, DCAD Assistant Director Anticipated completion date: December 31, 2023 Agency’s Response: Concur The Department of Economic Security will address the audit recommendations as follows: 1. Develop and implement written policies and procedures to ensure the system used to process ERA claims and report program information produces summarized data on its federal reporting dashboard that are complete and accurate and comply with the federal agency’s reporting guidelines. The Department will develop written policies and procedures to ensure the information produced by the system used for processing ERA claims and program information is accurate and complete when providing this data to the federal reporting dashboard. These policies and procedures will bring the Department into compliance with the federal agency’s reporting guidelines. Department staff will be trained in accordance with the policies and procedures. 2. Follow its policies and procedures to retain all records relating to a federal award for a period of 3 years from the date of its submission of the final expenditure report. The Department will improve its compliance with its Record Retention policies and procedures, and will retain for 3 years all records that are required as outlined within the provisions of the federal awards received by the Department. 3. Verify the ERA-reported program information and the federal reporting dashboard to the underlying system data during each report’s review and approval process. The Department will, during each report’s review and approval process, sample the information from the underlying system prior to submitting it to the federal agency to verify its accuracy. This process will be included within the Department’s written policies and procedures created for ERA federal reporting. 4. Prepare and retain detailed documentation and submitted reports, such as system reports, queries, or screenshots, to support the program information it reports to the federal agency for each ERA award. The Department will assemble and retain all detailed documentation and submitted reports, such as but not limited to the aforementioned items, to provide support for the program information that the Department reports to the federal agency for each ERA award it receives. These documents and reports will be maintained in accordance with the Department’s Record Retention policies and procedures and federal requirements.
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