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Finding 396353 (2023-043)
Significant Deficiency 2023
Finding: 2023-043 - The audit reviewed 25 TANF case files for beneficiaries who were single custodial parents caring for a child who is under 6 years of age and had their benefits reduced or terminated. Of the 25 cases, there were exceptions noted with 4 of them (16 percent). The following errors we...
Finding: 2023-043 - The audit reviewed 25 TANF case files for beneficiaries who were single custodial parents caring for a child who is under 6 years of age and had their benefits reduced or terminated. Of the 25 cases, there were exceptions noted with 4 of them (16 percent). The following errors were noted: • Two were assessed a penalty for too long due to untimely review of the case. • Two cases lacked sufficient documentation to support the penalty decision. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DPA will review and strengthen processes, procedures, and provide training for staff and supervisors. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Finding 396351 (2023-041)
Significant Deficiency 2023
Finding: 2023-041 - The audit reviewed 60 TANF case files for clients that were not engaged in work activities. Of the 60 cases, there were exceptions noted with 9 of them (15 percent). The following errors were noted: • Five were not assessed a penalty timely even though documentation showed that a...
Finding: 2023-041 - The audit reviewed 60 TANF case files for clients that were not engaged in work activities. Of the 60 cases, there were exceptions noted with 9 of them (15 percent). The following errors were noted: • Five were not assessed a penalty timely even though documentation showed that a penalty should have been assessed. • Two cases lacked sufficient documentation to determine whether a penalty should have been assessed. • Two cases’ benefit payments were incorrectly calculated based on the documentation. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DPA continues to strengthen processes, procedures, and training for staff and supervisors. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Finding 396350 (2023-040)
Significant Deficiency 2023
Finding: 2023-040 - One of the sixty cases tested (1.6 percent) had reported work activities that could not be supported by appropriate documentation which resulted in these work activities being reported inaccurately in the ACF-199 report. Questioned Costs: None Assistance Listing Number: 93.558 ...
Finding: 2023-040 - One of the sixty cases tested (1.6 percent) had reported work activities that could not be supported by appropriate documentation which resulted in these work activities being reported inaccurately in the ACF-199 report. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The division has initiated reconciliation of the ACF-199 to identify the cause of inaccuracy and to correct the report. The agency will determine appropriate internal controls to be implemented to ensure supporting documentation reflects accurate data that supports ACF-199 reporting. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Finding 396348 (2023-038)
Significant Deficiency 2023
Finding: 2023-038 - Two of sixty Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the eligibility of the recipient. The following errors were noted: • One case did not include child support documentation in the case file. • One case was for a...
Finding: 2023-038 - Two of sixty Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the eligibility of the recipient. The following errors were noted: • One case did not include child support documentation in the case file. • One case was for a person who was part of a family who had received assistance under TANF for more than the 60 months in another state and moved to Alaska and continued to receive assistance. Questioned Costs: $7,909 Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The division intends to implement quality control and training efforts using the statewide care review teams and statewide eligibility and learning specialist (SEALS) team. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
View Audit 305957 Questioned Costs: $1
Finding 396339 (2023-051)
Significant Deficiency 2023
Finding: 2023-051 - Sixty Medicaid and sixty CHIP recipients were randomly selected for eligibility testing. Auditors found inaccurate or unsupported eligibility determinations by State staff for 5 percent of Medicaid cases tested and 6 percent of CHIP cases tested. Testing revealed the following er...
Finding: 2023-051 - Sixty Medicaid and sixty CHIP recipients were randomly selected for eligibility testing. Auditors found inaccurate or unsupported eligibility determinations by State staff for 5 percent of Medicaid cases tested and 6 percent of CHIP cases tested. Testing revealed the following errors: Medicaid: • One case was ineligible for the whole year and benefits were available the whole year. • Two cases lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System for determining eligibility and benefits. CHIP: • One case’s application hasn’t been processed as of 6/30/2023 but benefits were paid during the year ended June 30, 2023. • One case was a child that had turned 19 in a previous year but benefits continued to be paid during the year ended June 30, 2023. • Two cases had unresolved help desk tickets about how to close a case, which led to the cases remaining open and benefits to be paid for one of the cases during the year ended June 30, 2023. Questioned Costs: AL 93.767: $ 167; AL 93.778: $ 960 Assistance Listing Number: 93.767; 93.775, 93.777, 93.778 Assistance Listing Title: CHIP; Medicaid Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding but not the questioned costs. CMS has notified the state that financial recoveries based on eligibility errors can only be pursued when identified by programs operating under CMS’ Payment Error Rate Measurement (PERM) program, under section 1903(u) of the Social Security Act and regulations at 42 CFR Part 431, Subpart Q. Corrective Action (corrective action planned): The division will continue to strengthen online staff development and training offerings available in the department’s electronic training portal, including courses on MAGI/CHIP Medicaid and ARIES. The agency continues to streamline the Statewide Case Review Team and the case review guidelines with the goal of increasing timeliness and accuracy. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
View Audit 305957 Questioned Costs: $1
Finding 396338 (2023-050)
Significant Deficiency 2023
Finding: 2023-050 - Sixty Medicaid and sixty CHIP recipients were randomly selected for eligibility testing. Testing revealed the following errors: Medicaid: • Twelve of the sixty recipients tested (20 percent), the State did not process applications in a timely manner or redetermine eligibility. Th...
Finding: 2023-050 - Sixty Medicaid and sixty CHIP recipients were randomly selected for eligibility testing. Testing revealed the following errors: Medicaid: • Twelve of the sixty recipients tested (20 percent), the State did not process applications in a timely manner or redetermine eligibility. The delays for completion of processing of the applications ranged from 46 days to 279 days as of June 30, 2023. CHIP: • Six of the sixty recipients tested (10 percent), the State did not process applications in a timely manner or redetermine eligibility. The delays for completion of processing of the applications ranged from 56 days to 225 days as of June 30, 2023. • One of the sixty recipients tested (1.6 percent), the beneficiary was due to have eligibility redetermined, however no information was submitted to the State for review and staff did not independently conduct a redetermination. For recipients following the Modified Adjusted Gross Income methodology, the State should have attempted to redetermine eligibility through electronic interfaces. Questioned Costs: None Assistance Listing Number: 93.767; 93.775, 93.777, 93.778 Assistance Listing Title: CHIP; Medicaid Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DPA will assess available resources to address timeliness of eligibility redeterminations. The division will also continue eligibility redeterminations in accordance with CMS approved public health emergency (PHE) unwinding requirements and plans. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Finding 396337 (2023-049)
Significant Deficiency 2023
Finding: 2023-049 - An examination of the Alaska Resource for Integrated Eligibility Services system during FY 22 identified significant internal control deficiencies. An examination was not performed in FY 23, however certain deficiencies noted in the FY 22 report have not been alleviated in FY 23....
Finding: 2023-049 - An examination of the Alaska Resource for Integrated Eligibility Services system during FY 22 identified significant internal control deficiencies. An examination was not performed in FY 23, however certain deficiencies noted in the FY 22 report have not been alleviated in FY 23. Questioned Costs: None Assistance Listing Number: 93.767; 93.775, 93.777, 93.778 Assistance Listing Title: Children’s Health Insurance Program; Medicaid Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DPA continues to work with its contractor to address Alaska Resource for Integrated Eligibility Services (ARIES) system internal control deficiencies. Completion Date (list anticipated completion date): The audit finding will be resolved in FY2024. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner
Finding: 2023-019 – The Department of Education and Early Development (DEED) did not file Federal Funding Accountability and Transparency Act reports for FY 23 Education Stabilization Fund programs, Title I-A, and Title I-C subawards. Questioned Costs: None Assistance Listing Number: 84.425D; 84.4...
Finding: 2023-019 – The Department of Education and Early Development (DEED) did not file Federal Funding Accountability and Transparency Act reports for FY 23 Education Stabilization Fund programs, Title I-A, and Title I-C subawards. Questioned Costs: None Assistance Listing Number: 84.425D; 84.425R; 84.425U; 84.425W; 84.010; 84.011 Assistance Listing Title: Elementary and Secondary School Emergency Relief Fund – COVID-19; Emergency Assistance for Non-Public Schools – COVID-19; American Rescue Plan – Elementary and Secondary School Emergency Relief Fund – COVID-19; American Rescue Plan – Homeless Children and Youth – COVID-19; Title I Grants to Local Educational Agencies (Title I-A); Migrant Education State Grant Program (Title I-C) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why):The department agrees with Finding 2023-001. Corrective Action (corrective action planned):The department will continue to work with our federal contacts to attempt to resolve FFATA reporting issues. Completion Date (list anticipated completion date): Completion date is unknown as the department has been working with the FSRS helpdesk, and federal program staff, for a significant period of time with little success. The main issue has been known since go live of FFATA reporting and the General Services Administration (GSA) claims to have implemented a solution effective March 10, 2021, however States continue to have the same issues. Agency Contact (name of person responsible for corrective action): Monique Siverly, Acting Division Operations Manager, Division of Administrative Services
Finding 396317 (2023-071)
Significant Deficiency 2023
Finding: 2023-071 - UAS had twenty-two stale Title IV checks greater than 240 days. Questioned Costs: None Assistance Listing Number: 84.007, 84.038, 84.063, 84.268, 84.379 Assistance Listing Title: Student Financial Assistance Cluster Views of Responsible Officials (state whether your agency ag...
Finding: 2023-071 - UAS had twenty-two stale Title IV checks greater than 240 days. Questioned Costs: None Assistance Listing Number: 84.007, 84.038, 84.063, 84.268, 84.379 Assistance Listing Title: Student Financial Assistance Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The UAS Bursar’s office, the Financial Aid Office are working with the Budget, Grants and Contract Office to send funds back to the Department of Education for the stale dated Title IV checks. A quarterly review will be performed to ensure future compliance. Completion Date (list anticipated completion date): November 2023 Agency Contact (name of person responsible for corrective action): Jonathan Lasinski, Vice Chancellor for Administrative Services, 907-796-6497
Finding 396312 (2023-062)
Significant Deficiency 2023
Finding: 2023-062 – DOT&PF management did not issue a management decision for the one single audit finding requiring follow-up in FY 23 within six months as required by federal law. Questioned Costs: None Assistance Listing Number: 20.509 Assistance Listing Title: FGRA Views of Responsible Offic...
Finding: 2023-062 – DOT&PF management did not issue a management decision for the one single audit finding requiring follow-up in FY 23 within six months as required by federal law. Questioned Costs: None Assistance Listing Number: 20.509 Assistance Listing Title: FGRA Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The Finance Officer will develop and implement a procedure to ensure management decisions for all subrecipient single audit findings are issued within six months of the audit report's acceptance by the federal audit clearinghouse. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Elizabeth Dunayski, Financial Services Manager
Finding 396309 (2023-059)
Significant Deficiency 2023
Finding: 2023-059 – DOT&PF's Division of Program Development does not have a formal process for managing user access to its transit data management system. Questioned Costs: None Assistance Listing Number: 20.509 Assistance Listing Title: Formula Grants for Rural Areas (FGRA) Views of Responsibl...
Finding: 2023-059 – DOT&PF's Division of Program Development does not have a formal process for managing user access to its transit data management system. Questioned Costs: None Assistance Listing Number: 20.509 Assistance Listing Title: Formula Grants for Rural Areas (FGRA) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The Division of Project Delivery will develop a procedure to manage user access to the system as well as working with system programmers to automatically deactivate user accounts after a period of inactivity. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Eric Taylor, Transportation Planner 3
Finding 396305 (2023-058)
Significant Deficiency 2023
Finding: 2023-058 – Contractor-certified payrolls tested for six construction projects were not submitted timely. Late payroll submission dates ranged from eight days to 189 days after the payroll payment date for the 158 certified payrolls tested. Questioned Costs: None Assistance Listing Number:...
Finding: 2023-058 – Contractor-certified payrolls tested for six construction projects were not submitted timely. Late payroll submission dates ranged from eight days to 189 days after the payroll payment date for the 158 certified payrolls tested. Questioned Costs: None Assistance Listing Number: 20.106 Assistance Listing Title: Airport Improvement Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): DOT&PF, in coordination with the Department of Labor, has implemented the AASHTOWare Project Civil Rights and Labor Module (AWP-CRL). This module provides a web-based platform where contractors submit certified payrolls for all contracts awarded after January 1, 2021. AASHTOWare provides tracking and monitoring of certified payroll through reporting. DOT&PF staff project managers are responsible for requesting certified payroll status reports from AASHTOWare to monitor if certified payrolls are received timely and follow up with the contractors if data is not received timely. DOT&PF management will provide training to DOT&PF staff to ensure that monitoring of timely submission of certified payroll is done. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Christine Langley, Data Modernization and Innovation Office Director
Finding 396304 (2023-057)
Significant Deficiency 2023
Finding: 2023-057 – DOT&PF management lacked internal controls to ensure the annual SF-271 equivalent report was supported, accurate, and complete. Questioned Costs: None Assistance Listing Number: 20.106 Assistance Listing Title: Airport Improvement Program Views of Responsible Officials (state...
Finding: 2023-057 – DOT&PF management lacked internal controls to ensure the annual SF-271 equivalent report was supported, accurate, and complete. Questioned Costs: None Assistance Listing Number: 20.106 Assistance Listing Title: Airport Improvement Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The support documentation for the SF 425 and SF 271 equivalent are documented in the FFR Working File. The FFR Working File goes through reviews by the Grants & Projects team to ensure no errors are found before reporting. DOT&PF has updated the procedures for the current FAA FFR that was submitted in December 2023. The update adds two signatures to document the preparation and approval of the SF 271 equivalent on the FFR Working File that will be converted to PDF and filed. Completion Date (list anticipated completion date): January 31, 2024 Agency Contact (name of person responsible for corrective action): Elizabeth Dunayski, Financial Services Manager
Finding 396303 (2023-056)
Significant Deficiency 2023
Finding: 2023-056 – One of four randomly selected (25 percent) and two of three judgmentally selected (67 percent) 5100-126 reports tested did not tie to support, resulting in an overstatement of expenditures. One of three judgmentally selected 5100-127 reports tested (33 percent) had multiple lines...
Finding: 2023-056 – One of four randomly selected (25 percent) and two of three judgmentally selected (67 percent) 5100-126 reports tested did not tie to support, resulting in an overstatement of expenditures. One of three judgmentally selected 5100-127 reports tested (33 percent) had multiple lines in error, resulting in overstatements of revenue and net assets. Questioned Costs: None Assistance Listing Number: 20.106 Assistance Listing Title: Airport Improvement Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The Finance Officer will ensure the procedures for the preparation, review, and approval of the 5100-126 and 5100-127 reports are updated to ask for support documentation for Ketchikan and Sitka airports and a complete review and approval is done before submission of the reports. The AIA Controller will develop and implement procedures to ensure proper preparation of the 5100-126 and 5100-127 reports with supervisory review and approval prior to report submission. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Elizabeth Dunayski, Financial Services Manager
Finding 396297 (2023-021)
Significant Deficiency 2023
Finding: 2023-021 – Department of Labor and Workforce Development staff did not file Federal Funding Accountability and Transparency Act (FFATA) reports for FY 23 Workforce Innovation and Opportunity Act (WIOA) Cluster subawards. Questioned Costs: None Assistance Listing Number: 17.258, 17.259, 17...
Finding: 2023-021 – Department of Labor and Workforce Development staff did not file Federal Funding Accountability and Transparency Act (FFATA) reports for FY 23 Workforce Innovation and Opportunity Act (WIOA) Cluster subawards. Questioned Costs: None Assistance Listing Number: 17.258, 17.259, 17.278 Assistance Listing Title: WIOA Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOLWD agrees with the finding. Corrective Action (corrective action planned): We developed department procedures for FFATA submission, and have submitted the FFATA reports on 3/4/2024. Completion Date (list anticipated completion date): March 2024 Agency Contact (name of person responsible for corrective action): Jeff Steeprow, Assistant Director
Finding 396295 (2023-067)
Significant Deficiency 2023
Finding: 2023-067 - In our testing of 60 tenants for the Moving to Work program, four instances were noted where the required 50058 report was not submitted to Housing and Urban Development, by Alaska Housing Finance Corporation, within the required 60‐day timeline. Questioned Costs: None reported ...
Finding: 2023-067 - In our testing of 60 tenants for the Moving to Work program, four instances were noted where the required 50058 report was not submitted to Housing and Urban Development, by Alaska Housing Finance Corporation, within the required 60‐day timeline. Questioned Costs: None reported Assistance Listing Number: 14.881 Assistance Listing Title: Moving to Work Demonstration Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Management agrees with the finding. Corrective Action (corrective action planned): Completed all transmittals to the Department of Housing and Urban Development of the outstanding 50058 forms. Completion Date (list anticipated completion date): September 29, 2023 Agency Contact (name of person responsible for corrective action): Catherine Stone, Director, Public Housing
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Altarum Institute and Subsidiaries Single Audit report for the year ended December 31, 2023, and the corrective action to be completed. 2023-001 – Payroll and Fringe Ben...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Altarum Institute and Subsidiaries Single Audit report for the year ended December 31, 2023, and the corrective action to be completed. 2023-001 – Payroll and Fringe Benefit Charges Auditor Description of Condition and Effect. The Institute has self-reported one individual that was working on the research and development cluster that had impermissible time charged to the grant for salaries and fringes. As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grant. Auditor Recommendation. It is our understanding that the Institute has already enhanced its practice facilitator oversight and management protocols by requiring check-in calls with participating clinics to verify practice facilitator engagement. It has also provided employees with compliant timekeeping and employee reimbursement training in 2023. Corrective Action. Altarum conducted quality assurance investigations and meetings with affected participating practices. To prevent this type of issue in the future, Altarum enhanced its practice facilitator oversight and management protocols to ensure that practice facilitators are appropriately conducting their assigned activities. This includes continuing the check-in calls with participating clinics. Altarum also provided employees with Compliant Timekeeping and Employee Expense Reimbursement training in July 2023, as well as the leadership team reiterating to the project team the importance of accurate books and records, including timekeeping and expense reporting. Altarum also launched its annual Government Contracting education module shortly thereafter, which also includes training on timekeeping and expense reporting. Lastly, Altarum took appropriate personnel actions and offered the Government a credit. Responsible Person. Tracy M. Lawyer, General Counsel and Secretary Anticipated Completion Date. 2024
View Audit 305939 Questioned Costs: $1
March 22, 2024 Corrective Action Plan SHAWL II, Senior Housing of Montague Finding: 2023-001 Condition: The Organization overpaid management fees by $250 for the year ended December 31, 2023. Regarding finding 2023-001 we will pay back the $250 that is owed to the organization in 2024. Moving forwar...
March 22, 2024 Corrective Action Plan SHAWL II, Senior Housing of Montague Finding: 2023-001 Condition: The Organization overpaid management fees by $250 for the year ended December 31, 2023. Regarding finding 2023-001 we will pay back the $250 that is owed to the organization in 2024. Moving forward we will make sure that the HUD-prescribed percentage of rental and other receipts used to calculate management fees are adjusted after changes to rent rates to ensure that the management fees charged are under the per-unit-per-month amount outlines in the management agent certification. Alex Valean, CPA Finance Supervisor, Affordable Living 40
Finding 396226 (2023-001)
Significant Deficiency 2023
Finding: 2023-001 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act direct recipients of grants or cooperative agreements are required to r...
Finding: 2023-001 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. As a result, the County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement. Responsible Person: Ellis Johnson II, Finance and Operations Manager (Office of Community and Economic Development) Anticipated Completion Date: December 31, 2024
2023‐002 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Assistance Listing Number: 21.027 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the Cit...
2023‐002 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Assistance Listing Number: 21.027 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the City develop an internal compliance checklist that includes required reports and due dates to be maintained for tracking and record keeping purposes to assist in monitoring compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A checklist is already in place and the City will evaluate and work with the Department of Treasury for ways to overcome the technical issues encountered, and acknowledged by the Department, that restricts the filing of reports in a timely manner. Quarterly filings with the Department will continue to be closely monitored. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Crystal S. Feast, MBA, Deputy Financial Services Director Planned completion date for corrective action plan: April 25, 2024
Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positi...
Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The Agency continues to identify and implement effective mitigating controls when possible. Current Agency procedures for journal entries include one position that is primarily responsible for preparation of journal entries and posting. The Agency is working on implementing procedures that involve program personnel assisting with preparation and/or review of journal entries. Name of responsible official: Nick Curran, Director of Business Operations Expected completion date: Ongoing, no formal expected completion date.
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and CommonBond Communities should return the excess distributions as soon as possible. Employees should be reminded of the procedures in place to ensure there is sufficient surplus cash to make di...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and CommonBond Communities should return the excess distributions as soon as possible. Employees should be reminded of the procedures in place to ensure there is sufficient surplus cash to make distributions. Proposed completion date – Management has begun the corrective action and is expected to complete additional training and CommonBond will return the excess distributions in 2024.
View Audit 305787 Questioned Costs: $1
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and should return the incentive performance fee to the organization. Employees should be reminded of the M2M program requirements and conditions for making incentive performance fee payments. Pro...
Name of contact person – Angela Riley, CFO Corrective action – The Corporation agrees with the finding and should return the incentive performance fee to the organization. Employees should be reminded of the M2M program requirements and conditions for making incentive performance fee payments. Proposed completion date – Management has begun the corrective action and the incentive performance fee has been repaid to the Organization as of March 22, 2024.
View Audit 305779 Questioned Costs: $1
Subject: Finding 2023-001 – Financial Close and Reporting and Delay in Reporting – Significant Deficiency Management agrees with the recommendation to strengthen existing policies and procedures surrounding financial close and reporting. Through the merger, effective October 1, 2023, CommuniCare Hea...
Subject: Finding 2023-001 – Financial Close and Reporting and Delay in Reporting – Significant Deficiency Management agrees with the recommendation to strengthen existing policies and procedures surrounding financial close and reporting. Through the merger, effective October 1, 2023, CommuniCare Health Centers has adopted stronger close processes to ensure the timeliness and accuracy of reporting. CommuniCare Health Centers has adopted policies from the surviving entity, OLE Health, which include: - Month-end check lists that ensure completeness of general ledger transactions - Month-end, quarter-end and year-end deadlines that ensure timeliness of financial reporting - Additional oversight, through the hiring of an Accounting Manager, that ensures accuracy of GAAP reporting
CORRECTIVE ACTION PLAN April 23, 2024 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2023. Audit Period: Year Ended December 31, 2023 SIGNIFICANT DEFICIENCY FINDING – FEDERAL AWARDS 2023-001 ALLOWABLE COSTS An employee requested...
CORRECTIVE ACTION PLAN April 23, 2024 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2023. Audit Period: Year Ended December 31, 2023 SIGNIFICANT DEFICIENCY FINDING – FEDERAL AWARDS 2023-001 ALLOWABLE COSTS An employee requested expense reimbursement through payroll which was default coded to the grant. The expense was for a different grant and noted as such in the description. The unallowed cost was charged to the incorrect grant and reimbursed by the grantor. Recommendation: Management should implement a review process to ensure payroll reimbursements are accurately allocated to the correct grant for reimbursement. Action Taken: The payroll expense reimbursement process has been reviewed and steps added to ensure expenses are being charged to the correct grants. This includes reviewing the notes included in the expense reimbursement submission. Correcting entries will be made when needed to ensure expenses are charged to the correct grant. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: April 23, 2024
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