Corrective Action Plans

Finding 32973 (2022-001)

Significant Deficiency 2022

MI

Reporting Significant Deficiency

Hurley Medical Center June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Planned Corrective Action: The grant adminis...

Hurley Medical Center June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Planned Corrective Action: The grant administrator and accountant will review contract for reporting requirements and add submission dates to work calendars with reminders. Contact person responsible for corrective action: Keith Poniers, Chief Financial Officer Director Anticipated Completion Date: This has been corrected.

View Audit 32955

Finding 32972 (2022-001)

Significant Deficiency 2022

City of Pittsfield, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Gina Armstrong Corrective Action Planned: After th...

Finding No. 2022-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Gina Armstrong Corrective Action Planned: After the over reporting was identified the city reviewed the Treasury report against the general ledger and was able to identify all the expenditures that were reported twice in two consecutive quarterly reports. The city will make take corrective action to amend the report submitted to US Treasury to address the over reporting of expenses. These adjustments will result in the reconciliation of the general ledger and the reports submitted to Treasury. Anticipated Completion Date: No later than April 30, 2023

View Audit 32465

Finding 32941 (2022-004)

Significant Deficiency 2022

Bristol Bay Area Health Corporation and Subsidiary

AK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchor...

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchorage, AK resulting in filling nearly all vacancies as of March 2023. We agree with this finding and have taken steps to ensure that all program expenditures have adequate supporting documentation.

View Audit 24470 Questioned Costs: $1

Finding 32934 (2022-002)

Significant Deficiency 2022

Summit Community Care Clinic, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categorie...

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a procedure to randomly test ten Sliding Fee Discounts per service line monthly to ensure we are applying the correct discounts and the patient is paying the correct discounted amount. The Organization will train staff to test Sliding Fee Discounted visits going forward starting July 1, 2023.

View Audit 29462

Finding 32932 (2022-001)

Significant Deficiency 2022

Oxnard Pathway to Educated Nutrition INC

CA

Cash Management Significant Deficiency

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending Septembe...

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending September 30, 2022. Findings: 2022-001 CACFP-Cash Management Provider checks outstanding without being reissued, payments not being received in a timely manner, not monitoring outstanding checks and follow up with providers. Reason: Fraud was found on our provider account. The account was closed in May 2022. New provider account opened May 2022. Oversight on our part by not referring back to uncleared checks on bank reconciliations in closed account. Action Taken: Payments were made as soon as we were able to verify that the checks were actually uncleared. The funds were sent via direct deposit to the providers that were found outstanding during our audit. A copy of those payments was sent to the auditors. Corrections: Provider Account- Our agency no longer issues paper checks to our providers. All providers receive their reimbursements via direct deposit. Providers are required to fill out an authorization form with their banking information giving us permission to deposit into the account listed on the form. If funds are returned due to incorrect banking information, the provider is contacted and made aware of the return. The money is redeposited into their account once the current banking information is received. A new updated authorization form is required to be sent in to keep on file. We monitor our accounts online frequently to ensure that any returned funds get resolved and reissued immediately. Administrative Costs Account- Our agency still issues paper checks to pay all administrative costs monthly. Between 8-12 checks are issued during the month. We monitor our account online and check off as each check clears. If a check has not cleared by the last week of the month, we will call the payee to verify receipt of check. If check has not been received, we will issue a stop payment on the check and reissue as soon as possible. Our CPA flags any uncleared checks or direct deposits that are outstanding when reconciling our accounts. Hard copies of the reconciliations are given to the director for review and to keep on file. The CPA is required to make the director immediately aware upon finding an outstanding check/direct credits via phone call or verbally in person.

View Audit 29458

Finding 32900 (2022-004)

Significant Deficiency 2022

Nyos Charter School, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding #2022-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency COVID-19 Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ARP) Assistance Listing # 84.425U Contract Nu...

Finding #2022-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency COVID-19 Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ARP) Assistance Listing # 84.425U Contract Numbers: S425U210042, S425U210042 Contract Years: 06/30/21 ? 09/30/23, 11/08/21 ? 08/31/24 Recommendation: Develop policies and procedures to ensure retention of documentary evidence of approved timesheets to ensure accuracy of reporting and allowability. Planned corrective action: The Assistant Director of Human Resources will develop and implement written procedures to ensure that documentation of time worked is reviewed and appropriately retained. Responsible officer: Matthew May, Assistant Director of Human Resources Estimated completion date: January 31, 2023

View Audit 28637

Finding 32898 (2022-006)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Reporting Significant Deficiency

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Homeland Security 2022-006 Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Office update their current internal control to include continuous monitoring and reviewing of project obligations to ensure that reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The Public Assistance team has updated the project version workflow in SCEMD?s South Carolina Recovery Grants (SCRecoveryGrants.org; known as SCRG) system to make sure the obligation information is received timely by the Finance and Administration team. The Fiscal Analyst responsible for reporting is now notified via SCRG automated email when a new obligation is made and when an existing obligation is modified. B. The Finance and Administration team began pulling records for FFATA reporting by obligation date instead of pulling records of reimbursements processed in April 2022 in response to a finding in a different Federal Grant program. This corrective action was implemented in all our Federal Grant Programs. FFATA reporting after May 2022 has been reported by the last day of the month following the month that the subaward was made for awards greater than $30,000. C. The Finance and Administration team will continue to save a pdf record of the monthly FFATA reports made. D. The Finance and Administration Team and the Fiscal Analyst responsible for reporting will continue to make efforts to update reporting that was not reported prior to April 2022. We will complete additional reviews of required FFATA reporting through June 30, 2023. Names of the contact persons responsible for correction action: Ms. Jessica Jones, State Public Assistance Officer; Ms. Brittany Hammond, Chief of Finance and Administration Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32887 (2022-005)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Eligibility Significant Deficiency

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The fin...

Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-005 Medicaid Cluster; Children?s Health Insurance Program (CHIP) ? Assistance Listing No. 93.775, 93.777, 93.778; 93.767 Recommendation: We recommend the Department strengthen controls over eligibility determinations to ensure documentation is maintained and reviewed in accordance with its State plan and federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The agency continues to implement an Eligibility Performance and Remediation process, which includes internal Eligibility Quality Assurance (EQA) monthly case reviews, as well as third party case reviews conducted by the University of South Carolina Core for Applied Research and Evaluation (USC CARE). Eligibility Policies and Procedures provide instructions for a worker to ensure the case file is complete for all eligibility criteria based on policy, prior to making a determination. The policy is included in staff training and is evaluated as part of quality assurance activities. Supervisors are responsible for monitoring staff daily by using data available via system of record, the electronic document management system (OnBase), workload management software, as well as through case spot reviews. Supervisors meet monthly with each staff member to review Eligibility Quality Assurance (EQA) findings to identify and address issues that impact performance, as well as to facilitate corrections to incorrect determinations identified through the EQA process. Errors are identified via error codes and descriptions. EQA reviews are conducted and housed in a state-developed tool to allow for creation of reports that can be generated based on supervisor, worker, work type, error code or overall accuracy. The state compares errors identified through audits and federal reviews such as payment error rate measurement with internal and third party EQA error trends and use this monitoring method to identify trends, develop mitigation strategies and to determine impact of those strategies on these errors. During the 4th quarter of calendar year 2022, 15,716 cases were reviewed by EQA with the following results pertaining to missing documentation: Error Description, Q1 CY2022 % Cases Reviewed, Q2 CY2022 % Cases Reviewed, Q3 CY2022 % Cases Reviewed, Q4 CY2022 % Cases Reviewed: The application was not signed, 0.03%, 0.01%, 0.02%, 0.30%; The application could not be located in the case file, 0.02%, 0.03%, 0.01%, 0.03%; Level of care was not in the case file or in Phoenix, 0.02%, 0.01%, 0.01%, 0.01%; The case record was missing SSN or proof of application for SSN, 0.25% 0.36%, 0.26%, 0.00%; In response to these findings, the Eligibility department will conduct email and face-to-face communication with managers, supervisors and staff regarding these findings and a reminder of documentation requirements in policy, as well as to ensure supervisors are assessing for this requirement in casefile spot checks. This will also be discussed on an upcoming Eligibility Supervisor call and shared in the Eligibility, Enrollment, and Member Services Newsletter. These requirements will also continue to be emphasized in new worker and staff refresher training. Name(s) of the contact person(s) responsible for corrective action: Lori Risk Planned completion date for corrective action plan: Email, face-to-face and newsletter communications: June 2023; EQA Procedures, staff training ? Ongoing.

View Audit 28588

Finding 32881 (2022-016)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Reporting Significant Deficiency

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-016 Adoption Assistance - Assistance Listing: 93.659 Recommendation: We recommend that the Department continue to review its internal controls to ensure that federal reports are free from error and clearly supported prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. Most of the discrepancies found involved current-period activity correctly posted to prior year grants which should have been reported as current quarter activity but was mistakenly reported as prior-quarter adjustments. Through discussions with the Department?s regional IV-E fiscal reporting contact, the Grants Accounting and Reporting staff have further clarified their understanding of when it is appropriate to report activity as a prior-quarter adjustment versus current-period activity, and they now have a clear understanding of the rules. The Department will correct the CB-496 reports for the quarter ending September 30, 2021, for the activity improperly reported as prior quarter adjustments and the amounts improperly reported as current quarter claims on the June 30, 2022, quarter ending report as soon the reports are made available to update in the reporting system by federal authorities. Going forward, as part of the established review process, the Grants Accounting and Reporting manager will specifically review the transactions and supporting documentation to ensure the correct treatment of prior-quarter adjustments and current-quarter activity. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Finding 32875 (2022-018)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-018 Adoption Assistance, CCDF Cluster - Assistance Listing Nos.: 93.659, 93.575, and 93.596 Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The change involved allocation based on newly-tracked case management time statistics instead of benefit payment statistics. The new time statistics were available for the first time in the quarter tested, and management considers the new method to be preferable to that previously used. Per CFR 45, Part 95, Subpart E, Section 95.515, the Department can implement changes to its cost allocation beginning with the effective date of its request for approval to do so; it is not required to receive the approval first. Management did submit a request for approval of this change with Cost Allocation Services, but the request was effective as of the beginning of the following quarter, thus did not include the quarter in question. The department will recompute the cost allocation for the quarter in which the exception occurred using the previous allocation method and will record an adjustment to correct the amounts allocated. The clerical error referenced would not have occurred had the various base calculation worksheets been integrated with one another as appropriate and with the allocation calculation worksheets. We will link these worksheets beginning with those used in the allocation for the quarter ending March 31, 2023. Name(s) of the contact person(s) responsible for corrective action: David O?Kelly, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32874 (2022-017)

Significant Deficiency 2022

State of South Carolina

SC

Questioned Costs Period of Performance Subrecipient Monitoring

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-017 CCDF Cluster - Assistance Listing: 93.575 and 93.596 Recommendation: We recommend that the Department review and update internal controls to ensure all expenditures charged to federal awards are incurred within the grant's period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional controls have been implemented to ensure the Department?s Grants Accounting and Reporting manager and staff review and research all transactions posted in the liquidation period of a given grant year to ensure they include only those legally obligated as of the obligation date. The transactions incorrectly posted to the 2020 Discretionary Grant have now been correctly moved to the 2021 Discretionary Grant and are being replaced with qualified voucher expenditures previously moved from the 2020 Discretionary grant to the 2020 Mandatory Grant. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 28588 Questioned Costs: $1

Finding 32872 (2022-011)

Significant Deficiency 2022

State of South Carolina

SC

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

US Department of Health and Human Services The South Carolina Department of Health and Environmental Control respectfully submits the following corrective action plan for the year ended 6/30/22. The findings from the schedule of findings and questioned costs are discussed below. The findings are n...

US Department of Health and Human Services The South Carolina Department of Health and Environmental Control respectfully submits the following corrective action plan for the year ended 6/30/22. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF Health and Human Services 2022-011 Immunization Cooperative Agreements ? Assistance Listing No. 93.268 Recommendation: We recommend the Department ensure compliance visits are reviewed in accordance with Department policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To strengthen internal controls, the Department has discussed the finding with staff and stressed the importance of ensuring Centers for Disease Control guidelines are followed. Each person assigned to a site visit will complete the task within a six month signoff time frame. The Vaccines for Children Operations Director will ensure that the regions are up to speed and responsive to complete these tasks within the required timeframe. In addition, the corrective action plan will be communicated to staff at the next in-person regional meeting. Name(s) of the contact person(s) responsible for corrective action: Kim Paradeses Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32868 (2022-010)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-010 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office implement procedures to ensure reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has already designated an employee (SCOR Reporting Manager) to gain knowledge of FFATA and become the FFATA Reporting point of contact. SCOR is currently unable to report grants in the FFATA Subaward Reporting System (FSRS) because FSRS identifies the 2018 CDBG-DR and CDBG-MIT grants reporting entity under a different state agency. Because the information within FSRS is based off data entries within SAM.GOV, only HUD, as the Federal entity that issued the grant, can make changes within the system. SCOR is working with its assigned representative at HUD to identify and make the appropriate changes in SAM.GOV and FSRS. Once SCOR has control of the two grants in FSRS, SCOR will retroactively report on all subrecipient subawards in the CDBG-MIT program. In the future, SCOR will also report in FSRS any other subrecipient awards for CDBG-DR and CDBG-MIT. Name(s) of the contact person(s) responsible for corrective action: Ran Reinhard, Director of Operations Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32867 (2022-009)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-009 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office ensure staff preparing and entering transactions into the accounting system have a good working knowledge of account codes as defined by the South Carolina Comptroller General's Office (CG). In addition, supervisory personnel should closely review transactions to ensure proper classification in the general ledger. Further, the Office should seek guidance from the CG if questions regarding coding of transactions arises. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has developed and implemented the use of a Purchase Order Cover Sheet (POCS) (See example #1) to better identify subrecipient projects/vendors requiring the correct use 517 General Ledger Categories. The POCS is a check list of all required information needed to create a shopping cart / purchase order. A recent POCS form update added a field that requires the requester to identify the Project Management team, either State or Subrecipient. This selection will determine the General Ledger Category used by Finance. Since this issue was identified, SCOR Finance has completed a review of FY23 general ledger coding and will post corrective journal entries prior to year end to ensure compliance in future audits. Name(s) of the contact person(s) responsible for corrective action: Andrew DeRienzo, SCOR Finance Director Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32866 (2022-008)

Significant Deficiency 2022

State of South Carolina

SC

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FI...

The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-008 Community Development Block Grant (CDBG) ? Assistance Listing No. 14.228 Recommendation: We recommend that Department personnel consistently follow policies in place to ensure reports are properly reviewed by supervisory personnel prior to submission. Explanation of disagreement with audit finding: The South Carolina Department of Commerce agrees with the audit finding. Action taken in response to finding: All reports and documents to be submitted on behalf of the State?s Community Development Block Grant Program to the U.S. Department of Housing, Urban and Development (HUD), U.S. Department of Labor and FSRS.gov will follow a formal review process to include using track changes for documents and a final review by a CDBG staff member in a supervisory position. The designee for the final review will be the Deputy Director of Community Development or the CDBG Program Administrator. An acknowledgement of the final review will be documented to ensure the appropriate review has taken place. Name(s) of the contact person(s) responsible for corrective action: Caroline Griffin ? Deputy Director for Community Development Keely McMahan ? CDBG Program Administrator Planned completion date for corrective action plan: As of March 1, 2023, CDBG program management has adopted this corrective action plan to ensure a comprehensive review of reports by supervisory personnel prior to submission to the appropriate Federal agency.

View Audit 28588

Finding 32865 (2022-007)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Defense 2022-007 National Guard Military Operations and Maintenance (O&M) Projects Assistance Listing No. 12.401 Recommendation: We recommend the Office consistently adhere to its internal controls including maintaining the approved State Personnel Action form to support the personnel charges and allocations to applicable funding sources. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The missing forms in the personnel files identified in the audit were corrected. Completed as of March 03, 2023. B. The Office is conducting a complete audit of all personnel files to ensure internal control were implemented and files are accurately and adequately documented. The estimated date of completion is March 31, 2023. C. The Office will ensure that established policies and procedures are followed, and all documentation is completed prior to entering actions into SCEIS. Name of the contact person responsible for correction action: Mr. Robert Faulk, State Human Resources Director Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Finding 32860 (2022-015)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-015 Child and Adult Care Food Program - Assistance Listing: 10.558 Recommendation: We recommend that the Department review and update its internal controls to ensure a signed contract agreement containing suspension and debarment terms and conditions is on file for all subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program manager did retain the email and attachments that were sent to the provider with an explanation that their signature and return of the documents was required prior to their program participation, and management believes the document was executed. However, because the document could not be located, the Department and the provider executed a new agreement to correct the documentation deficiency in February 2023. Program staff are now conducting a 100% review of all active providers to ensure their program participation is supported by signed agreements on file. This review and any corrective measures found to be needed will be completed by April 30, 2023. In addition, management will explore with Information Systems staff the possibility of adding new system controls to confirm the uploading of required documents prior to enabling provider access to the system?s claims module. Management expects to complete any enhancements that can be made in this regard by December 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 28588

Finding 32859 (2022-014)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-014 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department review its internal controls to ensure timely notifications of application approvals and disapprovals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The Department has sound controls in place for tracking notification compliance. These normally function well to assure that all application decisions are made and communicated timely. During the period in which these exceptions occurred, the program manager was away from work for an extended time. Also, during that time two experienced program staff left the Department. The remaining program staff were then temporarily unable to keep up with the volume of required application reviews, determinations and notifications. In the future, if these situations arise additional resources will be directed to keeping up with the timely processing of application reviews and notifications. In addition, program management has requested that Information Systems staff add to the system dashboard metrics a field displaying pending file approval dates. This will further assure that all upcoming deadlines are met. Management expects these dashboard enhancements to be completed by May 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: May 31, 2023

View Audit 28588

Finding 32857 (2022-012)

Significant Deficiency 2022

State of South Carolina

SC

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022 ? 012 Adoption Assistance, Child and Adult Care Food Program ? Assistance Listing: 93.659, 10.558 Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department?s Grants Accounting and Reporting staff are following the established policies and procedures to ensure proper documentation is maintained to support the review and approval of draws prior to their execution. In every case the exceptions noted were draws that were done following group discussions that included the Department?s regional federal grant program representatives. Discussions were had to confirm the appropriate support and amounts of draws, and the conclusions of those discussions were that the Department should draw the amounts ultimately drawn. The Grants Accounting and Reporting Manager did approve the draws in advance but did not provide specific written approval. In one case the Grants Accounting Reporting Manager emailed the Department?s federal contact confirming the amount of funds we would draw, and the staff interpreted the email as authorization to proceed. Grants Accounting and Reporting staff have been instructed not to draw funds without express written approval, and they are complying with that requirement. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: Effective immediately

View Audit 28588

Finding 32851 (2022-004)

Significant Deficiency 2022

Felician University

NJ

Cash Management Internal Control / Segregation of Duties Reporting

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L ...

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L Recommendation: We recommend that the University review the current assignment of duties for individuals and incorporate review processes for individuals where appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented an approval process for drawdown. The Controller will obtain drawdown approval from the VP of Finance and CFO. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32849 (2022-005)

Significant Deficiency 2022

Felician University

NJ

Reporting Student Financial Aid Significant Deficiency

2022-005 - Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NS...

2022-005 - Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment and program information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University has evaluated and updated our procedures in overseeing submission to NSLDS and notified the appropriate staff. Management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cynthia Montalvo, Assistant Vice President of Enrollment Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32845 (2022-002)

Significant Deficiency 2022

Alamo Community College District

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report th...

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report that included the errors identified by the auditors was corrected and re-posted to Northeast Lakeview College?s (NLC) Higher Education Emergency Relief Fund (HEERF) webpage site on December 13, 2022. To ensure all NLC responsible management have a clear understanding of the relevant reporting requirements, all have received and reviewed a copy of the HEERF Quarterly Reporting PowerPoint Presentation and accompanying webinar notes from the June 23, 2022 Department of Education technical assistance webinar, and the Quarterly Reporting Tips posted on the HEERF Reporting and Data Collection website (https://www2.ed.gov/about/offices/list/ope/heerfreporting.html). Finally, NLC management has included the following external verification step in the process to ensure accuracy of methodology and alignment of financial records: The Grant Program Manager for the HEERF Institutional subaward will implement a two-step verify process prior to submission of the report for posting. Step 1 is an initial review and approval of report accuracy by the Vice President of Student Success followed by Step 2, a final review and authorization to submit the report for posting by the Vice President of College Services. Implementation Date: January 2023 Responsible Persons: Mr. Warren Hurd, Vice President of College Services; Dr. Tangila Dove, Vice President of Student Success; and Rudy Farias, Director of Strategic Initiatives

View Audit 33279

Finding 32843 (2022-001)

Significant Deficiency 2022

Alamo Community College District

TX

Student Financial Aid Special Tests & Provisions Reporting

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing an...

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing and the addition of a new audit report at the National Student Clearinghouse (NSC), additional steps were needed at the institutional level to guarantee the accurate reporting of student graduation status. To ensure correct and comprehensive reporting of students as ?graduated?, the Alamo Colleges District Center for Student Information (CSI) has implemented a three step process: 1) submitting a sixth submission audit per semester (recommended by NSC) which will provide graduated student information to NSC; 2) review of the DegreeVerify exceptions report each semester to identify any needed corrections and/or updates to report to NSC; and 3) completion and review of these processes will be done by a CSI Enrollment Service Professional and CSI Director and documented (signed off) on the monthly compliance certificate form. With these processes in place, CSI will be in line with NSC recommendations and allow the National Student Loan Data System (NSLDS) to align with correct graduation dates. At this time, all needed corrections to student ?graduated? status have been completed. Implementation Date: November 2022 Responsible Persons: Dr. Adelina S. Silva, Vice Chancellor of Student Success;

View Audit 33279

Finding 32806 (2022-004)

Significant Deficiency 2022

Sherburne County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through Septe...

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

View Audit 29346

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