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Corrective Action Plans

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Finding 28306 (2022-017)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complete co...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: January 2023 (first and third items) and February 2023 (second item) Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28305 (2022-016)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________, ________, and ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and s...
Department: Redacted Title: ________ over the ________, ________, and ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: June 30, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28304 (2022-015)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ within the ________ and ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation ...
Department: Redacted Title: ________ over ________ within the ________ and ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: June 30, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28298 (2022-089)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The comple...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: May 31, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28297 (2022-088)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagre...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: June 1, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28289 (2022-079)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303
Department: Health and Human Services Title: Internal control over the CCDF Cluster eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: DHHS believes the current internal controls that ar...
Department: Health and Human Services Title: Internal control over the CCDF Cluster eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: DHHS believes the current internal controls that are in place provide reasonable assurance that DHHS is managing the funds in compliance with all regulations. Reasons include; ? The ongoing quality assurance process is one of the major controls in place. In 2019, the OCFS Quality Assurance (QA) team, separate from the Child Care Subsidy Program (CCSP) team, comprised of 10 staff, began conducting 23 CCSP case reviews per month. This is systematic monitoring. QA uses the initial documentation submitted by the parent (applications, proof of income, etc.) and checks it against the information in the MACWIS system to ensure eligibility is calculated correctly and data was entered accurately. ? A summary of findings from the QA check is provided to CCSP management each month. CCSP management documents the needed remediation plan, with the Financial Resource Specialist (FRS) making the necessary corrections as soon as possible. Additionally, CCSP management conducts internal periodic audits of files and evaluates deficiencies. ? Information Technology Controls minimizes potential errors by utilizing pre-defined drop-down menus of approved entries. Several fields limit the number of characters allowed to be entered or only allow numeric entries. ? The Information Technology system provides an enhanced internal control that provides visual cues to enter dollar amounts. Users receive an error message if data is entered incorrectly. ? The Financial Resource Specialist Staff Manual provides detailed, step-by-step instructions of the process for entering information into the Information Technology system to ensure accuracy and consistency of data entry. Staff are trained using this manual and are provided ongoing access to the manual. Staff undergo regular training on the eligibility determination process. DHHS believes the process and technical solutions in place are a reasonable attempt to assure proper eligibility determination for CCSP funding. Completion Date: N/A Agency Contact: Todd Landry, Director of the Office of Child and Family Services, DHHS, 207-624-7900
View Audit 32781
Finding 28266 (2022-076)
Significant Deficiency 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.303 § 200.332
Department: Health and Human Services Title: Internal control over TANF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise the standard operating procedures to include a search for out of state su...
Department: Health and Human Services Title: Internal control over TANF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise the standard operating procedures to include a search for out of state subrecipients. Completion Date: April 30, 2023 Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
View Audit 32781
Finding 28265 (2022-075)
Significant Deficiency 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: Due to the nature of corrective action pl...
Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: Due to the nature of corrective action plans, and the timing of recent edits to the standard operating procedures in February and May of 2022, a corrective action plan is not warranted at this time. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28223 (2022-062)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagre...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: August 9, 2022 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28222 (2022-061)
Significant Deficiency 2022
State of Maine
ME
Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.302 § 200.303
Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will reconcile daily files for the Immunization grants from 2...
Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will reconcile daily files for the Immunization grants from 2021 to present. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28212 (2022-056)
Significant Deficiency 2022
State of Maine
ME
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
Department: Education Title: Internal control over ESF special reporting needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: Beginning in February 2022, the Department implemented a procedure for reviewing FFATA reports for accuracy prior to submission. Wh...
Department: Education Title: Internal control over ESF special reporting needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: Beginning in February 2022, the Department implemented a procedure for reviewing FFATA reports for accuracy prior to submission. Where this finding relates to FFATA reports prior to February 2022, and the Department has taken steps to address the previous finding, management feels that no further corrective action is necessary. Completion Date: February 28, 2022 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161
View Audit 32781
Finding 28150 (2022-021)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.303
Department: Labor Administrative and Financial Services Title: Internal control over valuing estimates for the allowances for uncollectible unemployment insurance receivables needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of the State Con...
Department: Labor Administrative and Financial Services Title: Internal control over valuing estimates for the allowances for uncollectible unemployment insurance receivables needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of the State Controller (OSC) will provide guidance to the Department of Labor (DOL) to develop a reporting mechanism that will provide a more detailed analysis of the activity of the receivable balances. The OSC is responsible for determining the estimates in the financial statements. The accounting estimates are based on subjective, as well as, objective factors; therefore, professional judgement is required to estimate an amount for uncollectible receivables using an aging methodology, which is considered a common and acceptable method within the industry. Management's opinion is that this method is not overly sensitive to variations, is consistent with historical patterns and is not overly subjective or susceptible to bias. Applying this methodology, the OSC and the DOL accumulate relevant, sufficient, and reliable data on which to base the estimate. Additionally, we believe that the estimate is presented in conformity with the applicable accounting principles and that disclosure is adequate. The OSC recently performed a five-year trend analysis of historical collections with information provided by the DOL. The OSC compared the percentages and the assumptions used in the past and updated the reserve percentages accordingly. The OSC will continue to use the rolling year trend analysis with the actual collection data, as provided by the DOL, to update the reserve percentage. The DOL implemented a new system and the OSC will continue to review the reserve process to ensure the allowance continues to be valued properly. Completion Date: June 30, 2023 Agency Contact: Stacey Thomas, Financial Management Coordinator, OSC, 207-626-8431
View Audit 32781
Finding 28148 (2022-047)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagree...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: July 1, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28117 (2022-020)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disa...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: May 1, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28116 (2022-019)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Department: Administrative and Financial Services Health and Human Services Title: Internal control over financial reporting of OFI overpayments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department of Health and Human Services and the Offic...
Department: Administrative and Financial Services Health and Human Services Title: Internal control over financial reporting of OFI overpayments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department of Health and Human Services and the Office of the State Controller agree that the variance between the receivable and reserve should be booked as a deferred inflow. A claim termination policy will be established in accordance with federal regulations. Completion Date: June 30, 2023 Agency Contact: Sandra Royce, Director of Financial Reporting, OSC, 207-626-8451 Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28105 (2022-043)
Significant Deficiency 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Department: Education Title: Internal control over CACFP eligibility needs improvement Questioned Costs: Known: $50,275 Likely: Undeterminable Status: Corrective action complete Corrective Action: The Department added to the check list a space for the on-site documentation for the pre-approval site ...
Department: Education Title: Internal control over CACFP eligibility needs improvement Questioned Costs: Known: $50,275 Likely: Undeterminable Status: Corrective action complete Corrective Action: The Department added to the check list a space for the on-site documentation for the pre-approval site visit to be uploaded into CNPWeb. The Department made the pre-site visit mandatory before the start of the program. Completion Date: March 6, 2023 Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781 Questioned Costs: $1
Finding 28102 (2022-001)
Significant Deficiency 2022
Ashe Memorial Hospital, Inc.
NC
Reporting Significant Deficiency Internal Control / Segregation of Duties
Department of Health and Human Services Ashe Memorial Hospital, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs i...
Department of Health and Human Services Ashe Memorial Hospital, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 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 PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend the organization review the lost revenue calculation in future periods to ensure that all hospital revenue is being included in calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. While we are not anticipating any future Lost Revenue calculations, we will have this reviewed by our accounting firm if the situation arises. Name of the contact person responsible for corrective action: Charles Wright, CFO Planned completion date for corrective action plan: 9/30/23 If the Department of Health and Human Services has questions regarding this plan, please call Charles Wright, CFO at 336-846-0798.
View Audit 30816
Finding 28101 (2022-003)
Significant Deficiency 2022
Los Angeles Jewish Home for the Aging
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
FINDING 2022-003 ? Significant Deficiency in Internal Controls over Compliance Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are submitted in a timely manner. Corrective Action Plan: We have implemented new processes to make sure our third ...
FINDING 2022-003 ? Significant Deficiency in Internal Controls over Compliance Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are submitted in a timely manner. Corrective Action Plan: We have implemented new processes to make sure our third party preparers are engaged on time with enough lead-time to prepare the reports. Since the filing of the Period 2 PRF report for Grancell Village, we have filed all other reports timely. Contact Person Responsible for Corrective Action Plan: Mark C de Baca, Corporate Controller Anticipated Completion of Corrective Action Plan: June 30, 2023
View Audit 28712
Finding 28100 (2022-002)
Significant Deficiency 2022
Los Angeles Jewish Home for the Aging
CA
Reporting HUD Housing Programs Significant Deficiency
FINDING 2022-002 ? Significant Deficiency in Internal Controls over Compliance Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Review controls should be in place by someone other than the ...
FINDING 2022-002 ? Significant Deficiency in Internal Controls over Compliance Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Review controls should be in place by someone other than the preparer of the report to ensure information is accurate prior to submission of the report. Corrective Action Plan: We have strengthened controls over review procedures over grant reporting by having the corporate controller review all PRF reports for accuracy and agree amounts to LAJH?s financial statements prior to filing. We have also improved our system generated financial reports to assist with the verification of the report preparer?s work. Contact Person Responsible for Corrective Action Plan: Mark C de Baca, Corporate Controller Anticipated Completion of Corrective Action Plan: June 30, 2023
View Audit 28712
Finding 28087 (2022-040)
Significant Deficiency 2022
State of Maine
ME
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will finalize the reconciliations and take the necessary steps t...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will finalize the reconciliations and take the necessary steps to put the cash balances where they belong. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28058 (2022-038)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disa...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: March 31, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28057 (2022-037)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complet...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department agrees with this finding. The Department?s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: September 30, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28056 (2022-036)
Significant Deficiency 2022
State of Maine
ME
Reporting Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Department: Education Title: Internal control over Child Nutrition donated food inventory needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: A Food Distribution Program (FDP) staff member and Director will attend the American Commodity Distribution Conf...
Department: Education Title: Internal control over Child Nutrition donated food inventory needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: A Food Distribution Program (FDP) staff member and Director will attend the American Commodity Distribution Conference in April to get a better understanding of the program. FDP staff and the Director will evaluate the program for efficiencies. FDP staff and the Director will work to align CNPWeb with the needs of the program. Completion Date: April 30, 2023, July 1, 2023 and September 1, 2023 respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 32781
Finding 28047 (2022-029)
Significant Deficiency 2022
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disa...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department partially agrees with this finding. The Department?s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: April 30, 2023 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 32781
Finding 28046 (2022-028)
Significant Deficiency 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency § 200.303
Department: Health and Human Services Title: Internal control over EBT card security needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise current standard operating procedures to include enhanced, regular monthly management revi...
Department: Health and Human Services Title: Internal control over EBT card security needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise current standard operating procedures to include enhanced, regular monthly management review of activity logs. Completion Date: June 30, 2023 Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
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