Corrective Action Plans

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Earmarking Earmarking requirement was not met. Corrective Action Plan: State Procurement rules occasionally make it difficult to spend the earmark by the deadline. In the future, the committee that governs these earmarks will be more proactive about monitoring planned procurements to ensure they are...
Earmarking Earmarking requirement was not met. Corrective Action Plan: State Procurement rules occasionally make it difficult to spend the earmark by the deadline. In the future, the committee that governs these earmarks will be more proactive about monitoring planned procurements to ensure they are moving through the process so funds can be spent. In addition, vacancies contributed to falling short of the earmarking requirement, since those personnel funds were not spent. Vacancies will be monitored quarterly for re-allocation opportunities, and workforce development strategies will be developed and implemented to address shortages. Implementation Date: July 1, 2025 Responding Official: Keli, Acquaro, Administrator, Child & Adolescent Mental Health Division
Reporting - FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted resulting in noncompliance with the reporting requirement. Corrective Action Plan: Complete the implementation of the policies and procedures relating to the reporting of subawards to the new FSRS system to ...
Reporting - FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted resulting in noncompliance with the reporting requirement. Corrective Action Plan: Complete the implementation of the policies and procedures relating to the reporting of subawards to the new FSRS system to comply with the Federal reporting requirements. Implementation Date: April 1, 2025 Responding Official: John Valera and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
Finding 2024-001: Reporting – Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance Management agrees with the finding and the auditor’s recommendation. Contact Person responsible for corrective action: Elizabeth Comfort Finance Director ecomfort@clackamas.us 503-9...
Finding 2024-001: Reporting – Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance Management agrees with the finding and the auditor’s recommendation. Contact Person responsible for corrective action: Elizabeth Comfort Finance Director ecomfort@clackamas.us 503-936-5345 Corrective Action Planned: Procedures will be incorporated into the County workflow to provide additional monitoring, oversight, and record retention related to reporting of subawards greater or equal to $30,000. These will include: • Timely monitoring for the status of FFATA subaward reporting • Receive the FFATA subaward report to SAM.gov confirmation from Sub Recipient contractor • Retain documentation of submission to SAM.gov • Include quarterly cash-on-hand reports to award checklist to be completed in the Finance office • Compile listing of current open subrecipient agreements for adherence to FFATA contractor award reporting to ensure compliance Anticipated Completion Date: Implemented as a control to the Finance Grant checklist for each award March 20, 2025.
CCS transitioned to a new payroll system during the fiscal year ended June 30, 2024. The payroll system had deficiencies with reporting and allocation capabilities that are being resolved. Manual processes to track and record payroll allocations have been cumbersome and inefficient. These systems ...
CCS transitioned to a new payroll system during the fiscal year ended June 30, 2024. The payroll system had deficiencies with reporting and allocation capabilities that are being resolved. Manual processes to track and record payroll allocations have been cumbersome and inefficient. These systems are being updated to create accurate and timely reports to facilitate more efficient allocation processes. This is the responsibility of the CCS Executive Director of Human Resources. Additionally, internal review requirements are being enhanced and reinforced. This is the responsibility of the CCS Chief Financial Officer. Enhanced oversight has been implemented to ensure proper payroll approvals, documentation, tracking and allocations, and additional training is being provided as needed. This is the responsibility of the CCS Controller and is expected to be completed by June 30, 2025.
Identification and Review • Conduct an internal audit to identify all students who failed all courses and determine the last date of attendance for each. • Review institutional records (For example, faculty attendance records, Learning Management or participation records) to establish when students ...
Identification and Review • Conduct an internal audit to identify all students who failed all courses and determine the last date of attendance for each. • Review institutional records (For example, faculty attendance records, Learning Management or participation records) to establish when students stopped engaging academically • Verify whether R2T4 calculations should have been performed Corrective Actions • Process R2T4 calculations for affected students based on their last date of attendance • Return any unearned Title IV funds • Update students file to reflect accurate withdrawal dates and notify them of any financial obligations resulting from the adjustment • If students are still enrolled in future terms, ensure they understand satisfactory academic progress (SAP) implications Process and Policy Improvements • Implement an early alert system to identify students who cease attendance before the end of the term. • Strengthen collaboration between academic departments, the registrar, and the financial aid office to improve withdrawal tracking • Run monthly withdrawal reports to see when students earn all failing grades. Monitoring and Compliance • Conduct regular audits to ensure compliance with R2T4 regulations and timely student withdrawals • Provide staff training on withdrawal procedures and the importance of accurately tracking last dates of attendance. • Establish a set time to review withdrawal policies and ensure adherence to federal regulations. Reporting and Documentation • Maintain detailed records of all identified cases, R2T4 calculations, and funds returned. • Document all policy and procedural updates made to prevent recurrence. • If required, submit a report to the U.S. Department of Education outlining corrective actions taken. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: 2/25/25
View Audit 351835 Questioned Costs: $1
FINDING 2024-004 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a re...
FINDING 2024-004 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control surrounding the timely submission of all financial reports, special reports, and performance reports. Reports required by contract must be submitted timely and must have two levels of documented review. All financial reports required by contract must have a documented review by a member of the fiscal department. Additionally, report backup and proof of timely submission must be retained. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller
2024-011 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing Number: 97.036 Federal Grantor: U.S. Department of Homeland Security Pass Through: California Office of Emergency Services Award No. and Year: 059-00000 Compliance Requireme...
2024-011 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing Number: 97.036 Federal Grantor: U.S. Department of Homeland Security Pass Through: California Office of Emergency Services Award No. and Year: 059-00000 Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: In accordance with the 2024 OMB Compliance Supplement, nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal entity’s Project, and (2) the nonfederal entity has incurred the eligible expenditures. FEMA’s approval of a subaward is indicated when FEMA obligates the federal share of the eligible project cost to the recipient. Federal awards expended in years subsequent to the fiscal year in which the Project is approved are to be recorded on the nonfederal entity’s SEFA in those subsequent years. In addition, section 200.303 of the Uniform Guidance states that recipients and subrecipients must establish effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition: During our audit procedures performed over the Schedule of Expenditures of Federal Awards and expenditures reported for the Disaster Grants – Public Assistance (Presidentially Declared Disasters) we noted the County reported expenditures totaling $5,820,436 that should have been reported on the FY 2023 SEFA, as the granting agency approved the expenditures in FY 2023 and the County incurred the expenditures prior to June 30, 2023. Cause: The County lacks adequate internal controls to ensure the SEFA is completely and accurately stated. Effect: The initial FY 2024 SEFA provided was overstated by $5,820,436. However, we noted these expenditures would not have had a material effect on the FY 2023 SEFA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: No sampling was used. Program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Years: No. Recommendation: We the recommend that the County establish policies and implement internal controls to ensure that expenditures are reported on the SEFA in accordance with program requirements. Management Response and Corrective Action: 1. Person Responsible: Trevor Richardson, OCPW Emergency Manager 2. Corrective Action Plan: Due to the change in reporting guidance, we will now report the full amount of the award in the fiscal year it is approved, based on the obligation letter, instead of on a cash basis. 3. Anticipated Implementation date: Effective immediately for FY24-25.
2024-004 Program: Foster Care Title IV-E Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 2401CAFOST and 2024, 2301CAFOST and 2023 Compliance Requirements: Subr...
2024-004 Program: Foster Care Title IV-E Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 2401CAFOST and 2024, 2301CAFOST and 2023 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. This evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1) through (4). • 2 CFR 200.332(d)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include the information at 2 CFR 200.332(d)(1) through (4). The California Department of Social Services further clarifies in its County Fiscal Letter No. 23/24-80 that Foster Family Agency (FFA), Group Home, and Short Term Residential Therapeutic Programs (STRTP) are “considered subrecipients and subject to the same audit requirements and require the same degree of oversight as other subrecipients”. Further, while there are some licensing and oversight functions performed by the state over FFAs, group homes, and STRTPs, “counties are still ultimately responsible for review of these audits and their findings, any follow-up to ensure compliance, and any other form of monitoring and oversight required by federal and state laws and regulations.” 2 CFR Section 180.300a, Responsibilities of Participants Regarding Doing Business with Other Persons (and repeated in the California Department of Social Services - County Fiscal Letter No. 21/22 – 115) counties are required to verify that recipients or contracts have not been suspended or debarred by using the federal SAM (Systems for Award Management) Condition: The Social Services Agency (SSA) did not maintain documentation that the subrecipient risk assessment or the monitoring activity tracker was reviewed. Cause: The SSA department did not document its review of the subrecipient risk assessment or the monitoring activity tracker. Effect: The County’s control policies were not consistently followed and documented. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of twelve (12) out of fifty-eight (58) subrecipients were sampled, which included seven (7) Foster Family Agency, four (4) Short Term Residential Therapeutic Programs, and one (1) Transitional Housing Placement-Plus Foster Care types. The condition noted above was identified during our procedures related to subrecipient monitoring and was pervasive to the program. Repeat Findings from Prior Years: Yes, Finding 2023-001. Recommendation: We recommend that the County ensure the review over subrecipient monitoring activity is appropriately documented. Management Response and Corrective Action: 1. Person Responsible: Karen Vu, Procurement Contract Manager, Senior 2. Corrective Action Plan: An activity tracker spreadsheet (check list) was developed and implemented in September 2023 to ensure timely completion of subrecipient monitoring activities. The check list is not a requirement of 2 CFR 200.332, the checklist and risk assessment form were shared with the Auditors during prior year's Single Audit, and the auditors did not raise any concerns related to either during the audit. The subrecipient risk assessment and the monitoring activity tracker is reviewed by supervisors; however, review was not documented. We will accept the auditor’s recommendation and add a signature line to the risk assessment and activity tracker to document review by a supervisor. 3. Anticipated Implementation Date: April 2025
2024-009 Program: Aging Cluster Federal Financial Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Aging Award No. and Year: AP-2122-22 and 2022, AP-2324-22 and 202...
2024-009 Program: Aging Cluster Federal Financial Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Aging Award No. and Year: AP-2122-22 and 2022, AP-2324-22 and 2024 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: Per 2 CFR 200.332, a pass-through entity must monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. The pass-through entity is responsible for monitoring the overall performance of a subrecipient to ensure that the goals and objectives of the subaward are achieved. In monitoring a subrecipient, a pass-through entity must include the information at 2 CFR 200.332(1) through (4). Condition: During our testing of the Orange County Community Resources (OCCR) department’s provisions for subrecipient monitoring requirements, we noted that for one (1) of four (4) subrecipients tested, onsite monitoring and follow-up on documented deficiencies was not performed timely. Cause: Established policies and procedures related to subrecipient monitoring do not specify the timeframe within which monitoring must be completed. Effect: There is an increased risk that the department’s monitoring procedure may not address the subrecipient’s risk of noncompliance. Question Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of four (4) out of (10) subrecipients were selected for testing. The condition above was identified during our procedures over subrecipient monitoring. Repeat Finding: No. Recommendation: We recommend the department review its established policies and procedures to ensure subrecipient monitoring is performed timely. Management Response and Corrective Action: 1. Person Responsible: Elsa Rivera, Compliance & Monitoring Manager 2. Corrective Action Plan: Concur. Onsite monitoring and follow-up on documented deficiencies have been performed and/or scheduled in compliance with 2 CFR § 200.332. CFR § 200.332 provides guidance on subrecipient monitoring but does not specify exact timelines for when monitoring must be completed. We provided documentation to demonstrate that we are meeting monitoring requirements. Also, we will follow through with the monitoring activities that have already been scheduled for the subrecipient in question. We will review our departmental subrecipient monitoring practices to ensure compliance with County policy. 3. Anticipated Implementation date: June 30, 2025
A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management will continue to evaluate their controls with respect to current federal awards and requirements to insure accurate information capt...
A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management will continue to evaluate their controls with respect to current federal awards and requirements to insure accurate information captured and reported. Anticipated completion date: Already implemented, ongoing Contact information for this finding: Michelle Walsh, 636-528-6117
A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for maintaining supporting documentation to provide evidence of LCHD’s compliance with requirements applicable to each program funded under Uniform Guidance requirements. B. Actions Taken or Planned: Management...
A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for maintaining supporting documentation to provide evidence of LCHD’s compliance with requirements applicable to each program funded under Uniform Guidance requirements. B. Actions Taken or Planned: Management implemented changes to the capturing and files maintained for documenting a participant’s eligibility for participation in program services. Management will continue to evaluate their controls with respect to current federal awards and requirements to ensure accurate information captured, reported and maintained. Anticipated completion date: Already implemented, ongoing Contact information for this finding: Michelle Walsh, 636-528-6117
Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA...
Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA will implement the following to ensure that billing for units is accurate. Steps to take before completing the ENP invoice: 1. The Program Coordinator and support staff will input all units. 2. The Program Coordinator will double-check all numbers to ensure they match the route sheets and congregate sign-in sheets. 3. The Program Coordinator will complete the Data Spreadsheet and total up the number at the bottom before turning it in to the Program Manager or Fiscal Director. 4. The Program Manager and Fiscal Director will double-check that all numbers match before submitting the Invoice. If they do not, the Program Manager will notify the Program Coordinator and make any necessary corrections before a final review by the Fiscal Director. 5. The invoice will be submitted ensuring all numbers match.
View Audit 351760 Questioned Costs: $1
CORRECTIVE ACTION PLAN Reference Number: 2024-001 Name of Contact Person: Chari Corleto, Administrative Manager Corrective Action: Per OMB Compliance supplement under special tests and provisions and 24CFR Part 92 properties funded by HOME the City of Vallejo Housing and Community Development...
CORRECTIVE ACTION PLAN Reference Number: 2024-001 Name of Contact Person: Chari Corleto, Administrative Manager Corrective Action: Per OMB Compliance supplement under special tests and provisions and 24CFR Part 92 properties funded by HOME the City of Vallejo Housing and Community Development Department will have an annual HQS inspection schedule and conducted within 90 to 120 days of the last completed inspection beginning calendar year 2025. The property owner will be notified via email and USPS of any deficiencies found and must take corrective action to resolve each deficiency within 30 calendar days from the notice date. The Avian Glen project located at 301 Avian Drive, Vallejo, Ca is a 25-unit project and Blue Oak Landing is a 74-unit project located at 2118 Sacramento Street, Vallejo, Ca. Unit inspections for both projects will be conducted on an annual basis and according to the timeline listed in this corrective action plan. Inspections will be conducted by a third-party entity and will be included during the project monitoring process each year. The completed HQS inspection reports will be retained in the City of Vallejo system of records for the HOME program in an electronic file format listed by fiscal year. The project monitoring visits will be: • Avian Glen – will be monitored and inspection completed for FY 24/25 by June 30, 2025. • Blue Oak Landing – HQS Inspections completed for FY 24/25 on March 13, 2025 Monitoring site visit will be completed by June 30, 2025. Proposed Completion Date: June 30, 2024
2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING In July 2024, scaleLIT switched accounting firms. This engagement has led to a more robust monthly close-out process to ensure accurate and complete class allocations. The Director of Operations meets with the firm weekly to ...
2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING In July 2024, scaleLIT switched accounting firms. This engagement has led to a more robust monthly close-out process to ensure accurate and complete class allocations. The Director of Operations meets with the firm weekly to review accounts receivable, expense and income coding and allocations, and other activities related to billing and invoicing. The Director of Operations and Executive Director meet monthly with another accounting team member to review monthly financial reports. PART III - FEDERAL PROGRAM AUDIT FINDINGS 2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING As stated above, scaleLIT is now working with a new accounting firm, Jitasa. Jitasa tracks all grants on separate ledgers. scaleLIT meets with Jitasa weekly to ensure that all income and expenses are correctly allocated. scaleLIT is implementing time studies for staff beginning on April 1, 2025, to become more detailed with the staff time spent on federal contracts.
Finding 547521 (2024-006)
Significant Deficiency 2024
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information ...
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements. Implementation Date: March 31, 2025 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to pr...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended June 30, 2024. Finding 2024-001 Responsible Party Name: Myra Cerna Position: Project Accountant Telephone Number: (816) 608-1799 x 259 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities (Sec 811) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement or Capital Advance Use Agreement. Anticipated Completion Date October 31, 2024
Finding 547482 (2024-001)
Significant Deficiency 2024
View of Responsible Official Manhattan College acknowledges finding 2024-001 (Procurement and Suspension and Debarment) presented in the June 30, 2024 single audit report. Although the College provided evidence to the auditors that the vendors noted in the review were not suspended or debarred from...
View of Responsible Official Manhattan College acknowledges finding 2024-001 (Procurement and Suspension and Debarment) presented in the June 30, 2024 single audit report. Although the College provided evidence to the auditors that the vendors noted in the review were not suspended or debarred from federal programs at the time of the transaction and are currently in good standing, and the finding does not give rise to any questioned costs, we agree that controls and policies should be improved. We have implemented a series of corrective actions, identified below, to address the finding and prevent future recurrence. We are committed to ensuring that all necessary steps are taken and procedures implemented to improve our processes and maintain full compliance moving forward. Corrective Action Plan: Immediate Action: A review of all fiscal 2024 and 2025 non-personnel expenses charged to federal grants will be performed to confirm that none of the vendors utilized are suspended or debarred. Process Improvement: The following procedures are in the process of being integrated into the procurement process: • Upon vendor setup, the College Procurement Team will research that the company is not suspended or debarred from participating in procurement with federal agencies and document performance of the procedure. • The College’s purchase orders will include, as part of the terms and conditions with the vendor, a phrase that upon acceptance of a purchase order the vendor is certifying that they are not suspended or debarred and require that the vendor disclose to the College if such status changes. • The College will include in its general contract terms a certification from the contracting party that they are not suspended or debarred upon contract signing and require disclosure if such status changes in the future. • The Procurement Team will verify that vendors utilized for research and development grants are not suspended or debarred before placing orders. The grants administration compliance guidelines will be updated to incorporate guidance for principal investigators and other grant personnel in the selection of vendors and other grant partners to evaluate that such are not suspended or debarred. The Accounting and Reporting Supervisor will confirm that vendors are not suspended or disbarred before invoices are processed for payment against a grant. Training and Communication: All College personnel (principal investigators, accounting, procurement, etc.) involved in the execution, implementation, compliance, reporting, management and administration of grants will be trained in the new procurement procedures. Expected Completion Date: • Immediate Action: Within sixty (60) days (target date May 31, 2025) • Procurement Process Improvement: Within ninety (90) days (target date June 30, 2025) • Grant Guidance Revisions: Within sixty (60) days (target date May 31, 2025) • Invoice Processing for grants: Immediate • Training: Within sixty (60) days (target date May 31, 2025) Responsible Parties: Controller and Deputy Controller will oversee the corrective action plan and ensure the necessary steps are implemented. The Director of Procurement, Accounting & Reporting Supervisor, and Director of Grants Administration will design and execute the new procedures and training. The Director of Internal Audit will assist in monitoring compliance and assess effectiveness. Follow-up: A review will be conducted after 6 months by the College’s internal auditor to independently assess the effectiveness of the corrective actions and ensure the new procedure is functioning as intended. In addition, the Suspension and Debarment Policy will be included in the College’s policy library.
Finding 547477 (2024-004)
Significant Deficiency 2024
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and v...
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and verifying information in NextGen. Skills assessments will continue to be conducted in January and July to identify staff needing refresher training. A sliding fee wage training video has been added to Relias and will be required for all staff involved in the process, providing guidance on wage calculation. This training will be distributed twice a year. Additionally, sliding fee monthly audit results will be reported quarterly at QA/QI meetings. To enhance accountability, the organization has implemented an expiration policy for applications lacking supporting documentation within 30 days. The system will automatically expire these applications on day 31, prompting staff to have the patient reapply. Patients who fail to provide the required documentation within the timeframe will receive an invoice or statement for all services rendered during the 30-day period. Estimated completion date: September 30, 2025 Contact person: Shannon Potter, Deputy Chief of Business Service
View Audit 351666 Questioned Costs: $1
Finding 547452 (2024-019)
Significant Deficiency 2024
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Finding 547449 (2024-016)
Significant Deficiency 2024
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Finding 547448 (2024-015)
Significant Deficiency 2024
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
Finding 547447 (2024-014)
Significant Deficiency 2024
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
HHS will remedy the discrepancy between program documentation and policy and practice by updating our State Plan and program and policy manuals.
Finding 547446 (2024-013)
Significant Deficiency 2024
Effective August 2023; new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332. In addition, Iowa Workforce Development is in the process of reaching out to grantees whose awards did not clearly state that the s...
Effective August 2023; new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332. In addition, Iowa Workforce Development is in the process of reaching out to grantees whose awards did not clearly state that the specified award is research and development, and that there will be no indirect costs assumed for reimbursement, as this was assumed given the nature of the projects as well as discussions that were had during the awarding process.
Finding 547443 (2024-012)
Significant Deficiency 2024
To begin, Iowa Workforce Development did conduct monitoring of subrecipient activities throughout the relevant period. However, the sophistication and intent behind the fraud, coupled with structural weaknesses in the oversight processes, allowed these actions to persist undetected. While the moni...
To begin, Iowa Workforce Development did conduct monitoring of subrecipient activities throughout the relevant period. However, the sophistication and intent behind the fraud, coupled with structural weaknesses in the oversight processes, allowed these actions to persist undetected. While the monitoring in place adhered to Federal standards, the circumstances demonstrated the need for a more targeted approach to identify potential vulnerabilities proactively, especially when dealing with sophisticated methods employed by fraudsters. Second, the findings in this report clearly highlight a significant breakdown in internal controls that allowed fraudulent activities to occur over an extended period of time. The misuse of $436,179.92 in program funds, including $321,520.32 in questioned costs under the Workforce Innovation and Opportunity Act (WIOA), underscores the exploitation of these weaknesses by an individual who acted with intent to defraud. When an individual willfully circumvents internal controls at multiple levels, including fiscal agents, the subrecipient organization, and the external auditors – this highlights the importance of strong internal controls, and risk assessments by all parties involved. Effective oversight requires reciprocal diligence by all stakeholders, and in this instance, the extended period during which irregularities occurred suggests an opportunity for more proactive intervention at all levels. Moreover, Iowa Workforce Development has already initiated measures to address the issues raised within this report, including: Enhanced Monitoring Protocols: Revising and expanding monitoring practices to include more frequent on-site reviews, enhanced financial documentation requirements, and stricter oversight of subrecipient compliance with state & federal statutes. Training and Capacity Building: Conducting mandatory training sessions for Iowa Workforce Development staff and providing necessary technical assistance to subrecipients to ensure a thorough understanding of grant management requirements. Auditor Accountability: Collaborating and creating a more transparent relationship with the state auditor’s office to establish clearer expectations for identifying and reporting financial discrepancies promptly, as well as discussing potential issues that arise more frequently. Iowa Workforce Development remains committed to continue collaborating with all stakeholders – at the Federal & State level – to ensure situations such as this do not occur hereafter.
View Audit 351653 Questioned Costs: $1
Finding 547440 (2024-011)
Significant Deficiency 2024
The Department established policies and procedures to perform financial subrecipient monitoring for subawards related to WIOA and began that process in May 2023. This finding centers on the timing of monitoring reports and determination letters. While not all monitoring reports and/or determinatio...
The Department established policies and procedures to perform financial subrecipient monitoring for subawards related to WIOA and began that process in May 2023. This finding centers on the timing of monitoring reports and determination letters. While not all monitoring reports and/or determination letters were issued timely per the policy, all local areas were notified if/when a report or determination letter could be expected to be sent after the established time frames in state policy. This is not because monitoring was not complete, but rather, to ensure comprehensive and effective monitoring reports and determination letters were issued, demonstrating Iowa Workforce Development’s commitment to thorough and effective monitoring of its subrecipients. The Department is also enhancing its fiscal review process starting with funding requests from sub-recipients and partnering with WIOA Title I program staff to identify areas of risk. Monitoring will continue to be performed to ensure compliance with WIOA and Uniform Guidance, Part 200.332 and Part 200.501(h).
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