Corrective Action Plans

Finding 59969 (2022-001)

Significant Deficiency 2022

Town of Wareham

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, 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 U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers 84.027 and 84.173 Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing Numbers 84.425C, 84.425D, and 84.425W 2022-001: Controls for Monitoring Payroll Charged to the Grants Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Questioned Costs: None reported. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The Town did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The Town has not complied with the federal and state time and effort reporting requirements. Cause: Lack of documented policies, procedures and guidelines in place to ensure compliance with time and effort reporting requirements. Recommendation: Management should establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management should also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training should be provided to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures will indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and will indicate due dates for when this information must be provided to the school business office. Management will also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training will be provided to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2023. If the Oversight Agency has questions regarding this plan, please call Kristin Flynn, Director of Finance at Wareham Public Schools at 508-291-3500, or Derek Sullivan, Town Administrator at 508-291-3100. Sincerely yours, Kristin Flynn Director of Finance Wareham Public Schools Derek Sullivan Town Administrator Town of Wareham

View Audit 56635

Finding 59968 (2022-001)

None 2022

Middle Tyger Community Center

SC

Questioned Costs Subrecipient Monitoring Eligibility

Condition: Eligibility for ERAP1 required that individuals self-attest that they had a need for rental or utility assistance under the ERAP program. Eligibility is defined in the OMB's compliance supplement and guidance. Reason Improvement Needed: Eligibility is a key component of the ability of an...

Condition: Eligibility for ERAP1 required that individuals self-attest that they had a need for rental or utility assistance under the ERAP program. Eligibility is defined in the OMB's compliance supplement and guidance. Reason Improvement Needed: Eligibility is a key component of the ability of any Federal agency or funding recipient to disburse funds under the COVID-19 funding. The Center needs to ensure that eligibility is monitored and thoroughly checked to ensure individuals who are not eligible do not receive funding. Cause of Condition: The Center paid out funds as it was required by current guidance. ERAP1 was to be paid out on self-attestation standards allowing the affected renters the ability to "self-certify" that they were in need of the rental assistance and other utility assistance in order to gain access to the funds. When ERAP2 was administered, the guidance changed to require the Center to request and validate multiple types of support to ensure that the funds were necessary for the individual. Effect of Condition: Self attestation leaves the onerous of being truthful on the individual receiving the funds and takes the ability to deny one's funding for fraudulent reasons out of the hands of the Center. Perspective Information: We don't find this to be a systemic issue. The Center has complied with all types of eligibility testing requirements each year for the ERAP 1 and ERAP2 funding. The Center only identified the fraud during FY21 in the ERAP1 funding when the ERAP2 guidelines changed and some of the same individuals applied for the funding again. Identification of Repeat Findings: This is NOT a repeat finding from the prior year. Client Response: The Center has turned over the names and amounts of funds that were fraudulently gained from the ERAP1 program to the pass-through entity by which it received the original funding. The pass-through entity is the prosecuting entity who will determine how to properly move forward with the fraud claims. The Center has fulfilled its duty to report any fraud identified in the program.

View Audit 56435 Questioned Costs: $1

Finding 59966 (2022-002)

Material Weakness 2022

Horizon Science Academy Lorain

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-002 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate prov...

Finding Number: 2022-002 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate provision in Agreements, as well as to obtain certified payroll reports to verify prevailing wages were paid. In the future, the District will work more closely with the contractor to ensure proper language is included in the bid documents and the contracts to ensure the District is in compliance with applicable federal regulations.

View Audit 50426

Finding 59952 (2022-002)

Significant Deficiency 2022

Rice Lake Housing Authority

WI

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: June 30, 2023

View Audit 56051

Finding 59942 (2022-002)

Material Weakness 2022

Housing Authority of the City of Greenville

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2022-002 - Continuum of Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year-end...

Finding 2022-002 - Continuum of Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year-end September 30, 2023: a. Program Coordinators will maintain all Continuum of Care Tenant files in individual file folders designated by special purpose voucher program. All loose documents will be anchored in tenant files. b. An action plan has been developed for the Continuum of Care programs to ensure that all program files are HUD, State, and GHA compliant starting with October 1, 2022, files through the current. c. Continuum of Care fiscal year 2023 (October 2022-September 2023) re- exams and interims will be caught up and complete as they become effective. All tenant files will be reviewed and compliant by FYE2023 . d. All late/overdue re-exams will be compliant by FYE2023. e. During FYE2023, the Deputy Executive Director/COO or designee will perform quality controls on all Continuum of Care tenant files processed each month prior to initialization. f. File checklist sheets will be placed in each file upon quality control review to be signed off by the Deputy Executive Director/COO or designee. g. Additional training will be required and ongoing for Program Coordinators. h. Other internal control measures will be implemented to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2023

View Audit 51971

Finding 59941 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Greenville

NC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding 2022-001 - Low Rent Public Housing Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca...

Finding 2022-001 - Low Rent Public Housing Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year-end September 30, 2023: a. Low Rent Public Housing tenant files will be reviewed and quality controlled each month prior to initialization (25th of each month) by the Senior Property Manager and the AMP Property Manager. b. An action plan has been developed for Low Rent Public Housing to ensure that all Public Housing files are HUD and GHA compliant starting with October 1, 2022, files through the current. c. Low Rent Public Housing calendar-year 2023 (October 2022-September 2023) re-exams are substantially complete, as they become effective. All tenant files will be reviewed and HUD-compliant by FYE2023. d. During FYE2023, the Senior Property Manager will perform 25% quality control of the monthly re-exams processed by the AMP Property Managers. Additionally, the AMP Property Managers will perform 50% quality controls of the monthly re-exams and interims processed by the Assistant Property Managers. e. File checklist sheets will be placed in each file upon quality control review to be signed off by the Senior Property Manager and the AMP Property Managers. A copy of the completed checklist with signatures will be forwarded to the Deputy Executive Director/COO. f. Additional training will be made available as necessary. g. Other internal control measures will be implemented as deemed necessary by the Deputy Executive Director/COO, to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2023

View Audit 51971 Questioned Costs: $1

Finding 59939 (2022-002)

Material Weakness 2022

Medina City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Business Manager has been in the position for under a year. As such, he inherited the issue of non-compliance. He has been made fully aware of the issue and will be placing this item into all contracts paid using federal funds.

View Audit 50489

Finding 59938 (2022-001)

None 2022

Whitworth University

WA

Questioned Costs Subrecipient Monitoring Reporting

Finding: Section Ill - Federal Awards Findings and Questioned Costs Finding 2022-001 - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department ...

Finding: Section Ill - Federal Awards Findings and Questioned Costs Finding 2022-001 - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds - Quarterly Reporting (Student Grants Portion) Federal Program: COVID-19 Education Stabilization Fund Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425E Federal Award Number: P425E200445 Federal Award Year: June 30, 2022 The auditor noted from reviewing the University's student portion reports posted on the website that the estimated total number of students eligible to receive emergency financial aid grants was not disclosed as required. The University inadvertently omitted this required item in the reporting posted to the University's website. The University was not in compliance with the HEERF student portion quarterly reporting requirements. Recommendation: The Institution should ensure it keeps up to date on the Department's HEERF guidance and ensure that reporting is done accurately and timely. Corrective Action: Whitworth strove to strictly follow all federal guidance in the administration of HEERF Funds and voluntarily chose to report awarded grants more often than required to illustrate the consistent access students had to the intended funds. The University listed the number of students receiving grants but did not explicitly indicate the number of students who were considered eligible. Management has deemed the following corrective actions adequate to address this issue: ? The website must clearly indicate the number of students considered eligible. ? In the future, Whitworth will use the exact vocabulary for all specified populations as suggested by the Department of Education, when presenting data and information related to federal funding. The University updated the reporting webpages on October 3, 2022 to clearly meet the specific federal requirement for disclosure of the estimated total number of students eligible. Management also met with personal responsible for reviewing Department of Education reporting guidance, to ensure they are mindful of the precise reporting requirements and have adequate support to successful meet them in the future. As all HEERF funds have been expended by the University, no additional administrative revisions to the processes specific to HEERF are required. Management considers the corrective action to have been fully implemented. Traci Spoon Stensland, Assistant Vice President Student Financial Services

View Audit 49522

Finding 59925 (2022-001)

Material Weakness 2022

Ottawa Elementary School District 141

IL

Subrecipient Monitoring Material Weakness Reporting

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management wi...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 55259

Finding 59909 (2022-001)

Material Weakness 2022

Catholic Charities of the Diocese of Agana Dba Catholic Social Service

GU

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.326

Finding No.: 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Entity: Guam Housing and Urban Development Authority AL Program: 14.231 Emergency Solutions Grants Program Area: Procurement and Suspension and Debarment Criteria: In accordance with applica...

Finding No.: 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Entity: Guam Housing and Urban Development Authority AL Program: 14.231 Emergency Solutions Grants Program Area: Procurement and Suspension and Debarment Criteria: In accordance with applicable procurement and suspension and debarment requirements, the non-Federal entity must have and use documented procurement procedures, consistent with the Procurement Standards in 2 CFR ? 200.318-327, which require formal procurement methods when the procurement of goods or services exceeds the simplified acquisition threshold (i.e., $250,000). Condition: For one (or 20%) of five procurement transactions tested, aggregating $1,512K out of $1,519K in total non-payroll program expenditures, the small purchases method was used to procure rental of 40 rooms to be used as emergency shelters with an annual contract amount of $1,095K. Based on the contract amount, a formal procurement method should have been used in performing the procurement. Cause: Catholic Social Service (CSS) lacks controls over compliance with applicable procurement requirements. The procurement policy of CSS is not prepared in accordance with the Procurement Standards in 2 CFR 200.318-327, as it does not require formal procurement procedures for any transactions. Effect: CSS is in noncompliance with applicable procurement and suspension and debarment requirements. The total questioned cost is $1,095,000. Recommendation: CSS should establish and implement controls over compliance with applicable procurement and suspension and debarment requirements. CSS management should revisit its procurement policy for alignment with the Procurement Standards in 2 CFR 200.318-327. Views of Responsible Officials: CSS disagrees with the finding that CSS is in noncompliance with applicable procurement requirements cited in 2 CFR 200.318-327, resulting in a questioned cost of $1,095,000. The federal ESG-CV grant awarded to Guam Housing and Urban Renewal Authority (GHURA) to respond to the impact of COVID-19 pandemic provided waivers and alternative requirements, including greater flexibility, to establish expedited response actions to mitigate the spread of the coronavirus. Exhibit D of the sub-recipient agreement (SRA) provides for this reference of waivers and alternative requirements. Specifically, page 18 of Section III.F.8 of Exhibit D of the SRA states the following: ?8. Procurement. As provided by the CARES Act, the recipient may deviate from the applicable procurement standards (e.g., 24 CFR 576.407(c) and (f) and 2 CFR 200.317-200.326) when procuring goods and services to prevent, prepare for, and respond to coronavirus. If the recipient deviates from its procurement standards, then the recipient must establish alternative written procurement standards, and maintain documentation on the alternative procurement standards used to safeguard against fraud, waste, and abuse in the procurement of goods and services to prevent, prepare for, and respond to coronavirus. This alternative requirement is necessary to ensure the funds are used efficiently and effectively to prevent, prepare for, and respond to coronavirus. Notwithstanding this flexibility, the debarment and suspension regulations at 2 CFR part 180 and 2 CFR part 2424 apply as written.? The opening of a temporary emergency shelter for families and individuals who are homeless was deemed an emergency response to the coronavirus. CSS emphasizes that the focus of GHURA was to identify readily available units and obtain price quotations to stand up an emergency homeless shelter, and the ?small purchase method? would provide that information to expedite the procurement process. This process was communicated to GHURA, as well as outcome of surveys of available units, and recommendation for selection of site. CSS agrees on the recommendation to revisit CSS? procurement policy overall that would assure objectivity and cost efficiency in the purchase of goods and services, including aligning and/or adopting verbatim procurement requirements outlined in 2 CFR 200.318-327. Contact Person: Diana Calvo, Executive Director Expected Completion Date: September 30, 2023 for policy/procedure development.

View Audit 55442 Questioned Costs: $1

Finding 59874 (2022-001)

Material Weakness 2022

Lana'i Community Health Center and Subsidiary

HI

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-001 - Materially Misstated Schedule of Expenditures of Federal Awards Condition: Several adjustments were required to present the Schedule of Expenditures of Federal Awards prepared by Management fairly in all material respects in relation to the Organization?s financial statements. ...

Finding 2022-001 - Materially Misstated Schedule of Expenditures of Federal Awards Condition: Several adjustments were required to present the Schedule of Expenditures of Federal Awards prepared by Management fairly in all material respects in relation to the Organization?s financial statements. Corrective Action Plan: Management has converted internal accounting software to a more robust system that provides a platform to assist in tracking federal assistance listing numbers. t a process that will require a quarterly reconciliation of the Schedule of Expenditures of Federal Awards to underlying accounting records.

View Audit 55542

Finding 59857 (2022-001)

Material Weakness 2022

City of Fort Worth

TX

Subrecipient Monitoring Questioned Costs Special Tests & Provisions § 200.303 § 200.326

Concur: Departments are responsible for the operational compliance of their grant awards. The Aviation Department is in the process of reclassifying a position to a contract compliance specialist which will help ensure future compliance. Financial Management Services (FMS) will establish a process t...

Concur: Departments are responsible for the operational compliance of their grant awards. The Aviation Department is in the process of reclassifying a position to a contract compliance specialist which will help ensure future compliance. Financial Management Services (FMS) will establish a process to assist departments in meeting compliance requirements. A contract review checklist will be implemented by FMS to assist with the identification of all compliance requirements for each award. FMS currently holds grant kickoff meetings with departments, and additional focus on contract compliance will be emphasized at that time. Departments will be required to provide FMS additional compliance documentation. FMS will review the documentation for reasonableness and load the records to the PeopleSoft Project Definition page as evidence of timely compliance. As an additional measure, system reminders will be emailed to departments and FMS providing notification of upcoming deadlines. FMS will continue to provide training for grant management personnel to reinforce key concepts of grant compliance. This action plan will be completed by September 30, 2023. Contact Person: Reginald Zeno, Chief Financial Officer, FMS 817-392-8517 Contact Person: Tony Rousseau, Assistant Finance Director, FMS 817-392-8338

View Audit 55529

Finding 59855 (2022-055)

Material Weakness 2022

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring § 200.1 § 200.201 § 200.332 § 200.333 § 200.414

Program: AL 21.026 ? COVID-19 Homeowner Assistance Fund ? Subrecipient Monitoring Corrective Action Plan: N/A Contact: Major General Daryl Bohac Anticipated Completion Date: N/A

View Audit 55212 Questioned Costs: $1

Finding 59852 (2022-052)

None 2022

State of Nebraska

NE

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.303 § 200.403 § 200.516

Program: AL 21.023 ? COVID-19 Emergency Rental Assistance ? Allowability & Eligibility Corrective Action Plan: N/A Contact: Lee Will Anticipated Completion Date: N/A

View Audit 55212 Questioned Costs: $1

Finding 59850 (2022-058)

Significant Deficiency 2022

State of Nebraska

NE

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.302

Program: AL 20.933 ? National Infrastructure Investments ? Reporting Corrective Action Plan: NDOT will finalize in coordination with FHWA a standard operating procedure for the quarterly SF-425 reporting process as well as generate a standard operating procedure for FFATA reporting. Contact: Khali...

Program: AL 20.933 ? National Infrastructure Investments ? Reporting Corrective Action Plan: NDOT will finalize in coordination with FHWA a standard operating procedure for the quarterly SF-425 reporting process as well as generate a standard operating procedure for FFATA reporting. Contact: Khalil Jaber Anticipated Completion Date: June 2023

View Audit 55212

Finding 59849 (2022-057)

Material Weakness 2022

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332 § 200.403 § 200.405 § 200.430

Program: AL 20.509 ? Formula Grants for Rural Areas ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Controller Division, Audit Section, will provide support through continued engagement and work collaboratively as an additional resource to the NDOT Transit staff and transit rec...

Program: AL 20.509 ? Formula Grants for Rural Areas ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Controller Division, Audit Section, will provide support through continued engagement and work collaboratively as an additional resource to the NDOT Transit staff and transit recipients. NDOT Transit staff in collaboration with the Controller Division will be improving the standard operating Procedures which will be utilized for the in-depth review of monthly invoices moving forward. Contact: Khalil Jaber Anticipated Completion Date: Ongoing

View Audit 55212 Questioned Costs: $1

Finding 59848 (2022-056)

None 2022

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring § 200.1 § 200.332

Program: AL 20.205 ? Highway Planning & Construction ? Subrecipient Monitoring Corrective Action Plan: NDOT will review all current active subaward agreements and verify federal subaward identification information is included. If information was not previously included in the original agreement or ...

Program: AL 20.205 ? Highway Planning & Construction ? Subrecipient Monitoring Corrective Action Plan: NDOT will review all current active subaward agreements and verify federal subaward identification information is included. If information was not previously included in the original agreement or a supplement agreement, NDOT will provide a supplemental award notice to notify the subrecipient of the subaward identification information as required by 2 CFR ? 200.332. Contact: Khalil Jaber Anticipated Completion Date: September 2023

View Audit 55212 Questioned Costs: $1

Finding 59831 (2022-042)

None 2022

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Program: AL 93.778 ? Medical Assistance Program; AL 93.767 ? Children?s Health Insurance Program (CHIP) ? Special Tests and Provisions Corrective Action Plan: The Provider Relations team will do the following to mitigate the finding: 1. Develop educational materials about the requirements to disc...

Program: AL 93.778 ? Medical Assistance Program; AL 93.767 ? Children?s Health Insurance Program (CHIP) ? Special Tests and Provisions Corrective Action Plan: The Provider Relations team will do the following to mitigate the finding: 1. Develop educational materials about the requirements to disclose managing employees and post to the DHHS webpage. 2. Identify up to 25 providers that have not listed any managing employees and educate them directly about the need to review the federal law, determine if they have managing employees, and update their provider agreement. 3. Randomly select 25 providers and review the managing employee information they have disclosed. Direct the provider to correct their provider agreement when necessary. Contact: Anne Harvey; Zac Ross; Melinda Abbott Anticipated Completion Date: 06/30/2023

View Audit 55212 Questioned Costs: $1

Finding 59818 (2022-022)

None 2022

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Program: AL 93.575 ? Child Care and Development Block Grant - Allowable Costs/Cost Principles Corrective Action Plan: The Agency will review procedures and ensure that all cost centers are properly reconciled. Contact: Rebecca Kempkes Anticipated Completion Date: 6/30/2023

View Audit 55212 Questioned Costs: $1

Finding 59816 (2022-033)

None 2022

State of Nebraska

NE

Subrecipient Monitoring Reporting

Program: AL 93.568 ? Low-Income Home Energy Assistance (LIHEAP) ? Reporting Corrective Action Plan: The Agency will develop a process with the Nebraska Department of Environment and Energy to communicate with LIHEAP Staff when they have awarded LIHEAP funds to subrecipients. The process will includ...

Program: AL 93.568 ? Low-Income Home Energy Assistance (LIHEAP) ? Reporting Corrective Action Plan: The Agency will develop a process with the Nebraska Department of Environment and Energy to communicate with LIHEAP Staff when they have awarded LIHEAP funds to subrecipients. The process will include the requirement for LIHEAP Staff to provide the FFATA information to the staff that are responsible for FFATA reporting, so it is submitted timely. In addition, the Agency will revise the logic in the LIHEAP Federal Fiscal Year Report to ensure the data for the Household Report is accurate. Contact: Rebecca Kempkes / Matt Thomsen Anticipated Completion Date: 10/01/2023

View Audit 55212

Finding 59809 (2022-028)

Material Weakness 2022

State of Nebraska

NE

Subrecipient Monitoring Reporting

Program: AL 93.558 ? Temporary Assistance for Needy Families (TANF) ? Reporting Corrective Action Plan: The Agency will develop a process to ensure that ACF204 reporting is submitted timely to ACF and in the OLDC portal. In addition, the Agency will develop a process to identify hybrid contracts ...

Program: AL 93.558 ? Temporary Assistance for Needy Families (TANF) ? Reporting Corrective Action Plan: The Agency will develop a process to ensure that ACF204 reporting is submitted timely to ACF and in the OLDC portal. In addition, the Agency will develop a process to identify hybrid contracts to ensure FFATA reporting. Contact: Rebecca Kempkes / Snita Soni Anticipated Completion Date: 10/30/2023

View Audit 55212

Finding 59806 (2022-027)

Material Weakness 2022

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring Procurement, Suspension & Debarment

Program: AL 93.323 - COVID-19 Epidemiology & Laboratory Capacity for Infectious Diseases ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Agency had already initiated a process with Ford Storage to resolve contract compliance issues at the time APA began its review and shared t...

Program: AL 93.323 - COVID-19 Epidemiology & Laboratory Capacity for Infectious Diseases ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Agency had already initiated a process with Ford Storage to resolve contract compliance issues at the time APA began its review and shared this with APA, as noted above. The Agency coordinated a full inventory of warehouse supplies and verified the appropriate pallet count payment tier. The Agency will require Ford to repay or credit back $32,200 as a result of this inventory validation, which includes the above questioned costs of $16,100. For LHD, the Agency will formalize its approval of a budget shift to contract services under the subaward via an amendment to the agreement. Other contracts referenced in the finding have since ended, no corrective action plan is necessary. Contact: Ryan Daly, Felicia Quintana-Zinn, Caryn Vincent, Brenda Soto Anticipated Completion Date: 1/31/23

View Audit 55212 Questioned Costs: $1

Finding 59803 (2022-025)

Material Weakness 2022

State of Nebraska

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Program: AL 93.069 ? Public Health Emergency Preparedness (PHEP); AL 93.889 ? National Bioterrorism Hospital Preparedness Program (HPP) ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Department will require subrecipients with inadequate support for costs in APA's sample to par...

Program: AL 93.069 ? Public Health Emergency Preparedness (PHEP); AL 93.889 ? National Bioterrorism Hospital Preparedness Program (HPP) ? Allowability & Subrecipient Monitoring Corrective Action Plan: The Department will require subrecipients with inadequate support for costs in APA's sample to participate in technical assistance sessions focused on allocability of costs to federal awards, which appears a common theme in APA's questioned cost sample. Costs within the questions costs total that DHHS determines are unsupported will be disallowed. With staffing resources now in place, the PHEP/HPP cluster will be able to adhere to DHHS monitoring practices. Contact: Lisa Osborne / Ryan Daly Anticipated Completion Date: 06/30/2023

View Audit 55212 Questioned Costs: $1

Finding 59802 (2022-021)

None 2022

State of Nebraska

NE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.102 § 200.207 § 200.332 § 200.403 § 200.430

Program: AL 84.010 ? Title I Grants to Local Educational Agencies ? Allowability and Subrecipient Monitoring Corrective Action Plan: The Department will contact the two subrecipients noted to provide one-on-one technical assistance and will also provide additional technical assistance regarding pro...

Program: AL 84.010 ? Title I Grants to Local Educational Agencies ? Allowability and Subrecipient Monitoring Corrective Action Plan: The Department will contact the two subrecipients noted to provide one-on-one technical assistance and will also provide additional technical assistance regarding proper time and effort documentation to all subrecipients. Additionally, time and effort guidance is available to all subrecipients on the Department?s website, will be discussed at upcoming subrecipient training opportunities and supported by a dedicated Grants Management Training Specialist. The Department will ensure the identified written deficiencies noted in the subrecipient fiscal monitoring exit letter clearly identifies a finding vs. technical assistance needed; whereas a finding is supported by follow-up in accordance with federal UGG regulations and technical assistance provides knowledge of the Department?s training and resources available. Contact: Jen Utemark, Budget and Grants Management Anticipated Completion Date: December 31, 2023

View Audit 55212 Questioned Costs: $1

Finding 59799 (2022-049)

Significant Deficiency 2022

State of Nebraska

NE

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Program: AL 12.400 ? Military Construction, National Guard ? Suspension and Debarment Corrective Action Plan: Contracting Officers are logging into SAM website, looking up the Contractor or A&E to ensure that they are not barred. We are taking a screen shot of the web site printing it off and attac...

Program: AL 12.400 ? Military Construction, National Guard ? Suspension and Debarment Corrective Action Plan: Contracting Officers are logging into SAM website, looking up the Contractor or A&E to ensure that they are not barred. We are taking a screen shot of the web site printing it off and attaching it to our digital/hard copy files. Contact: MAJ Justin Portenier Anticipated Completion Date: The Corrective Action Plan has already been implemented and will be updated in the Standard Operating Procedure Manual (SOP) no later than 30-May-2023.

View Audit 55212

Corrective Action Plans

Filters