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Corrective Action Plans

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Finding 20269 (2022-002)
Material Weakness 2022
City of Lakewood
WA
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking
Corrective action the auditee plans to take in response to the finding: The City will ensure SF-425 is completed timely. Anticipated date to complete the corrective action: The issue was resolved immediately.
Corrective action the auditee plans to take in response to the finding: The City will ensure SF-425 is completed timely. Anticipated date to complete the corrective action: The issue was resolved immediately.
View Audit 19184
Finding 20232 (2022-002)
Significant Deficiency 2022
Longmont Housing Authority
CO
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencie...
Significant Deficiency in Internam Control 2022-002 Special Tests and Provisions ? HQS Enforcement Repeat finding from prior year: No Finding Summary: ? For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencies within 24 hours after the inspection and all other HQS deficiencies within 30 calendar days or within a specified Authority-approved extension. Responsible Individuals: Housing Compliance Manager Corrective Action Plan: A change in the process for our third party inspection consultants was implemented. The 24 hour HQS confirmations were not being sent directly to the Housing Authority. The consultants are now required to send those confirmations (pictures, receipts, work order?etc.) so HCV Specialists can document the correction was completed within the 24 hour cycle. Anticipated Completion Date: May 31, 2023
View Audit 18756
Finding 20178 (2022-004)
Significant Deficiency 2022
Puerto Rico Public Housing Administration
PR
Subrecipient Monitoring Eligibility Reporting § 200.303
PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the shor...
PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the short period of time that we have had this program in Puerto Rico we have had to adapt the practices that have been adopted in the other agencies as the formal procedures as a start up implementation. We are establishing more procedures as the program evolves in the island. This is an on going action plan.
View Audit 28199
Puerto Rico Public Housing Administration
PR
HUD Housing Programs Subrecipient Monitoring Cash Management
Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 eff...
Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 effect on employee assistance or different government workdays can affect our cash approvals at the bank level. We try to minimize and prevent these situations with a close coordination with the different approving officials . This is a recurring action plan.
View Audit 28199
Finding 20150 (2022-001)
Material Weakness 2022
Labette Health Foundation, Inc.
KS
Student Financial Aid Subrecipient Monitoring Material Weakness
Corrective Action: A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions of the USDA loans, including the reporting requirements and applicable deadlines. Each team member ...
Corrective Action: A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions of the USDA loans, including the reporting requirements and applicable deadlines. Each team member will be assigned to complete a specific requirement and the other member will independently review and acknowledge prior to submission. Person Responsible: Janet Soper, VP/CFO, Labette Health (620} 820-5251 janets@labettehealth.com Proposed Completion Date: July 20, 2023
View Audit 24623
Finding 20149 (2022-005)
Significant Deficiency 2022
Central Regional Education Association
ND
Internal Control / Segregation of Duties Reporting Significant Deficiency
Contact Person ? Luke Schaefer Corrective Action Plan ? Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date ? June 30, 2023
Contact Person ? Luke Schaefer Corrective Action Plan ? Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date ? June 30, 2023
View Audit 23686
Sunset Park Health Council, Inc. Dba Family Health Centers at Nyu Lang
NY
Subrecipient Monitoring
Management?s Views and Corrective Action Plan August 31, 2022 Finding 2022- 001 ? Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Federal Agency: Health Resources and Services Administration Program: Health Center Program Cluster Assistance Listing #: 93.224 / 93.527 R...
Management?s Views and Corrective Action Plan August 31, 2022 Finding 2022- 001 ? Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Federal Agency: Health Resources and Services Administration Program: Health Center Program Cluster Assistance Listing #: 93.224 / 93.527 Responsible person: Leonardo Arias - Director of Grants Email: Leonardo.Arias@nyulangone.org Anticipated Completion Date: 08/31/2023 Agency Response: Sunset Park Health Council, Inc. ? Concur Sunset Park agrees that the FFATA reporting requirements were not met as it relates to the subawards under the Health Center Program Cluster for fiscal year 2022. Sunset Park agrees to ensure that as Prime Grant Recipient awarded a new Federal grant, it will file a FFATA sub-award report by the end of the month following the month in which the FHC awards any sub-grant greater than or equal to $30,000. FFATA reporting will be created and submitted in the FFATA Sub-award Reporting System at https://www.fsrs.gov. Plan of Implementation: Sunset Park will submit the required FFATA reporting for fiscal year 2022 and implement a process to ensure that the FFATA reporting is submitted timely on a go-forward basis. Specifically, the Director of Grants will continue to closely examine new Federal Awards for all conditions listed on the notices of awards, and an incremental control will be implemented such that when new subawards greater than $30,000 are granted, FFATA reporting is prepared and reviewed by separate individuals prior to the required submission date.
View Audit 21229
Finding 20110 (2022-002)
Significant Deficiency 2022
Adventist Health System/west
CA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings...
Finding 2022-002 - Internal control deficiency and noncompliance over calculation of indirect costs The grants management team will be trained on the correct indirect cost calculation and requirements. Review of indirect calculation will be included in the Fund Transfer Request (FTR) review meetings. Contact person: Administrative Director, Grants ? Erasmo ?Tony? Cortez. Expected Completion Date: October 2023.
View Audit 20475 Questioned Costs: $1
Finding 20101 (2022-001)
Material Weakness 2022
South Kitsap School District No. 402
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Andrea Nokell 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action th...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Andrea Nokell 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action the auditee plans to take in response to the finding: The District will obtain weekly certified payroll reports from all contractors and subcontractors performing public works projects funded with Federal funds. Anticipated date to complete the corrective action: Immediately.
View Audit 21474
Finding 20090 (2022-001)
Significant Deficiency 2022
Harbor Springs Public Schools
MI
Subrecipient Monitoring Cash Management Reporting
2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the coo...
2022-01 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the elementary and middle schools, the cooks had to hand count meals served rather than using meal counting software, which is what was used in prior years. These hand counts were hard to follow which caused issues when doing monthly reconciliations prior to making meal claim reimbursements. The District will also be returning to using meal counting software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Cathy Clarke Karwowicz, the Food Service Director and Rod Fullerton, the Chief Financial Officer. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the Food Service Director and Chief Financial Officer will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursements being claimed.
View Audit 19327
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Subrecipient Monitoring Reporting
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: Jan...
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be conducted to ensure the contract renewal is completed.
View Audit 18705
Finding 20078 (2022-002)
Significant Deficiency 2022
City of Union City School District
NJ
Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking
Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication betwee...
Corrective Action: When the District expands the food service program under any circumstances, the District will adapt internal controls to monitor costs for their allowability and level of effort in the food service program as being incurred. Method of Implementation: Formal communication between food service director and school business administrator during any circumstances when the District expands the food service program. Person(s) Responsible for Implementation: Sue Prusko, Food Service Director; Anthony Dragona, School Business Administrator Completion Date of Implementation: June 30, 2023
View Audit 18564
Finding 19967 (2022-002)
Material Weakness 2022
City of Richmond
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City A...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City Attorney and Purchasing Manager the decision was made to include a suspension and debarment clause into our federal contracts going forward. The City?s contract request form has been updated to include a check box to be marked when an employee is requesting a contract utilizing federally awarded dollars. Anticipated Completion Date: January 3, 2023
View Audit 18421
Finding 19965 (2022-001)
Material Weakness 2022
City of Richmond
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City A...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Emily Palmer, Controller Contact Phone Number: 765-983-7218 Views of Responsible Official: We concur with the finding. Description of Corrective Action: After the 2022 Exit Conference the City Controller met with the Assistant City Attorney and Purchasing Manager the decision was made to include a suspension and debarment clause into our federal contracts going forward. The City?s contract request form has been updated to include a check box to be marked when an employee is requesting a contract utilizing federally awarded dollars. Anticipated Completion Date: January 3, 2023
View Audit 18421
Finding 19955 (2022-001)
Significant Deficiency 2022
Indiana Economic Development Corporation
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting
Recommendation: The auditor recommended we review if any past due reports need completed and respond accordingly. The auditor also recommended implementing policies to ensure our awareness and compliance with necessary reporting requirements. Views of Responsible Officials and Planned Corrective ...
Recommendation: The auditor recommended we review if any past due reports need completed and respond accordingly. The auditor also recommended implementing policies to ensure our awareness and compliance with necessary reporting requirements. Views of Responsible Officials and Planned Corrective Action: The IEDC agrees with the recommendation and plans to have the corrective action implemented by March 31, 2023 The IEDC acknowledges the noncompliance with the Federal Funding Accountability and Transparency Act (FFATA) for fiscal year 2022. It should be noted, that while the IEDC concurs with the finding, the finding does not impact expenditures of the federal award and will be quickly remedied. The IEDC has the following plan for corrective action and ongoing monitoring to ensure compliance on an ongoing basis: 1. Immediate corrective action is being taken, in that all required reports on open grants for FFATA will be completed on a retroactive basis no later than March 15, 2023. 2. In addition, this reporting is now a required step when a new grant is received and a sub-award is made over the reporting threshold. 3. In order to ensure overall reporting compliance, the IEDC is hiring a qualified outside public accounting firm to advise annually on new reporting requirements related to any of its grant programs. This contract will be in place by March 31, 2023.
View Audit 18059
Finding 19892 (2022-001)
Material Weakness 2022
Jay County School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit fin...
MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will implement a process to ensure all eligible projects requiring prevailing wage rate requirements are properly monitored. Name(s) of the contact person(s) responsible for corrective action: Shannon Current, Business Manager Planned completion date for corrective action plan: March 2023
View Audit 18111
Commonwealth of Puerto Rico Department of Natural and Environmental Resources
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512
Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Res...
Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action Plan Department of Natural and Environmental Resources (DNER), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 27, 2016, into a Memorandum of Understanding (MOU), subsequently amended on June 21, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DNER on July 25, 2018. Pursuant to the MOU, as amended, DNER will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DNER and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide oversight as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to ensure the proper administration. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the Memo of Understanding to PRIFA. Management is currently working with DNER a Subaward, as required by the Environmental Protection Agency (EPA) and as established in the MOU, as amended, in order to respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is in force. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023 and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in the elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date June 2023
View Audit 23582
Finding 19842 (2022-004)
Material Weakness 2022
Palm Beach County Housing Authority
FL
HUD Housing Programs Subrecipient Monitoring Eligibility
2022-004 ? Selection from the Waiting List Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. Explanation of disagreement w...
2022-004 ? Selection from the Waiting List Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The PBCHA will continue to develop, train, and enforce procedures related to efficient waitlist management for families placed on the list for the HCV programs; the ongoing maintenance of the waiting lists; and selection of enough families from the list to maximize the PBCHA?s use of available funding. The PBCHA has elected to open its waiting lists beginning in June 2022 for its HCV programs and to leave lists open indefinitely to accurately depict the demand for affordable housing. This will require that PBCHA staff ae trained and annually comply with the procedures outlined in the Administrative Plan related to updating, removal and selection from the wait lists, admission, and eligibility, and that all steps are documented within the tenant file and agency business system accordingly. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen. Carol Jones-
View Audit 23451
Finding 19839 (2022-001)
Material Weakness 2022
Palm Beach County Housing Authority
FL
HUD Housing Programs Subrecipient Monitoring Eligibility
Eligibility 2022-001 ? Eligibility Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in ac...
Eligibility 2022-001 ? Eligibility Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, and increased compliance and accountability. The PBCHA will continue to utilize all available resources to recruit, retain and train HCVP staff on the HCV program guidelines, to include training to determine what is included and excluded from annual income, how to identify and calculate assets, correctly calculate adjusted income by applying the HUD defined allowances and expenses, recognize the requirements for verification of income, allowances, and expenses and calculate total tenant payment and housing assistance payment (HAP). The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiencies will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Board of Commissioners Paul Dumars, Chairman Phyllis Choy, Vice Chair Digna Mejia Charlie Fetscher CEO and Executive Director Carol Jones-Gilbert 3432 West 45th Street West Palm Beach, Florida 33407 Office: (561) 684-2160 ext. 104 Mobile: (561) 628-9387 Fax: (561) 455-9965 Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen, Carol Jones- Gilbert
View Audit 23451
Finding 19812 (2022-011)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with quality assurance program requirements to ensure materials conformed to approved plans and specifications, and that only qualified personnel performed testing for projects...
Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with quality assurance program requirements to ensure materials conformed to approved plans and specifications, and that only qualified personnel performed testing for projects funded by the Highway Planning and Construction Cluster. Questioned Costs: CFDA # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring that our grant programs comply with federal regulations related to quality assurance (QA) requirements and safeguarding that materials and workmanship conform to approved plans and specifications through testing, inspections, or certifications. The Department continues to work closely with the Federal Highway Administration (FHWA) on the QA program and has received positive feedback on the strength of the program. In addition, the Department is currently investing in the Unifier software to replace separate QA legacy systems, which will allow shared data and provide built-in controls to help prevent the issues identified in the audit. Depending on funding and programming times, the Department estimates Unifier to be online for the QA program within five years. To address the audit recommendations, the Department?s Construction Division will examine current policies and procedures/practices related to the audit issues. The Department will: ? Update policies and procedures, including the Department?s Construction Manual (M46-01), as needed to ensure staff practices meet federal regulations. Updates will also include other clarifications to address documentation and evidence of compliance, and a reasonable level of controls regarding materials testing, inspections, certification, acceptance, and tester certifications. ? Obtain approval of updates to the Construction Manual from the FHWA. ? Communicate changes in policies and procedures to division staff and stakeholders. ? Provide training to Project Engineering Office staff to emphasize QA program requirements. The conditions noted in this finding were previously reported in findings 2021-011, 2020-017 and 2019-019. Completion Date: Estimated June 2024 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov
View Audit 23129
Finding 19811 (2022-010)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.501
Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to issue management decisions for audit findings to subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # ...
Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to issue management decisions for audit findings to subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Status: Corrective action complete Corrective Action: The Department is committed to ensuring our programs comply with federal regulations related to subrecipient monitoring. The Department?s Local Programs Division typically issues Management Decision Letters (Decision Letters) to all subrecipients that receive single audit findings related to WSDOT federal grant awards. For the subrecipient in question, the subrecipient had contacted the Division upon realizing a discrepancy in their advertisement practices, which was prior to the auditors issuing the single audit finding. The Division reviewed the subrecipient?s advertisement practices, evaluated and approved the corrective action plan, and implemented a training plan with the subrecipient. Since these activities preceded the issuance of the subrecipient?s single audit finding and resolved the deficiency, the Department elected to forgo a formal Decision Letter. Based on the audit recommendations, the Department will continue to review all single audit findings issued for subrecipients and send Decision Letters. The conditions noted in this finding were previously reported in findings 2021-010, 2020-015 and 2019-017. Completion Date: December 2022 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov
View Audit 23129
Finding 19810 (2022-009)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to conduct program monitoring of subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205...
Finding: The Washington State Department of Transportation did not have adequate internal controls over and did not comply with requirements to conduct program monitoring of subrecipients of the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring that our grant programs comply with federal regulations related to subrecipient monitoring. In July 2022, the Department executed a memo agreement with the Federal Highway Administration (FHWA) to update the risk-based review process to a leading practice. This new process will improve the effectiveness of subrecipient monitoring efforts which will focus reviews and resources on the high-risk agencies or projects rather than a three-year review cycle. However, FHWA is reluctant to formally open the Stewardship and Oversight (S&O) Agreement for revisions, as a new nationwide ?template? is under development. Based on the existing language in the S&O Agreement with FHWA, the finding was issued for fiscal year 2022. With FHWA?s approval to implement the risk-based approach, the Department will: ? Conduct baseline Project Management Reviews (PMR) for each Certification Acceptance (CA) agency. This process began in September 2022, with 13 PMRs completed, 22 near completion, and 9 in process. ? Analyze CA PMRs and assign a risk rating, which will be used in the PMR selection process. ? Update risk-based approach policies to complete PMRs, as needed. ? Update the Local Agency Guidelines Manual to reflect the risk-based approach to complete PMRs, as needed. ? Communicate changes to policies and procedures to Local Program staff and stakeholders, as needed. The conditions noted in this finding were previously reported in findings 2021-008, 2020-016 and 2019-015. Completion Date: Estimated September 2023 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov
View Audit 23129
Finding 19809 (2022-008)
Significant Deficiency 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding: The Washington State Department of Transportation did not have adequate internal controls to ensure supervisors reviewed and approved payroll journals for the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amoun...
Finding: The Washington State Department of Transportation did not have adequate internal controls to ensure supervisors reviewed and approved payroll journals for the Highway Planning and Construction Cluster. Questioned Costs: Assistance Listing # 20.205 20.205 COVID-19 20.219 20.224 Amount $0 Status: Corrective action in progress Corrective Action: The Department is committed to ensuring adequate internal controls are established for processing payroll journals. Currently, the Department: ? Sends payroll journals electronically via Adobe Acrobat Sign on day four of payroll processing. ? Generates system automated emails, which are sent to the reviewer each day the journal is unsigned. ? Reconciles unsigned payroll journals and will follow up with responsible staff. To further improve controls over timely approval and return of payroll journals, the Department will: ? Continue to review existing internal controls to assess their effectiveness and make improvements as needed. ? Review the Payroll Manual to ensure directions, guidelines, and expectations around the payroll journal approval are clearly defined. ? Evaluate the appropriateness of establishing a timeline for returning signed payroll journals for incorporation into the Payroll Manual. Completion Date: Estimated June 2024 Agency Contact: Jesse Daniels External Audit Liaison PO Box 47320 Olympia, WA 98504-7320 (360) 705-7035 danielje@wsdot.wa.gov
View Audit 23129
Finding 19718 (2022-062)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.410
Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to report recoveries of fraudulent overpayments on the CMS-64 report. Questioned Costs: Assistance Listing # 93.775 93.777 93.777 COVID-19 93.778 93.778 Amount $977,612 Stat...
Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to report recoveries of fraudulent overpayments on the CMS-64 report. Questioned Costs: Assistance Listing # 93.775 93.777 93.777 COVID-19 93.778 93.778 Amount $977,612 Status: Corrective action in progress Corrective Action: The Authority partially concurs with the finding. The Authority has established a process to ensure information concerning the status of Medicaid Fraud Control Unit (MFCU) cases is communicated timely to the Authority from the Attorney General?s Office. The Authority has documented the process to ensure recoveries of fraudulent overpayments are reported on the CMS-64 report appropriately and any federal share is returned timely to the Centers for Medicaid & Medicare Services (CMS). The Authority agrees that $1,032 needs to be repaid to CMS and will initiate return of those funds. The Authority does not concur that the remaining $976,580 needs to be returned to CMS. The state pursued assets through its available means and the court. The provider in question has been out of business since 2017 and a final court ruling was made in June 2022. In April 2023, the Attorney General?s Office certified the defaulted corporation had no identifiable assets. In accordance with 42 CFR 433.318(d), the provider is out of business and the Authority is not required to return the overpayment to CMS. The Authority will provide the court documentation and Attorney General?s certification to CMS Audit Resolution. The conditions noted in this finding were previously reported in findings 2021-052 and 2020-050. Completion Date: Estimated September 2023 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager PO Box 45502 Olympia, WA 98504-5502 (360) 725-9586 Kari.Summerour@hca.wa.gov
View Audit 23129 Questioned Costs: $1
Finding 19717 (2022-061)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it performed procedures to safeguard against unnecessary utilization of care and services for the Medicaid program. Questioned Costs: Assistance Listing # 93.775 93.7...
Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it performed procedures to safeguard against unnecessary utilization of care and services for the Medicaid program. Questioned Costs: Assistance Listing # 93.775 93.777 93.777 COVID-19 93.778 93.778 COVID-19 Status: Corrective action in progress Corrective Action: The Authority partially concurs with the finding. The Authority has received guidance from the Centers for Medicare & Medicaid Services (CMS) and will adjust the state plan based on CMS requirements. Per CMS guidance, this adjustment will not include separately listing the methods and procedures it uses to safeguard against unnecessary utilization of care and services. The Authority does not concur with the auditor?s conclusion regarding its statewide surveillance and utilization control program not meeting federal program integrity requirements. The Authority?s program meets CMS standards and requirements and provides reasonable oversight. The Authority will update its policies and procedures related to the program. The Authority concurs that the two providers of the Program of All-inclusive Care for the Elderly (PACE) were not monitored for their compliance with the False Claims Act (FCA) during the fiscal year. The Department of Social and Health Services (DSHS) manages the contracts for the PACE program, but payments to these providers are routed through the Authority?s ProviderOne system. The process for PACE provider monitoring has been clarified with DSHS who is responsible for providing FCA oversight for these contracts. The conditions noted in this finding were previously reported in findings 2021-050, 2020-047, 2020-048, 2019-052, 2019-053 and 2018-047. Completion Date: Estimated December 2023 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager PO Box 45502 Olympia, WA 98504-5502 (360) 725-9586 Kari.Summerour@hca.wa.gov
View Audit 23129
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