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Corrective Action Plans

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Finding 32947 (2022-001)
Material Weakness 2022
Samaritan House, INC
VA
Procurement, Suspension & Debarment Subrecipient Monitoring
Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management will ensure that the Organization?s written procurement procedures are followed for all future expenditures as required. Name of Contact Person: Robin Gauthier, Exec...
Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management will ensure that the Organization?s written procurement procedures are followed for all future expenditures as required. Name of Contact Person: Robin Gauthier, Executive Director
View Audit 33635
Finding 32946 (2022-001)
Significant Deficiency 2022
Share
WA
Period of Performance Questioned Costs Subrecipient Monitoring § 200.308 § 200.309 § 200.403
Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that incl...
Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that include the following topics: - Allowability of expenses based on both contract criteria and the period of performance. - key identifiers that could flag an exception in allowability based on period of performance, and how to catch this in the review of expenses. - General ledger transactions that require further review for period of performance allowability during monthly review of expenses prior to preparing invoices. This training will highlight this being a specific area of focus for review during periods when a contract terms and a new contract starts. This training will happen with all new accounting staff responsible for expense entry and review and will be incorporated as refresher trainings if contract and grant administrator expense reviews identify this as being a continued issue by staff performing expense data entry.
View Audit 31554
Finding 32941 (2022-004)
Significant Deficiency 2022
Bristol Bay Area Health Corporation and Subsidiary
AK
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchor...
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchorage, AK resulting in filling nearly all vacancies as of March 2023. We agree with this finding and have taken steps to ensure that all program expenditures have adequate supporting documentation.
View Audit 24470 Questioned Costs: $1
Finding 32934 (2022-002)
Significant Deficiency 2022
Summit Community Care Clinic, Inc.
CO
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categorie...
Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a procedure to randomly test ten Sliding Fee Discounts per service line monthly to ensure we are applying the correct discounts and the patient is paying the correct discounted amount. The Organization will train staff to test Sliding Fee Discounted visits going forward starting July 1, 2023.
View Audit 29462
Finding 32898 (2022-006)
Significant Deficiency 2022
State of South Carolina
SC
Subrecipient Monitoring Reporting Significant Deficiency
The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...
The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Homeland Security 2022-006 Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Office update their current internal control to include continuous monitoring and reviewing of project obligations to ensure that reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The Public Assistance team has updated the project version workflow in SCEMD?s South Carolina Recovery Grants (SCRecoveryGrants.org; known as SCRG) system to make sure the obligation information is received timely by the Finance and Administration team. The Fiscal Analyst responsible for reporting is now notified via SCRG automated email when a new obligation is made and when an existing obligation is modified. B. The Finance and Administration team began pulling records for FFATA reporting by obligation date instead of pulling records of reimbursements processed in April 2022 in response to a finding in a different Federal Grant program. This corrective action was implemented in all our Federal Grant Programs. FFATA reporting after May 2022 has been reported by the last day of the month following the month that the subaward was made for awards greater than $30,000. C. The Finance and Administration team will continue to save a pdf record of the monthly FFATA reports made. D. The Finance and Administration Team and the Fiscal Analyst responsible for reporting will continue to make efforts to update reporting that was not reported prior to April 2022. We will complete additional reviews of required FFATA reporting through June 30, 2023. Names of the contact persons responsible for correction action: Ms. Jessica Jones, State Public Assistance Officer; Ms. Brittany Hammond, Chief of Finance and Administration Planned completion date for corrective action plan: June 30, 2023
View Audit 28588
Finding 32887 (2022-005)
Significant Deficiency 2022
State of South Carolina
SC
Questioned Costs Subrecipient Monitoring Eligibility
Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The fin...
Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-005 Medicaid Cluster; Children?s Health Insurance Program (CHIP) ? Assistance Listing No. 93.775, 93.777, 93.778; 93.767 Recommendation: We recommend the Department strengthen controls over eligibility determinations to ensure documentation is maintained and reviewed in accordance with its State plan and federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The agency continues to implement an Eligibility Performance and Remediation process, which includes internal Eligibility Quality Assurance (EQA) monthly case reviews, as well as third party case reviews conducted by the University of South Carolina Core for Applied Research and Evaluation (USC CARE). Eligibility Policies and Procedures provide instructions for a worker to ensure the case file is complete for all eligibility criteria based on policy, prior to making a determination. The policy is included in staff training and is evaluated as part of quality assurance activities. Supervisors are responsible for monitoring staff daily by using data available via system of record, the electronic document management system (OnBase), workload management software, as well as through case spot reviews. Supervisors meet monthly with each staff member to review Eligibility Quality Assurance (EQA) findings to identify and address issues that impact performance, as well as to facilitate corrections to incorrect determinations identified through the EQA process. Errors are identified via error codes and descriptions. EQA reviews are conducted and housed in a state-developed tool to allow for creation of reports that can be generated based on supervisor, worker, work type, error code or overall accuracy. The state compares errors identified through audits and federal reviews such as payment error rate measurement with internal and third party EQA error trends and use this monitoring method to identify trends, develop mitigation strategies and to determine impact of those strategies on these errors. During the 4th quarter of calendar year 2022, 15,716 cases were reviewed by EQA with the following results pertaining to missing documentation: Error Description, Q1 CY2022 % Cases Reviewed, Q2 CY2022 % Cases Reviewed, Q3 CY2022 % Cases Reviewed, Q4 CY2022 % Cases Reviewed: The application was not signed, 0.03%, 0.01%, 0.02%, 0.30%; The application could not be located in the case file, 0.02%, 0.03%, 0.01%, 0.03%; Level of care was not in the case file or in Phoenix, 0.02%, 0.01%, 0.01%, 0.01%; The case record was missing SSN or proof of application for SSN, 0.25% 0.36%, 0.26%, 0.00%; In response to these findings, the Eligibility department will conduct email and face-to-face communication with managers, supervisors and staff regarding these findings and a reminder of documentation requirements in policy, as well as to ensure supervisors are assessing for this requirement in casefile spot checks. This will also be discussed on an upcoming Eligibility Supervisor call and shared in the Eligibility, Enrollment, and Member Services Newsletter. These requirements will also continue to be emphasized in new worker and staff refresher training. Name(s) of the contact person(s) responsible for corrective action: Lori Risk Planned completion date for corrective action plan: Email, face-to-face and newsletter communications: June 2023; EQA Procedures, staff training ? Ongoing.
View Audit 28588
Finding 32886 (2022-004)
Material Weakness 2022
State of South Carolina
SC
Questioned Costs Subrecipient Monitoring Eligibility
Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The fin...
Department of Health & Human Services Centers for Medicare & Medicaid Services 31 Forsyth Street, SW, Room 4T20 Atlanta, Georgia 30303-8909 The South Carolina Department of Health and Human Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-004 Medicaid Cluster; Children?s Health Insurance Program (CHIP) ? Assistance Listing No. 93.775, 93.777, 93.778; 93.767 Recommendation: We recommend eligibility reviews be performed annually in accordance with the South Carolina Medicaid Policies and Procedures Manual. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The agency will resume standard review processing in April 2023 in response to requirements outlined in the Consolidated Appropriations Act 2023. The state has developed a comprehensive operational plan for completing this work including: ? Policy and procedure updates ? Hiring additional staff in response to attrition during the public health emergency (PHE) and staffing levels needed to complete the anticipated work ? Additional staff augmentation through a third party vendor to assist with specific data entry tasks associated with review processing ? Staff refresher training on eligibility review policies and procedures ? A comprehensive Communication Plan for sharing relevant information regarding unwinding activities with stakeholders such as beneficiaries, agency staff, call centers, providers, managed care plans and community organizations ? Outreach to inform beneficiaries about the review process and how to contact the agency with changes to contact information and questions they may have ? Distribution of reviews. The state has 12 months during the unwinding period to initiate reviews and 14 months to complete the work. ? Workload management plan to react to staffing needed for both application and review processing. Name(s) of the contact person(s) responsible for corrective action: Lori Risk Planned completion date for corrective action plan: June 2024 (End of Unwinding Period)
View Audit 28588
Finding 32881 (2022-016)
Significant Deficiency 2022
State of South Carolina
SC
Questioned Costs Subrecipient Monitoring Reporting
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-016 Adoption Assistance - Assistance Listing: 93.659 Recommendation: We recommend that the Department continue to review its internal controls to ensure that federal reports are free from error and clearly supported prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. Most of the discrepancies found involved current-period activity correctly posted to prior year grants which should have been reported as current quarter activity but was mistakenly reported as prior-quarter adjustments. Through discussions with the Department?s regional IV-E fiscal reporting contact, the Grants Accounting and Reporting staff have further clarified their understanding of when it is appropriate to report activity as a prior-quarter adjustment versus current-period activity, and they now have a clear understanding of the rules. The Department will correct the CB-496 reports for the quarter ending September 30, 2021, for the activity improperly reported as prior quarter adjustments and the amounts improperly reported as current quarter claims on the June 30, 2022, quarter ending report as soon the reports are made available to update in the reporting system by federal authorities. Going forward, as part of the established review process, the Grants Accounting and Reporting manager will specifically review the transactions and supporting documentation to ensure the correct treatment of prior-quarter adjustments and current-quarter activity. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: March 31, 2023
View Audit 28588
Finding 32875 (2022-018)
Significant Deficiency 2022
State of South Carolina
SC
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-018 Adoption Assistance, CCDF Cluster - Assistance Listing Nos.: 93.659, 93.575, and 93.596 Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The change involved allocation based on newly-tracked case management time statistics instead of benefit payment statistics. The new time statistics were available for the first time in the quarter tested, and management considers the new method to be preferable to that previously used. Per CFR 45, Part 95, Subpart E, Section 95.515, the Department can implement changes to its cost allocation beginning with the effective date of its request for approval to do so; it is not required to receive the approval first. Management did submit a request for approval of this change with Cost Allocation Services, but the request was effective as of the beginning of the following quarter, thus did not include the quarter in question. The department will recompute the cost allocation for the quarter in which the exception occurred using the previous allocation method and will record an adjustment to correct the amounts allocated. The clerical error referenced would not have occurred had the various base calculation worksheets been integrated with one another as appropriate and with the allocation calculation worksheets. We will link these worksheets beginning with those used in the allocation for the quarter ending March 31, 2023. Name(s) of the contact person(s) responsible for corrective action: David O?Kelly, Controller Planned completion date for corrective action plan: June 30, 2023
View Audit 28588
Finding 32874 (2022-017)
Significant Deficiency 2022
State of South Carolina
SC
Period of Performance Questioned Costs Subrecipient Monitoring
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-017 CCDF Cluster - Assistance Listing: 93.575 and 93.596 Recommendation: We recommend that the Department review and update internal controls to ensure all expenditures charged to federal awards are incurred within the grant's period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional controls have been implemented to ensure the Department?s Grants Accounting and Reporting manager and staff review and research all transactions posted in the liquidation period of a given grant year to ensure they include only those legally obligated as of the obligation date. The transactions incorrectly posted to the 2020 Discretionary Grant have now been correctly moved to the 2021 Discretionary Grant and are being replaced with qualified voucher expenditures previously moved from the 2020 Discretionary grant to the 2020 Mandatory Grant. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: June 30, 2023
View Audit 28588 Questioned Costs: $1
Finding 32872 (2022-011)
Significant Deficiency 2022
State of South Carolina
SC
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
US Department of Health and Human Services The South Carolina Department of Health and Environmental Control respectfully submits the following corrective action plan for the year ended 6/30/22. The findings from the schedule of findings and questioned costs are discussed below. The findings are n...
US Department of Health and Human Services The South Carolina Department of Health and Environmental Control respectfully submits the following corrective action plan for the year ended 6/30/22. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF Health and Human Services 2022-011 Immunization Cooperative Agreements ? Assistance Listing No. 93.268 Recommendation: We recommend the Department ensure compliance visits are reviewed in accordance with Department policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To strengthen internal controls, the Department has discussed the finding with staff and stressed the importance of ensuring Centers for Disease Control guidelines are followed. Each person assigned to a site visit will complete the task within a six month signoff time frame. The Vaccines for Children Operations Director will ensure that the regions are up to speed and responsive to complete these tasks within the required timeframe. In addition, the corrective action plan will be communicated to staff at the next in-person regional meeting. Name(s) of the contact person(s) responsible for corrective action: Kim Paradeses Planned completion date for corrective action plan: June 30, 2023
View Audit 28588
Finding 32868 (2022-010)
Significant Deficiency 2022
State of South Carolina
SC
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...
The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-010 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office implement procedures to ensure reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has already designated an employee (SCOR Reporting Manager) to gain knowledge of FFATA and become the FFATA Reporting point of contact. SCOR is currently unable to report grants in the FFATA Subaward Reporting System (FSRS) because FSRS identifies the 2018 CDBG-DR and CDBG-MIT grants reporting entity under a different state agency. Because the information within FSRS is based off data entries within SAM.GOV, only HUD, as the Federal entity that issued the grant, can make changes within the system. SCOR is working with its assigned representative at HUD to identify and make the appropriate changes in SAM.GOV and FSRS. Once SCOR has control of the two grants in FSRS, SCOR will retroactively report on all subrecipient subawards in the CDBG-MIT program. In the future, SCOR will also report in FSRS any other subrecipient awards for CDBG-DR and CDBG-MIT. Name(s) of the contact person(s) responsible for corrective action: Ran Reinhard, Director of Operations Planned completion date for corrective action plan: June 30, 2023
View Audit 28588
Finding 32867 (2022-009)
Significant Deficiency 2022
State of South Carolina
SC
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...
The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-009 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office ensure staff preparing and entering transactions into the accounting system have a good working knowledge of account codes as defined by the South Carolina Comptroller General's Office (CG). In addition, supervisory personnel should closely review transactions to ensure proper classification in the general ledger. Further, the Office should seek guidance from the CG if questions regarding coding of transactions arises. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has developed and implemented the use of a Purchase Order Cover Sheet (POCS) (See example #1) to better identify subrecipient projects/vendors requiring the correct use 517 General Ledger Categories. The POCS is a check list of all required information needed to create a shopping cart / purchase order. A recent POCS form update added a field that requires the requester to identify the Project Management team, either State or Subrecipient. This selection will determine the General Ledger Category used by Finance. Since this issue was identified, SCOR Finance has completed a review of FY23 general ledger coding and will post corrective journal entries prior to year end to ensure compliance in future audits. Name(s) of the contact person(s) responsible for corrective action: Andrew DeRienzo, SCOR Finance Director Planned completion date for corrective action plan: June 30, 2023
View Audit 28588
Finding 32866 (2022-008)
Significant Deficiency 2022
State of South Carolina
SC
Reporting Subrecipient Monitoring Significant Deficiency § 200.303
The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FI...
The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-008 Community Development Block Grant (CDBG) ? Assistance Listing No. 14.228 Recommendation: We recommend that Department personnel consistently follow policies in place to ensure reports are properly reviewed by supervisory personnel prior to submission. Explanation of disagreement with audit finding: The South Carolina Department of Commerce agrees with the audit finding. Action taken in response to finding: All reports and documents to be submitted on behalf of the State?s Community Development Block Grant Program to the U.S. Department of Housing, Urban and Development (HUD), U.S. Department of Labor and FSRS.gov will follow a formal review process to include using track changes for documents and a final review by a CDBG staff member in a supervisory position. The designee for the final review will be the Deputy Director of Community Development or the CDBG Program Administrator. An acknowledgement of the final review will be documented to ensure the appropriate review has taken place. Name(s) of the contact person(s) responsible for corrective action: Caroline Griffin ? Deputy Director for Community Development Keely McMahan ? CDBG Program Administrator Planned completion date for corrective action plan: As of March 1, 2023, CDBG program management has adopted this corrective action plan to ensure a comprehensive review of reports by supervisory personnel prior to submission to the appropriate Federal agency.
View Audit 28588
Finding 32865 (2022-007)
Significant Deficiency 2022
State of South Carolina
SC
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...
The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Defense 2022-007 National Guard Military Operations and Maintenance (O&M) Projects Assistance Listing No. 12.401 Recommendation: We recommend the Office consistently adhere to its internal controls including maintaining the approved State Personnel Action form to support the personnel charges and allocations to applicable funding sources. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The missing forms in the personnel files identified in the audit were corrected. Completed as of March 03, 2023. B. The Office is conducting a complete audit of all personnel files to ensure internal control were implemented and files are accurately and adequately documented. The estimated date of completion is March 31, 2023. C. The Office will ensure that established policies and procedures are followed, and all documentation is completed prior to entering actions into SCEIS. Name of the contact person responsible for correction action: Mr. Robert Faulk, State Human Resources Director Planned completion date for corrective action plan: March 31, 2023
View Audit 28588
Finding 32860 (2022-015)
Significant Deficiency 2022
State of South Carolina
SC
Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-015 Child and Adult Care Food Program - Assistance Listing: 10.558 Recommendation: We recommend that the Department review and update its internal controls to ensure a signed contract agreement containing suspension and debarment terms and conditions is on file for all subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program manager did retain the email and attachments that were sent to the provider with an explanation that their signature and return of the documents was required prior to their program participation, and management believes the document was executed. However, because the document could not be located, the Department and the provider executed a new agreement to correct the documentation deficiency in February 2023. Program staff are now conducting a 100% review of all active providers to ensure their program participation is supported by signed agreements on file. This review and any corrective measures found to be needed will be completed by April 30, 2023. In addition, management will explore with Information Systems staff the possibility of adding new system controls to confirm the uploading of required documents prior to enabling provider access to the system?s claims module. Management expects to complete any enhancements that can be made in this regard by December 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: December 31, 2023
View Audit 28588
Finding 32859 (2022-014)
Significant Deficiency 2022
State of South Carolina
SC
Questioned Costs Subrecipient Monitoring Significant Deficiency
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-014 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department review its internal controls to ensure timely notifications of application approvals and disapprovals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The Department has sound controls in place for tracking notification compliance. These normally function well to assure that all application decisions are made and communicated timely. During the period in which these exceptions occurred, the program manager was away from work for an extended time. Also, during that time two experienced program staff left the Department. The remaining program staff were then temporarily unable to keep up with the volume of required application reviews, determinations and notifications. In the future, if these situations arise additional resources will be directed to keeping up with the timely processing of application reviews and notifications. In addition, program management has requested that Information Systems staff add to the system dashboard metrics a field displaying pending file approval dates. This will further assure that all upcoming deadlines are met. Management expects these dashboard enhancements to be completed by May 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: May 31, 2023
View Audit 28588
Finding 32858 (2022-013)
Significant Deficiency 2022
State of South Carolina
SC
Subrecipient Monitoring § 200.332
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-013 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department follow its established policies and procedures for the program to ensure compliance with federal subrecipient monitoring requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The three-year time frame in which these monitoring reviews were to have occurred included the peak months of the Coronavirus pandemic, when Department staff were working remotely for an extended period and many provider facilities were closed or operating sporadically due to staffing shortages. A significant number of program staff also left the agency during that time. These factors made timely monitoring much more difficult and extended the time required to complete it. The program maintains a worksheet designed to track compliance with this monitoring requirement and reviews, updates and acts upon it monthly. All monitoring reviews are now being conducted within the required time-frame. DSS also has an active project in progress to automate its compliance monitoring processes, and management plans to include a dashboard that displays the detailed status of each provider?s review, from start to completion. It will also report statistics showing the progress toward meeting the required yearly reviews. Management expects to have these system controls in place by December 2023. In the meantime, program staff will maintain the manual monitoring controls now in place to assure compliance. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: December 31, 2023
View Audit 28588
Finding 32857 (2022-012)
Significant Deficiency 2022
State of South Carolina
SC
Cash Management Subrecipient Monitoring Significant Deficiency § 200.303
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...
The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022 ? 012 Adoption Assistance, Child and Adult Care Food Program ? Assistance Listing: 93.659, 10.558 Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department?s Grants Accounting and Reporting staff are following the established policies and procedures to ensure proper documentation is maintained to support the review and approval of draws prior to their execution. In every case the exceptions noted were draws that were done following group discussions that included the Department?s regional federal grant program representatives. Discussions were had to confirm the appropriate support and amounts of draws, and the conclusions of those discussions were that the Department should draw the amounts ultimately drawn. The Grants Accounting and Reporting Manager did approve the draws in advance but did not provide specific written approval. In one case the Grants Accounting Reporting Manager emailed the Department?s federal contact confirming the amount of funds we would draw, and the staff interpreted the email as authorization to proceed. Grants Accounting and Reporting staff have been instructed not to draw funds without express written approval, and they are complying with that requirement. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: Effective immediately
View Audit 28588
Finding 32855 (2022-001)
Significant Deficiency 2022
Dignity Housing Association, Inc. 054-11074
SC
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for...
Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.
View Audit 33282 Questioned Costs: $1
Finding 32852 (2022-003)
Significant Deficiency 2022
Felician University
NJ
Procurement, Suspension & Debarment Subrecipient Monitoring
U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement poli...
U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Grant Guidance for procurement and suspension and debarment to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented the procurement policy for the Federal Grants projects. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: June 30, 2023
View Audit 33281
Finding 32848 (2022-001)
Significant Deficiency 2022
The New York Botanical Garden
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...
INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719
View Audit 33280
Finding 32831 (2022-001)
Significant Deficiency 2022
Christian Military Academy, Inc.
PR
Questioned Costs Subrecipient Monitoring Reporting
The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no cap...
The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no capitalizable transactions are misclassified on expense accounts. With these processes, the Academy will ensure that property and equipment is properly recorded in books.
View Audit 24670
Finding 32808 (2022-002)
Material Weakness 2022
Sherburne County
MN
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 202...
2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s suspension and debarment procedures and controls to ensure the County verifies that contractors involved in an applicable covered transaction funded by Federal grant awards is not suspended or debarred or otherwise excluded from participating in the transaction before entering into the covered transaction. This verification may be accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected
View Audit 29346 Questioned Costs: $1
Finding 32789 (2022-002)
Significant Deficiency 2022
Berks Community Health Center
PA
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...
Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023
View Audit 28375
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