Corrective Action Plans

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FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material We...
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Noncompliance Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue, through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the annual parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school had to void transactions through the third-party company and pay back the amount of these transactions for the period August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $82,291 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Responsible Party and Timeline for Completion: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. There were two checks issued in response to this corrective action plan. Check number 22425 in the amount of $13,642.04 on May 27, 2021, and check number 22469 in the amount of $68,648.67 on June 15, 2021. The two payments totaled $82,290.71, and fulfilled our requirement per the corrective action plan.
FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Depa...
FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the Food Services Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation?s management will review and formulate procedures to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Responsible Party and Timeline for Completion: The School Corporation?s management will ensure the Food Service Department implements a secondary document review to ensure accuracy prior to submitting the reimbursement claim. This action will begin immediately with the March of 2023 claim submission.
Finding 46911 (2022-001)
Significant Deficiency 2022
Finding 2022-001: Special Tests and Provisions: Enrollment Reporting Recommendation: The auditor recommend that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance ...
Finding 2022-001: Special Tests and Provisions: Enrollment Reporting Recommendation: The auditor recommend that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal requirements. Persons Responsible for Corrective Action: Barbara Wilson, Registrar & Director of Student Records; Pam Barrett, Associate Vice President & Director of Financial Aid Planned Corrective Action: Brenau University contracts with the National Student Clearinghouse (NSC) to perform routine enrollment reporting required by Title IV Federal Student Aid regulations. The University's student information system contains a program designed to compile enrollment data for transmission to NSC in accordance with specifications provided by the National Student Loan Data System (NSLDS). We are conducting a detailed review of the November 2022 NSLDS Enrollment Reporting Guide, and have engaged the University's student information system vendor to review the current software logic and install any modifications necessary to become compliant in this area. Anticipated Completion Date: April 30, 2023
FINDING 2022-005 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school?s leadership team will review the Federal Wage Rate requirements duri...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school?s leadership team will review the Federal Wage Rate requirements during the next director?s meeting. All future projects being funded by federal funds will require weekly payroll submissions to be reviewed by the school employee who is overseeing the project. Anticipated Completion Date: February 2023?
FINDING 2022-004 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As ESSER reports and reimbursements are completed the supporting documents will ...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As ESSER reports and reimbursements are completed the supporting documents will be kept with the reports. Prior to submission, reports completed and documentation compiled by the Director of Finance will be reviewed by the Director of Exceptional Learners and Testing and vice versa. Anticipated Completion Date: February 2023
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance will conduct an internal audit of capital assets purchas...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance will conduct an internal audit of capital assets purchased and sold from 6/30/2022 to the current date in order to update the corporation?s capital assets records. New staff will also be trained on tracking capital assets transactions and completing the necessary documentation for future capital assets transactions. It is noted, a number of construction projects are scheduled in the near future which will result in capital assets being added. As such, after the completion of these projects, leadership will consider having the school?s contracted third-party capital assets consultant conduct an onsite inquiry visit to ensure the school?s records are accurate. Anticipated Completion Date: April 2023
Views of Responsible Officials, Corrective Action Plans, and Contact Information The District acknowledges the need to strengthen the staff?s compliance to policies and procedures related to equipment tracking and property records. ECF is a new program and there was an urgent need for the District...
Views of Responsible Officials, Corrective Action Plans, and Contact Information The District acknowledges the need to strengthen the staff?s compliance to policies and procedures related to equipment tracking and property records. ECF is a new program and there was an urgent need for the District to provide the necessary equipment for connectivity to meet the remote learning needs of students/school staff during the COVID-19 emergency period. Beginning January 3, 2023, the District will provide additional training to staff as needed and will reiterate the policies and procedures to ensure compliance with program requirements. The District will conduct a thorough review of devices distributed to students/school staff prior to requesting any reimbursement from the program administrator to ensure compliance with the per-user limitation requirement. Name: Aaron Wai Title: Admin Services Manager, Information Technology Division E-mail: aaron.wai@lausd.net
Contact Information: Anthony Brocato Chief Financial Officer Lynn County Hospital District Audit Finding Reference Number: 2022-004 Corrective Action Plan: Management agrees with the finding. We will exp...
Contact Information: Anthony Brocato Chief Financial Officer Lynn County Hospital District Audit Finding Reference Number: 2022-004 Corrective Action Plan: Management agrees with the finding. We will expand our procurement policy to include a control to verify that a vendor is not suspended or debarred from receiving federal funding as required by 2 CFR Section 180, Subpart C. The corrective action plan will be implemented by September 30, 2023.
2022-002: Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Karina F. Alvarez Title: Senior Director of Total Rewards Anticipated Completion Date: September 2023 Corrective Action: The Center?s is committed to ensuring t...
2022-002: Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Karina F. Alvarez Title: Senior Director of Total Rewards Anticipated Completion Date: September 2023 Corrective Action: The Center?s is committed to ensuring the appropriate documentation is in place in order to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, the Center is taking the following corrective actions to address the audit recommendations: ? Management will review and update policies as needed to ensure employee compensation changes are documented sufficiently and verified through a quality control review; ? Implement additional functionality and security to minimize the potential for data entry error; and ? Design, develop, and implement a new Human Resource Information System (HRIS) that will provide a digital and modern platform to manage review and approval workflows surrounding compensation adjustments. Status as of February 2023: Management has informed the impacted employee and has updated their compensation documentation accordingly.
View Audit 44610 Questioned Costs: $1
FA 2022-003 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of E...
FA 2022-003 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioner Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The District is developing corrective actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org
FA 2022-002 Improve Controls over Indirect Costs Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through E...
FA 2022-002 Improve Controls over Indirect Costs Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: $559,442.53 Description: The School District charged indirect cost expenditures to the Elementary and Secondary School Emergency Relief Fund program in excess to the maximum amount allowed. Corrective Action Plans: We concur with this finding. The District is developing corrective actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org
View Audit 50245 Questioned Costs: $1
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-T...
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) Questioner Costs: $62,747.69 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: We concur with this finding. The District is developing correction actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org
View Audit 50245 Questioned Costs: $1
Reference number ? 2021-003 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.
Reference number ? 2021-003 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.
Reference number ? 2022-001 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.
Reference number ? 2022-001 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.
The City has implemented steps to be more proactive in subrecipient monitoring and will perform additional testing to meets these requirements.
The City has implemented steps to be more proactive in subrecipient monitoring and will perform additional testing to meets these requirements.
Finding 2022-04 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund and there was no form...
Finding 2022-04 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individuals: Mandy Robinson, Administrator and Carol Schoch, Business Office Manager Corrective Action Plan: Management will ensure formal documentation of reviews is present moving forward. Anticipated Completion Date: June 2023
Management?s Response: OFB?s current data systems for inventory (Primarius) and finance (Great Plains) do not permit the direct transfer of data, leading to a cumbersome manual process that is prone to error. OFB will work to correct this problem in the coming year by working with the owners of Prim...
Management?s Response: OFB?s current data systems for inventory (Primarius) and finance (Great Plains) do not permit the direct transfer of data, leading to a cumbersome manual process that is prone to error. OFB will work to correct this problem in the coming year by working with the owners of Primarius (version 1 and 2) on technical fixes and on upgrading the system. OFB will continue to review various options, submitting potential solutions to the auditors for review and approval until a viable solution is agreed upon. OFB is also in the process of upgrading its accounting software to Sage Intacct.
Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if pa...
Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if past reports not filed should be submitted at this time and if reports filed with incorrect amounts should be corrected. - The Associate VP for Finance & Controller will review HEERF repoting requirements to ensure any future reporting required is submitted on a timely basis. - The Associated VP for Finance & Controller will review any future reporting for HEERF funds before submission to ensure they reconcile to the College's accounting records. Responsible Official - Gillian King, Chief of Staff Anticipated Completion Date: Completed
FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with...
FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: When the school district is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 24, 2023
View Audit 53375 Questioned Costs: $1
FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Descriptio...
FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The recipients of the ESSER Data Reporting notice from the Indiana Department of Education, which include the director of curriculum and assessment and the business manager, will work together to ensure the data reports are properly completed, approved, and submitted by the due date. The director of curriculum and assessment will complete the reports and present them to the business manager who will review and approve the reports. The director of curriculum and assessment will submit the reports and make record of the date and time submitted. Anticipated Completion Date: March 24, 2023
Finding 46492 (2022-002)
Significant Deficiency 2022
Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of...
Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of Responsible Officials and Corrective Action Plan: The questioned submission was reviewed multiple times, the documents were reviewed prior to the submission through meetings, confirmation emails and the saving of the reports on a shared folder. We believe these procedures were sufficient for documenting the review process taking into account that the Treasury submission system is a single submit system that lacks the maker / checker (approver) feature. We do not believe this finding is a significant deficiency as noted by the Auditors. Moving forward we will add the additional step of having the reviewer sign off on the online report (printout) prior to submission. Responsible Individual(s): Ashely Doyle, Budget Officer Anticipated Completion Date: March 15, 2023
Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This ...
Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This includes a requirement for the contractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Corrective Action Plan: Management will work with contractors to get provisions included in construction contracts in progress and ensure new contracts have required provisions and obtain certified payrolls. Person Responsible for Corrective Action: David Jones, Business Manager Anticipated Completion Date ? FY2023
View Audit 51383 Questioned Costs: $1
For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quar...
For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.
The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely r...
The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.
Condition: The Health Center?s Period 2 report to HHS included duplicate amounts for utilities expenses. Planned Corrective Action: Management will continue to refine processes to more diligently review expenses to ensure no duplicate expenses are included in the underlying supporting documentation....
Condition: The Health Center?s Period 2 report to HHS included duplicate amounts for utilities expenses. Planned Corrective Action: Management will continue to refine processes to more diligently review expenses to ensure no duplicate expenses are included in the underlying supporting documentation. However, the Health Center included as eligible expenses in the Period 2 submission only those amounts up to the funding received, plus accrued interest. Had the noted questioned costs been identified prior to submission, the Health Center would have included additional amounts in the eligible expenses reported in the PRF reporting portal to demonstrate satisfactory use of the PRF funding received. The Health Center had $418,778 in additional eligible operating expenses which were not included in the Period 1 submission and $1,916,769 in additional eligible capital expenses not included in the Period 2 submission which would have been used to replace the identified questioned costs. Person Responsible: Wade Eschenbrenner, CFO Anticipated Completion Date: Ongoing
View Audit 45046 Questioned Costs: $1
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