Corrective Action Plans

Finding 478614 (2022-005)

Significant Deficiency 2022

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficienc...

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478610 (2022-004)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significan...

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the above corrective actions were not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: to be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478571 (2022-002)

Material Weakness 2022

Carter County Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

2022-002 Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retai...

2022-002 Suspension and Debarment U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify vendors that needassessed for suspension and debarment and retain appropriate evidence. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478544 (2022-003)

Material Weakness 2022

Helping Hand House

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

1. Processes related to the program stating roles of each individual involved in the process were documented and implemented in September 2022. 2. Regular risk assessment and monitoring functions are performed by management and grant awarders.

View Audit 315179

Finding 478189 (2022-003)

Material Weakness 2022

Crow Creek Tribal Schools

SD

Allowable Costs / Cost Principles Material Weakness § 200.303

Individual(s) Responsible: Rob Coverdale, Superintendent; Anthony Barker, Business Manager Action: Review Policies and Procedures to ensure that management has implemented control processes to comply with the federal requirements and can provide documentation to support the transactions. Anticipated...

Individual(s) Responsible: Rob Coverdale, Superintendent; Anthony Barker, Business Manager Action: Review Policies and Procedures to ensure that management has implemented control processes to comply with the federal requirements and can provide documentation to support the transactions. Anticipated Completion Date: September 30, 2024

View Audit 314870

Finding 478188 (2022-002)

Material Weakness 2022

Crow Creek Tribal Schools

SD

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

Individual(s) Responsible: Anthony Barker, Business Manager; Business Office Personnel Action: Adequate documentation will be retained in order to support the review process. Anticipated Completion Date: June 30, 2024

View Audit 314870 Questioned Costs: $1

Finding 477973 (2022-011)

Material Weakness 2022

Oklahoma County

OK

Questioned Costs Subrecipient Monitoring § 200.208 § 200.303 § 200.332 § 200.339 § 200.501

21.023 - Lack of Internal Controls and Noncompliance with Subrecipient Monitoring Requirement – Emergency Rental Assistance Program (Repeat Finding – 2021-002) Oklahoma County will comply with federal laws and regulations and grant agreements by creating award agreements that are designed and implem...

21.023 - Lack of Internal Controls and Noncompliance with Subrecipient Monitoring Requirement – Emergency Rental Assistance Program (Repeat Finding – 2021-002) Oklahoma County will comply with federal laws and regulations and grant agreements by creating award agreements that are designed and implemented to ensure Subrecipient Monitoring is performed. Anticipated Completion Date: 6/21/2023 Responsible Contact Person: Brian Maughan, BOCC Chairman

View Audit 314691 Questioned Costs: $1

Finding 477972 (2022-010)

Material Weakness 2022

Oklahoma County

OK

Questioned Costs Subrecipient Monitoring § 200.208 § 200.303 § 200.332 § 200.339 § 200.501

21.019 - Lack of Internal Controls and Noncompliance with Subrecipient Monitoring Requirement – Coronavirus Relief Fund (Repeat Finding - 2021-001) Oklahoma County will comply with federal laws and regulations and grant agreements by creating award agreements that are designed and implemented to ens...

21.019 - Lack of Internal Controls and Noncompliance with Subrecipient Monitoring Requirement – Coronavirus Relief Fund (Repeat Finding - 2021-001) Oklahoma County will comply with federal laws and regulations and grant agreements by creating award agreements that are designed and implemented to ensure Subrecipient Monitoring is performed. Anticipated Completion Date: 6/30/2024 Responsible Contact Person: Brian Maughan, BOCC Chairman

View Audit 314691 Questioned Costs: $1

Finding 477884 (2022-002)

Significant Deficiency 2022

Minnesota Indian Women's Sexual Assault Coalition

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

The two expenditures initiated by the Executive Director that did not have the required approval of the Keeper of Finances was an oversight and not in line with the Financial Policies and Procedures. We have determined an update is necessary to the procedures in the Financial Policies and Procedures...

The two expenditures initiated by the Executive Director that did not have the required approval of the Keeper of Finances was an oversight and not in line with the Financial Policies and Procedures. We have determined an update is necessary to the procedures in the Financial Policies and Procedures manual to address the use of MIWSAC credit/debit cards for expenditures. Further, we will request the Circle Keepers to adopt these changes to the Financial Policies and Procedures at their next scheduled meeting. And, we will advise staff of the expense approval oversights revealed by the audit along with the updated procedures added to the Financial Policies and Procedures manual. This communication will be provided in writing as a memo to all staff. This corrective action will be fully implemented by September 30, 2023 Corrective Action responsible party: Jerry Frick, Fractional CFO – All In One Accounting Jerry.frick@allinoneaccounting.com 651-347-4471 Corrective Action contact: Nicole Matthews, Executive Director nmatthews@miwsac.org 651-646-4800

View Audit 314524

Finding 454021 (2022-004)

Significant Deficiency 2022

Bassett Unified School District

CA

Questioned Costs § 200.303

The district has implemented a process that includes the collaboration of the Instructional Services Department as well as the Business Department to ensure that the district maintains effective internal controls and accountability of all employees who are supported with Federal Dollars. In complia...

The district has implemented a process that includes the collaboration of the Instructional Services Department as well as the Business Department to ensure that the district maintains effective internal controls and accountability of all employees who are supported with Federal Dollars. In compliance with Title 2, CFR 200.303, and CSAM Procedure 905, the district is maintaining a roster of all employees paid with federal funding sources and ensuring that all these employees are completing the proper and required documentation including a semiannual certification for the fully funded employees, and the PARs document for the employees work on multiple activities or cost objectives of which at least one is federal funding source. The PAR?s document reflects detail of the employee?s daily activities by hours and percentages that are spent in each restricted, federal funded program.

View Audit 313805 Questioned Costs: $1

Finding 453787 (2022-002)

Significant Deficiency 2022

City of Portsmouth

OH

Procurement, Suspension & Debarment Eligibility Reporting § 200.303

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently perform...

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The accounts will be reconciled prior to the program ending on a regular cycle during the program to ensure appropriate accounts and the accuracy of the supporting documentation is provided going forward.Described action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reconciling the account on a timely basis. Online applications programs are being created by the department of technology to assist in the program documentation gathering in order to ensure applicants can provide all necessary support for the program in a secure environment.Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial OfficerPlanned completion date for corrective action plan: 7/1/2022.If the Auditor of Public Accounts has questions regarding this plan, please call Mimi Terry, Interim City Manager.

View Audit 313753

Finding 453786 (2022-001)

Significant Deficiency 2022

City of Portsmouth

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The finding...

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-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 PROGRAMS AUDITS2022-001 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the City ensure that federal funds are used to support allowable costs and activities, and to determine when federal requirements may be more restrictive than the State or grantor? requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The program categories will be reviewed prior to the program beginning to ensure appropriate adherence to the Federal vs State guidelines and the accuracy of the supporting documentation is provided going forward. Describe action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reviewing the guidelines. Program documentation gathering in advance to ensure program adherence for the program federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial Officer Planned completion date for corrective action plan: 3/1/2023

View Audit 313753 Questioned Costs: $1

Finding 452442 (2022-102)

Material Weakness 2022

Maricopa County

AZ

Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Co...

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Concur: The Maricopa County School Superintendent?s Office (Superintendent's Office) acknowledges the human error that was made with the May 2022 drawdown. Once the error was identified, the Assistant Superintendent for Economic Management, along with the grant project leader and the Human Capital Management Administrator, contacted the program officer at the US Department of Education and notified them of this error. The overdraw was resolved as there were additional program costs prior to the grant?s closeout in September 2022, and all program expenditures and reimbursements were reconciled prior to closeout. The Superintendent?s Office has implemented updated procedures including the addition of one more person to the reimbursement request approval process who will ensure that program expenditures are reconciled based on the fund balance report from the financial system for the correct time frame.

View Audit 313445 Questioned Costs: $1

Finding 452441 (2022-103)

Significant Deficiency 2022

Maricopa County

AZ

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services ...

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services Department (HSD) concurs that the payments noted by the Office of the Auditor General had suspicious activity. The payments noted represent less than .06% of Emergency Rental Assistance (ERA) financial transactions that the County processed in fiscal year 2022. In FY 2022, the HSD provided nearly $75.8 million in rental assistance, which equated to 9,940 financial transactions and 63,265 months of rental assistance for households living in Maricopa County. To help mitigate control discrepancies, the County has continued to strengthen internal controls from the inception of the ERA program. In July-September 2021, HSD implemented review of property information on the Maricopa County Assessor?s website for certain rental assistance applications on a case-by-case basis. However, HSD did not document those reviews or implement the review program-wide until September 2022. In September 2022, HSD updated internal controls through a revision of the ERA policy and process manual to require property information to be reviewed and also documented. In addition, in November 2022, the County worked with our banking institution to implement additional bank verification controls to more accurately and timely verify vendor banking information to further ensure payments were being sent to the approved landlord/property/manager/vendor. The County will continue with these internal controls to ensure accurate payments are processed.

View Audit 313445 Questioned Costs: $1

Finding 452439 (2022-101)

Material Weakness 2022

Maricopa County

AZ

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Depart...

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Department (HSD) concurs with the finding. HSD will develop and implement written policies and procedures to pay subrecipients for program expenditures they incur and request reimbursement for within the required 30 days of receiving their completed reimbursement requests. HSD will also develop a tracking system to ensure payments are released within 30 days upon receipt of a completed reimbursement request, which will document attempts to obtain a completed reimbursement request.

View Audit 313445

Finding 452437 (2022-024)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A)...

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A) and internal control procedures were enhanced to ensure that fiscal cutoff measures were appropriately addressed. Tuition reimbursement procedures include having the requests forwarded to the responsible Supervising Analyst in the Appropriations/Accounting unit for final review and approval to ensure the proper fiscal period is charged. The correcting transactions were completed during the Single Audit timeframe to remediate the findings by charging and reimbursing the proper fiscal year accounts. The DLWD will continue its efforts to ensure compliance and that all charges applied to Federal awards are within the specified period of performance going forward.COMPLETION DATE/CONTACT PERSON December 31, 2023Ruslana Nagorniak(609) 984-7678Ruslana.Nagorniak@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452430 (2022-023)

Significant Deficiency 2022

State of New Jersey

NJ

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensi...

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensing agencies. Continuing efforts to outreach providers by sending a license expiration letter to providers 45 days prior to the license expiration date have also been less than successful. Access concerns have discouraged the State?s efforts to deny claims because of expired licenses. It is important to note that the State?s expectations are that providers are properly licensed, but have failed to communicate this information to our contracted vendor. Licensure information for all enrolling providers and those subject to revalidation are also screened in accordance with ACA requirements.DMAHS efforts to achieve compliance with regard to provider licensing in coordination with the State?s contracted vendor remains ongoing and the importance of having license information on file for the providers being enrolled will again be reiterated and reinforced through communications with the contracted vendor and their staff. The vendor has also been approved to continue taking screenshots of providers? licensing information from licensing websites in lieu of the provider sending in paper copies. These ongoing efforts and actions will help to ensure that licensing information is captured and maintained for each provider and the State?s compliance with documenting provider licensing continues to improve and move towards full compliance in future periods.COMPLETION DATE/CONTACT PERSON Fiscal Year 2023Carlton Carter(609) 588-7159Carlton.Carter@dhs.nj.gov

View Audit 313443

Finding 452429 (2022-022)

Significant Deficiency 2022

State of New Jersey

NJ

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and...

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and specifies that an AUP report is acceptable per guidance provided under Medicaid and CHIP Managed Care Final Rule (CMS-2390-F) Frequently Asked Question number Q10.COMPLETION DATE/CONTACT PERSON January 2023Robert Durborow609-775-7298Robert.Durborow@dhs.nj.gov

View Audit 313443

Finding 452428 (2022-021)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant awa...

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant award cited has a period of performance that remains open through September 2023, DCF has adjusted the four transactions that were posted incorrectly to another available funding source and ensured that all transactions presently recorded are now in compliance and within the specified period of performance.COMPLETION DATE/CONTACT PERSON Fiscal Year 2024Steven M. Dodson(609) 888-7555Steven.Dodson@dcf.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452425 (2022-020)

Material Weakness 2022

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING # 2022-020No finding in prior yearThe DHS Division of Family Development (DFD) agrees with the audit finding regarding the submission of subawards to the FFFATA Subaward Reporting System (FSRS).In accordance with the finding recommendation, the DFD will develop internal controls and procedur...

FINDING # 2022-020No finding in prior yearThe DHS Division of Family Development (DFD) agrees with the audit finding regarding the submission of subawards to the FFFATA Subaward Reporting System (FSRS).In accordance with the finding recommendation, the DFD will develop internal controls and procedures to ensure the timely reporting of all required subawards to FSRS. An initial review of the FSRS by DFD fiscal staff appeared to indicate that some federal grant data that should be prepopulated on the website was missing (e.g. Child Care M&M available; discretionary not found). DFD will work with the necessary federal agencies to ensure that the Division can input the required information for all awards.Assessment and development of policy and procedures related to this task will take approximately three months. Staff assignment, training, and submission of federal grant information to the federal website will occur over the next State fiscal year 2024.Projected policy and procedures development completion: July 1, 2023.Assignment and submission of federal reports: June 30, 2024.COMPLETION DATE/CONTACT PERSON Fiscal Year 2024Thomas Mattaliano, CFO-DFD(609) 588-3370Thomas.Mattaliano@dhs.nj.gov

View Audit 313443

Finding 452421 (2022-019)

Significant Deficiency 2022

State of New Jersey

NJ

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

FINDING # 2022-019No finding in prior yearAll performance and special reports noted in the audit finding must be approved by the Applied Public Policy Research Institute for Study and Evaluation (APPRISE - USDHHS Consultants) before they are submitted to USDHHS. The final reports noted as exceptions...

FINDING # 2022-019No finding in prior yearAll performance and special reports noted in the audit finding must be approved by the Applied Public Policy Research Institute for Study and Evaluation (APPRISE - USDHHS Consultants) before they are submitted to USDHHS. The final reports noted as exceptions were not submitted on time due to pandemic related complications, staff retirements and communication issues with APPRISE. As recommended, the DCA has reviewed current reporting procedures and Program staff will be assigned the responsibility to prepare all reports, work with APPRISE to obtain required approvals, and submit the all required reports on a timely basis. Reporting due dates and deadlines will be documented to ensure that initial reports are produced timely. The timeframe needed to coordinate with the APPRISE consultants for reviews and updates to the reports will also be built into the process so that final reports are submitted to USDHHS by the due date. All reporting procedures will be documented and distributed to LIHEAP program staff. COMPLETION DATE/CONTACT PERSON June 30, 2023Fidel Ekhelar(609) 815-3905Fidel.Ekhelar@dca.nj.gov

View Audit 313443

Finding 452420 (2022-018)

Significant Deficiency 2022

State of New Jersey

NJ

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

FINDING # 2022-018No finding in prior yearThe DCA staff responsible for the LIHEAP cash management function retired prior to this audit period without a proper transition of these tasks and there was also a delay in refilling the position. As recommended, the DCA has reviewed current procedures and...

FINDING # 2022-018No finding in prior yearThe DCA staff responsible for the LIHEAP cash management function retired prior to this audit period without a proper transition of these tasks and there was also a delay in refilling the position. As recommended, the DCA has reviewed current procedures and controls regarding cash drawdown approvals and has developed a Policy Memo that details the Payment Management System (PMS) drawdown procedures going forward. For each request made, a Contract Administrator will produce a Business Object report for all transactions to be included in the drawdown and will send the report to the Program staff for review and approval that the amounts contained in the report are correct. Once the Program staff review is complete, the approved Business Object report will be forwarded with a cover email to the Division Fiscal Unit staff responsible for drawing down the funds in PMS for final processing.COMPLETION DATE/CONTACT PERSON March 27, 2023Fidel Ekhelar(609) 815-3905Fidel.Ekhelar@dca.nj.gov

View Audit 313443

Finding 452419 (2022-017)

Material Weakness 2022

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING # 2022-017No finding in prior yearThe Department of Community Affairs (DCA) now has a staff member in place with assigned responsibility for the FFATA reporting in the Federal Subaward Reporting System (FSRS) and other required federal reporting. To ensure that all required reporting in FSRS...

FINDING # 2022-017No finding in prior yearThe Department of Community Affairs (DCA) now has a staff member in place with assigned responsibility for the FFATA reporting in the Federal Subaward Reporting System (FSRS) and other required federal reporting. To ensure that all required reporting in FSRS is completed timely, the process and procedures will be fully documented and the LIHEAP program manager will verify completion each month. DCA will also hire additional staff or cross-train current staff to further support the federal reporting function.COMPLETION DATE/CONTACT PERSON June 30, 2023Fidel Ekhelar(609) 815-3905Fidel.Ekhelar@dca.nj.gov

View Audit 313443

Finding 452415 (2022-016)

Material Weakness 2022

State of New Jersey

NJ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.306 § 200.403

FINDING # 2022-016No finding in prior yearDue to the COVID-19 pandemic and the resulting remote teleworking period that was in place at DOH during the FY 2022 audit period, some payment documents were approved remotely without physical documents in hand, and the payment documentation for the 17 of 6...

FINDING # 2022-016No finding in prior yearDue to the COVID-19 pandemic and the resulting remote teleworking period that was in place at DOH during the FY 2022 audit period, some payment documents were approved remotely without physical documents in hand, and the payment documentation for the 17 of 60 ELC general disbursement transactions examined were either not delivered to the office to be filed yet or have been delivered but misfiled. DOH Central Accounts Payable will review and improve its current procedures and controls to ensure all physical payment documents are reviewed, approved, and filed correctly under the current hybrid remote working conditions in place now since the pandemic ceased.COMPLETION DATE/CONTACT PERSON April 11, 2023Michael Palasciano(609) 376-8518Michael.Palasciano@doh.nj.gov

View Audit 313443

Finding 452414 (2022-015)

Material Weakness 2022

State of New Jersey

NJ

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

FINDING # 2022-0152021-017With the Corrective Action Plan (CAP) previously developed as a result of the prior year 2021 audit finding, the Department?s Grants Unit with coordination from ELC program fiscal staff added a new function to the SAGE system that pulls all subaward data for all of ELC usin...

FINDING # 2022-0152021-017With the Corrective Action Plan (CAP) previously developed as a result of the prior year 2021 audit finding, the Department?s Grants Unit with coordination from ELC program fiscal staff added a new function to the SAGE system that pulls all subaward data for all of ELC using its assigned ALN number 93.323. This system change was implemented in September 2022 that allows SAGE to pull data by CFDA number and enables the ELC fiscal staff to access all ELC subawards. ELC fiscal staff also has a reminder set to report at the end of each month, to enter FFATA information into FSRS, and to upload each report to SharePoint ELC Document Library at the end of each month.As per the prior year CAP created in September 2022, FFATA information for ELC subawards began being entered into FSRS on September 1, 2022.COMPLETION DATE/CONTACT PERSON September 2022Secil Onat(609) 913-5308Secil.Onat@doh.nj.gov

View Audit 313443

Corrective Action Plans

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