Corrective Action Plans

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Corrective Action Plan: The Division will implement a review process to ensure the accuracy of the inventory management and reporting process. Anticipated Date: April 2026 Name of Person Responsible for Implementation: Al Agpoon, Controller
Corrective Action Plan: The Division will implement a review process to ensure the accuracy of the inventory management and reporting process. Anticipated Date: April 2026 Name of Person Responsible for Implementation: Al Agpoon, Controller
Finding 2025-004 Fed Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program CFDA #: 20.106 Finding Summary: During the Single Audit, it was noted the City incorrectly reported federal share of expenditures and recipient share of expenditures on SF-425 for the report...
Finding 2025-004 Fed Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program CFDA #: 20.106 Finding Summary: During the Single Audit, it was noted the City incorrectly reported federal share of expenditures and recipient share of expenditures on SF-425 for the reporting period ended September 30, 2024. Responsible Individual: Brian Byrd Public Works Director Corrective Action Plan: A corrected SF-425 will be submitted to the awarding agency that properly reports federal share of expenditures and recipient share of expenditures. The City’s grant management procedures will be updated to include a secondary review of all reports prior to submission to the awarding agency. Anticipated Completion Date: March 2026
Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Subrecipient Monitoring Corrective Action Plan: For the current year, no new awards have been issued; therefore, the following reflects the continued implementation of the prior-year corrective action. Prior to the second round of CPF...
Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Subrecipient Monitoring Corrective Action Plan: For the current year, no new awards have been issued; therefore, the following reflects the continued implementation of the prior-year corrective action. Prior to the second round of CPF awards, the department created a standardized “Budget Template” that has been incorporated into the grant application process. This tool allows for a more robust documented review of reasonable and estimated costs. The updated budget process has already been applied to the 2024 Capital Projects Fund awards. The Commission has a standardized reimbursement template that further strengthens this process by allowing us to compare verified actual costs to the original budgeted costs. The implementation of this enhanced process allows us to build a documented dataset of historical project data and associated costs, which will continue to expand as reimbursement requests reflecting actual costs are received. Contact: Carrie Gans Anticipated Completion Date: Completed and approved by The Department of Administrative Services in June of 2025.
Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Reporting Corrective Action Plan: DED will create a policy that requires the Division Director and/or lead program manager, legal counsel and Compliance Team Manager to review all Federal Financial Assistance agreements immediately af...
Program: AL 21.029 – COVID-19 Coronavirus Capital Projects Fund – Reporting Corrective Action Plan: DED will create a policy that requires the Division Director and/or lead program manager, legal counsel and Compliance Team Manager to review all Federal Financial Assistance agreements immediately after execution to determine whether a FFATA report is required. Contact: Audrey Sautter, DED Compliance Team Manager Anticipated Completion Date: End of Quarter 2, 2026
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: As of the reporting period ended December 31, 2025, changes requested by agencies to obligations or expenditures have been updated. DAS will obtain, or expand where possible, the wri...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Corrective Action Plan: As of the reporting period ended December 31, 2025, changes requested by agencies to obligations or expenditures have been updated. DAS will obtain, or expand where possible, the written justification for capital expenditures over $10 million for the projects identified. Contact: Philip Olsen Anticipated Completion Date: January 31, 2026
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Corrective Action Plan: DNR will enhance subrecipient monitoring procedures to specifically include documented reviews of subrecipient procurement policies and procurement files to ensure comp...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Corrective Action Plan: DNR will enhance subrecipient monitoring procedures to specifically include documented reviews of subrecipient procurement policies and procurement files to ensure compliance with applicable federal requirements and the subrecipient’s own written policies. DNR will revise subaward templates and procedures to ensure that all required federal award information and applicable terms and conditions, including closeout requirements, are consistently included in subaward agreements at the time of issuance. DNR will develop and implement formal written procedures for subrecipient Single Audit monitoring. DHHS will continue to improve subrecipient monitoring where necessary. NDCS will revise its policy to include a requirement for verifying subrecipient qualifications for federal funds. Additionally, NDCS will notify all subrecipients that proper payroll and benefit documentation must be submitted to ensure accurate cost allocation. NDCS will ensure that all required subaward documentation is provided to each subrecipient. This documentation will include: a. The subrecipient’s Unique Entity Identifier (UEI) b. Federal Award Identification Number (FAIN) c. Federal Award Date d. Federal award project description e. The name of the Federal agency, pass-through entity, and contact information for the awarding official of the pass-through entity f. Assistance Listings title and number g. A requirement that the subrecipient permit the pass-through entity and auditors to access the subrecipient’s records and financial statements h. Appropriate terms and conditions concerning closeout NDCS will incorporate these requirements into its subaward process to ensure compliance with federal regulations. Contact: Erv Portis, Shelby Mikulak, Heather Arnold, Jenise Trautman Anticipated Completion Date: June 30, 2026
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability Corrective Action Plan: DHHS will work with Federal Partners on reviewing allowability of methodology used. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability Corrective Action Plan: DHHS will work with Federal Partners on reviewing allowability of methodology used. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: Various, including 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 10.555 – National School Lunch Program – Reporting Corrective Action Plan: State Accounting will continue to work with State agencies on correct coding and business unit setup to reduce agency errors. Co...
Program: Various, including 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 10.555 – National School Lunch Program – Reporting Corrective Action Plan: State Accounting will continue to work with State agencies on correct coding and business unit setup to reduce agency errors. Contact: Philip Olsen Anticipated Completion Date: Continuous review performed.
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Reporting Corrective Action Plan: The categorization issue was corrected on the ERA2 Closeout report. Contact: Philip Olsen Anticipated Completion Date: January 28, 2026
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Reporting Corrective Action Plan: The categorization issue was corrected on the ERA2 Closeout report. Contact: Philip Olsen Anticipated Completion Date: January 28, 2026
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is...
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is necessary. On all other grant programs for which the Agency is the recipient, eligibility determinations are a shared responsibility of the Agency and the funding entity. Contact: Erv Portis Anticipated Completion Date: Complete
Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In...
Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In addition, NDOL will implement enhanced staff review and oversight of employer charging activities to identify and correct errors. NDOL will work closely with its system vendor to address any system issues affecting employer charging and to ensure processes function as intended. Any gaps identified through these reviews will be addressed through procedural updates, targeted staff training, and ongoing monitoring. NDOL will continue to evaluate and refine employer charging procedures to ensure that credits and overpayments are applied accurately. Contact: Andi Bridgmon Anticipated Completion Date: 1/31/2027
Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA report...
Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA reports in compliance with reporting instructions. As of this writing the only variance is due to rounding in the referenced reports. NDOL therefore believes that the inadequacies noted above have been properly addressed and continuation rather than correction are all that is required moving forward. Contact: Rea Easton Anticipated Completion Date: Completed
Program: AL 17.225 – Unemployment Insurance – State – Allowability & Eligibility Corrective Action Plan: NDOL will reinforce adjudication controls. This includes working with our vendor on wage and other crossmatches to continue making enhancements, so they are as effective as possible. NDOL will al...
Program: AL 17.225 – Unemployment Insurance – State – Allowability & Eligibility Corrective Action Plan: NDOL will reinforce adjudication controls. This includes working with our vendor on wage and other crossmatches to continue making enhancements, so they are as effective as possible. NDOL will also reinforce the importance of obtaining separation information from employers, and employer responses will be reviewed and documented to support accurate eligibility determinations. NDOL agrees that the identification and treatment of excessive wages is an area that warrants additional consideration and will continue to evaluate procedures to ensure wages are applied appropriately. NDOL will also develop additional training related to benefit charging to ensure staff are familiar with applicable requirements and procedures. NDOL remains committed to continuous improvement and will adjust procedures, training, and system functionality as needed. Contact: Andi Bridgmon Anticipated Completion Date: 9/30/2026
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.991 – Preventative Health and Health Services Block Grant – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS has implemented enhanced subrecipient monitoring procedures desi...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.991 – Preventative Health and Health Services Block Grant – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS has implemented enhanced subrecipient monitoring procedures designed to strengthen oversight and documentation requirements. Corrective actions include: - Termination of the subaward agreements with the Karen Society of Nebraska. - Issuance of a formal demand for repayment and initiation of collection actions for disallowed costs. - Implementation of a standardized Subrecipient Monitoring Procedures Manual outlining documentation expectations, desk review requirements, and risk-based monitoring activities. - Strengthened front-end invoice review processes to require sufficient financial source documentation prior to reimbursement. - Increased coordination between program and fiscal staff when a subrecipient receives funding from multiple programs or divisions. - Ongoing monitoring and verification of corrective actions through routine monitoring activities and future audits. Contact: Ryan Daly Anticipated Completion Date: November 20, 2025
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Level of Effort Corrective Action Plan: DBH will utilize the Women’s Set Aside (WSA) budget subprogram to identify applicable MOE expenditures. Also, DBH will utilize the Electronic Billing System (EBS) to verify if ...
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Level of Effort Corrective Action Plan: DBH will utilize the Women’s Set Aside (WSA) budget subprogram to identify applicable MOE expenditures. Also, DBH will utilize the Electronic Billing System (EBS) to verify if other WSA services have been paid with other sources or business units and, if applicable, will utilize Medicaid State WSA dollars provided by the Division of Medicaid. Contact: Valerie Standeven; Christine Mohlman; Diana Meadors Anticipated Completion Date: August 18, 2026
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency has prioritized the cases identified in the review. Additionally, the Agency is in the process of adding additional staff to reduce the caseload per investigator to ensure adequate re...
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency has prioritized the cases identified in the review. Additionally, the Agency is in the process of adding additional staff to reduce the caseload per investigator to ensure adequate resources are available to work cases in a timelier manner. Additionally, the Agency has begun providing accounting support to the PI team to assist with reporting overpayments and collections. Contact: Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not m...
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not meet the GAAP requirement. Contact: Jeremy Brunssen Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: The Agency relies on each provider’s disclosure to be complete, true, and accurate and has procedures to appropriately screen any informat...
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: The Agency relies on each provider’s disclosure to be complete, true, and accurate and has procedures to appropriately screen any information submitted by providers. The Agency is evaluating the capability to identify all providers who enrolled prior to the implementation of the system changes implemented on July 1, 2024 that required that owners and managing employees be entered to move forward with the provider enrollment process. Once identified, the Agency would determine the feasibility to initiate required reporting of this information to the department for screening, prior to the provider's scheduled revalidation screening date. Contact: Melinda Abbott, Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency will begin completing desk reviews on the state-owned facility. The Agency will continue to select high risk facilities for field audit examinations based on their risk identified dur...
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency will begin completing desk reviews on the state-owned facility. The Agency will continue to select high risk facilities for field audit examinations based on their risk identified during the initial desk reviews. Contact: Jerry Vanderbeek Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Indivi...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Individual staff who made errors will receive additional training to ensure they understand policies and procedures going forward. Additionally, the program accuracy unit, responsible for quality control case reviews, will begin the ongoing monitoring of both date of death records and actions taken as a result of notices of death. The Medicaid division is collaborating with the DHHS Information Systems and Technology team to perform root cause analysis for Vital Statistic records that may not have triggered automated case notices, and to evaluate system related internal control improvement opportunities. Contact: Jeremy Brunssen, Tiffanie Green, Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed...
Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed the 2022 capitation adjustment using the 2023 rates. The overcharged Federal amount will be refunded to CMS. Contact: Snita Soni Anticipated Completion Date: April 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard operating processes and procedures however worker error resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard operating processes and procedures however worker error resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user guides and training materials will be reviewed and updated if deemed necessary for clarity. New guidance material will be issued if deemed necessary. Individual staff who made the errors will be followed up with to ensure they understand the policies. Contact: Tiffanie Green Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: Currently, the Agency conducts preauthorization reviews of these services. The Agency will implement regular post-claim reviews for services to ensure compliance and catch any errors after claims are submitted....
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: Currently, the Agency conducts preauthorization reviews of these services. The Agency will implement regular post-claim reviews for services to ensure compliance and catch any errors after claims are submitted. This will ensure monitoring of both preauthorization and post-claim activity, reducing errors. In addition, the Agency will issue a formal communication to Service Coordination staff and DD Providers reminding them of the importance of adhering to service definitions and billing guidelines. These steps will strengthen oversight and compliance, reduce billing errors, and ensure alignment with Medicaid requirements. Contact: Jennifer Clark; Tony Green Anticipated Completion Date: January 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard processes and procedures for processing renewals timely and updating budgets to reflect changes that have occurred within a household; however, worker errors resulted in th...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard processes and procedures for processing renewals timely and updating budgets to reflect changes that have occurred within a household; however, worker errors resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user guides and training materials will be reviewed and updated if deemed necessary for clarity. Individual staff who made the errors will be followed up with to ensure they understand the policies. Contact: Tiffanie Green Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: DHHS and Medicaid and Long-Term Care (MLTC) have been actively implementing procedures and controls to ensure that payments are allowable, adequately supported, and in accordance with State and Federal regulati...
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: DHHS and Medicaid and Long-Term Care (MLTC) have been actively implementing procedures and controls to ensure that payments are allowable, adequately supported, and in accordance with State and Federal regulations. As noted in the early management letter, the findings and conditions are consistent with findings from prior year(s) audits. As a result, the department had already taken significant actions throughout State Fiscal Year 2025 to implement several procedures and controls which are expected to mitigate the majority of the conditions observed in the audit. Specifically, in late February 2025, MLTC implemented systematic controls to require that GPS/IVR visit verification and recipient signature is captured for visits to be submitted for claim payment. Additional changes included tightening down, or reducing, the radius of the geofence area for location verification. Additionally, in late June 2025, the department implemented additional, significant procedures and controls which include the requirement of all PAS and Home and Community Based caregivers and providers obtain and use their unique National Provider Identifier (NPI) on all visits and claims for visits to be submitted for claim payment, new systematic controls that do not allow for unreasonable billing of units/hours in a day on both a client and caregiver level, and new controls that parse the client authorizations into weekly segments which create limits for the number of hours/units per week that can be billed for services for a client, based on the authorized amounts in the client assessment. DHHS and MLTC will continue to monitor data and claims and identify and evaluate opportunities to implement additional controls and procedures that ensure payments for these services are allowable and in accordance with State and Federal regulations. In addition to the changes in MLTC, the following actions are being implemented by Child and Family Services (CFS). CFS will collaborate with the Nebraska State Patrol to develop an automated process to compare the addresses of foster parents with the Sex Offender Registry on a quarterly basis to ensure that no registered sex offenders reside at the same household address as a ward of the state. Additionally, Agency-Supported Foster Care contracts and Relative/Kinship Caregiver Agreements will be amended to include a requirement that caregivers report all criminal citations, charges, convictions, and any individuals who have moved into the home within five (5) business days to CFS. Finally, Foster Care Regulations require background checks for all individuals in the foster home who are 18 years of age and older. There are certain crimes that make a person ineligible to provide foster care, while other criminal convictions fall under the discretionary category. To ensure consistency, CFS has centralized the review and approval of discretionary convictions that are not subject to mandatory exclusion. Contact: Jeremy Brunssen, MLTC Kathleen Stolz, CFS Anticipated Completion Date: 6/30/2026 (ongoing)
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