Corrective Action Plans

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SUBRECIPIENT MONITORING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective April 2024, DEP will prepare and implement a written risk assessment policy containing monitoring and compliance review standards. DEP will also prepare and implement written standard ...
SUBRECIPIENT MONITORING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective April 2024, DEP will prepare and implement a written risk assessment policy containing monitoring and compliance review standards. DEP will also prepare and implement written standard operating procedures to assist in measuring subrecipient risk.
REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective March 2024, DEP will implement the following steps to correct the finding: 1. Review the Office of Surface Mining Federal Assistance Manual for information and instructions in regard to preparing th...
REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective March 2024, DEP will implement the following steps to correct the finding: 1. Review the Office of Surface Mining Federal Assistance Manual for information and instructions in regard to preparing the required financial reports for periodic and annual submissions. The information obtained from the Federal Assistance Manual will be compared to 2 CFR 200.328 and 329 to ensure all required information is included in the financial reports. 2. Review the Federal Notice of Grant Award documents to ensure that reporting period dates and the submitted reports reconcile and are in agreement. 3. Create and implement written narrative that agrees with the requirements set forth in the Federal Assistance Manual. 4. Develop and implement standard operating procedures to ensure timely, accurate reporting that involves a review and approval process prior to submission. 5. Create a checklist of required items, and signature lines to show that reviews/approvals have taken place.
TRANSPARENCY ACT REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective February 2024, DEP will implement the following steps to correct the finding: 1. Review 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) to dete...
TRANSPARENCY ACT REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective February 2024, DEP will implement the following steps to correct the finding: 1. Review 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) to determine the requirements and proper procedures in submitting FFATA reports in FSRS. 2. Evaluate the agency’s current standard operating procedure for submitting FFATA reports and identify deficiencies that address accuracy, accountability, and segregation of duties in approving and submitting reports. 3. Update the agency’s current standard operating procedures to better meet the requirements 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) and addresses proper segregation of duties in reviewing, approving, and submitting FFATA reports.
TRANSPARENCY ACT REPORTING West Virginia Community Development Block Grant Program (CDBG) Assistance Listing Number 14.228 The CDBG program has experienced turnover in staff during the last year. While CDBG knows the FFATA report was submitted, a physical copy of this report could not be provided...
TRANSPARENCY ACT REPORTING West Virginia Community Development Block Grant Program (CDBG) Assistance Listing Number 14.228 The CDBG program has experienced turnover in staff during the last year. While CDBG knows the FFATA report was submitted, a physical copy of this report could not be provided, and it cannot be verified if it was submitted on time. In the FSRS system, only the person who creates the original report can view, edit, and pull the actual report, and since the employee who was responsible for submitting this report is no longer with the agency, it cannot be determined when it was originally submitted. CAD staff have since recreated the report in the FSRS system so there is a copy of the report. To ensure this doesn't happen in the future, CAD staff has completed FFATA training for the personnel involved in the reporting process. CAD staff is creating a calendar with due dates for the programs reporting requirements to ensure the dates are not missed. Once the report is submitted in the FSRS system, staff is required to save a copy of the report in shared files. CAD is also looking to implement a system where a centralized person is responsible for submitting the FSRS reports to ensure all processes are completed and documents saved correctly.
TRANSPARENCY ACT REPORTING Department of Education (DOE) Assistance Listing Number 10.553, 10.555, 10.556, 10.559, 10.582 Setting up a process to comply with the FFATA reporting requires retrieving information from multiple systems. In addition, child nutrition reimbursements are more complex tha...
TRANSPARENCY ACT REPORTING Department of Education (DOE) Assistance Listing Number 10.553, 10.555, 10.556, 10.559, 10.582 Setting up a process to comply with the FFATA reporting requires retrieving information from multiple systems. In addition, child nutrition reimbursements are more complex than grants that have a known subrecipient amount. Due to the complexity, DOE is relying on guidance from the USDA to complete reporting procedures. DOE is currently waiting to get answers to several questions that are preventing full development of a process. USDA is also working to help DOE find another state agency that can help with unanswered questions. A FFATA reporting process is anticipated to be in place by July 1, 2024.
ALLOWABILITY Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561 The West Virginia Department of Health and Human Resources, Bureau for Family Assistance (BFA), analyzed the condition that led to this finding and hereby offers more details int...
ALLOWABILITY Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561 The West Virginia Department of Health and Human Resources, Bureau for Family Assistance (BFA), analyzed the condition that led to this finding and hereby offers more details into the condition and cause of the finding. The $463.00 cost in question was a supplemental Emergency Assistance payment from July 2022. The SNAP Assistance Group was due for recertification review for the month of July 2022. A review document was mailed to the client in June 2022. The client failed to return the review in a timely manner, which resulted in a late review interview. The SNAP household eventually submitted the review document on July 11, 2022, whereby the interview was conducted the same day. As the household was then required to submit updated income verification, the case was still pending on July 11, 2022. On July 28, 2022, the case comments document that the client submitted paystubs, but the paystubs were outside the period of consideration (POC); the SNAP benefit failed on this date. On August 2, 2022, the household submitted additional documentation and the BFA reopened the SNAP benefit retroactively for July. The Emergency Assistance (EA) supplements were not to be initiated until the second month of SNAP issuance (i.e., the month following active SNAP approval). Therefore, the $463.00 payment in question was ineligible because the SNAP Assistance Group was not receiving SNAP at the time of the July 2022 EA supplemental issuance. The condition is due to the household reporting new income prior to the start of the recertification, which caused the BFA to need or request additional payments immediately following. Client confusion added to this issue. On December 29, 2022, the U.S. President signed into law the Consolidated Appropriations Act, 2023. Division HH, Title IV, Section 503(b), of the Act ended the SNAP EA that was provided by Section 2302(a)(1) of the Families First Coronavirus Response Act (FFCRA). The law terminated EA after the issuance of February 2023 benefits. Therefore, the last benefit month that may include EA was February 2023. If future EA or related programs become available for SNAP, the BFA will work with its contractor to develop stopgap measures within the eligibility system that will require an additional review to process supplemental EA payments when a household is due for recertification.
View Audit 293105 Questioned Costs: $1
SPECIAL TESTS AND PROVISIONS – ADP SYSTEM FOR SNAP Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561 Management within the DHHR, Bureau for Family Assistance (BFA), appreciates and shares the auditors’ concern with SNAP program integrity as...
SPECIAL TESTS AND PROVISIONS – ADP SYSTEM FOR SNAP Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561 Management within the DHHR, Bureau for Family Assistance (BFA), appreciates and shares the auditors’ concern with SNAP program integrity as it relates to the Recipient Automated Payment and Information Data System (RAPIDS) ADP system. The BFA notes that 7 CFR § 272.10 begins with, “(1) Purpose. All state agencies are required to sufficiently automate their SNAP operations and computerize their systems for obtaining, maintaining, utilizing, and transmitting information concerning SNAP. Sufficient automation levels are those which result in effective programs or in cost effective reductions in errors and improvements in management efficiency, such as decreases in program administrative costs...” Within the RAPIDS ecosystem for SNAP administration, this automation includes data matching measures undertaken, in compliance with related federal rules as specified in 7 CFR § 272.8, 7 CFR § 272.16, etc., to automate the validation of client-provided, worker-input information while mitigating the additional administrative burden of secondary review for all worker interactions with a client’s case. Policy regarding state and federal data matching is laid out in Chapter 6 of the State’s Income Maintenance Manual (IMM) at https://dhhr.wv.gov/bfa/policyplans/Documents/ Binder4.pdf. The primary data exchange system detailed in IMM Chapter 6 that is applicable to SNAP is the Income and Eligibility Verification System (IEVS) required by 7 CFR § 272.8. Systems mandated federally for inclusion in the IEVS include those operated by WorkForce WV, the Internal Revenue Service (IRS), and the U.S. Social Security Administration (SSA). A variety of other sources may also be queried for the purpose of validating client-provided information entered into RAPIDS by a worker, including Veterans Affairs (VA), Beneficiary and Earnings Data Exchange (BENDEX), Beneficiary Earnings and Exchange Record System (BEERS), National Directory of New Hires, and Prisoner Matching with the Department of Corrections as well as the Federal Data Services Hub (FDSH). IMM Chapter 6, page 2 describes the purpose of data matching through the IEVS thusly: Information obtained through IEVS is used for the following purposes: • To verify the eligibility of the assistance group (AG). • To verify the proper amount of benefits. • To determine if the AG received benefits to which it was not entitled. • To obtain information for use in criminal or civil prosecution based on receipt of benefits to which the AG was not entitled. IMM Chapter 6, pages 2-3 further detail the points at which a match with the IEVS must take place: A data exchange in the eligibility system occurs: • When a new case is created; • When a new person is added to a benefit; • When a person’s demographic information is changed; and, • On a periodic basis for all individuals in the eligibility system, depending on the type of benefit being received. Requirements for independent verification of information when automated data matches fail or report a discrepancy with client-provided, worker-input information are spelled out in IMM 6.4.4. The BFA believes that these automations, while perhaps not foolproof, are in keeping with both the word and intent of 7 CFR § 272.10, 7 CFR § 272.8, 7 CFR § 272.16, etc., which aim to automate processes in order to reduce administrative burden and associated costs, such as those that would be associated with a secondary review of all worker interactions with a client’s case. Furthermore, page 4-10.551-9 of the Compliance Supplement 2023, which lays out the suggested audit procedures for this topic, recommends the use of the USDA-FNS SNAP System Integrity Review Tool (SIRT) to ensure that the State’s ADP system is in alignment with USDA-FNS requirements and ensure that automated processes within RAPIDS continue to comport with federal requirements for ADP systems. To our knowledge, the auditors neither utilized that tool to guide their work nor requested verification from the State that the SIRT had been completed and previously employed. To support this response, management advocates a review of the SIRT submitted to FNS on October 26, 2023 in preparation for the go-live stage of the West Virginia People’s Access to Help (WV PATH) Family Assistance pilot program; as there is no significant difference in system functionality between the Family Assistance module of WV PATH and the existing eRAPIDS system, the responses/comments/replies from both FNS and the State that are included in this version of the SIRT generally apply both to eRAPIDS and to PATH. Throughout 2023, the BFA Division of Performance and Quality Improvement continued its ongoing SNAP case reviews, as well as its efforts to report compliance with monthly requirements for expanded supervisor case reviews conducted and tracked through the Rushmore case review system, as mandated in a December 7, 2022 memorandum to supervisors and made available to the auditors last year. Furthermore, the BFA developed additional worker training, including the reinstatement of face-to-face Statewide Payment Accuracy Conferences (held throughout the summer of 2023), with the aim to ensure that client information is accurately captured in RAPIDS so the APD can perform its automated functions with integrity.
DHHR INFORMATION SYSTEM AND RELATED BUSINESS PROCESS CONTROLS Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561, 93.558, COVID-19 93.558, 93.568, COVID-19 93.568, 93.575, 93.596, COVID-19 93.575, 93.658, 93.659, 93.767, 93.775, 93.777, COVID-...
DHHR INFORMATION SYSTEM AND RELATED BUSINESS PROCESS CONTROLS Department of Health and Human Resources (DHHR) Assistance Listing Number 10.551, 10.561, COVID-19 10.561, 93.558, COVID-19 93.558, 93.568, COVID-19 93.568, 93.575, 93.596, COVID-19 93.575, 93.658, 93.659, 93.767, 93.775, 93.777, COVID-19 93.777, 93.778 The DHHR is currently phasing in a new information technology system for determining eligibility, making payments, maintaining documentation, etc. The name of the new system is WVPATH (West Virginia People's Access to Help). The WVPATH system will replace the Family and Children's Tracking System (FACTS) and the Recipient Automated Payment Information Data System (RAPIDS), which are currently referenced in the finding. The WVPATH system will have additional controls and levels of review as compared with the FACTS and RAPIDS systems. Due to the timing of the phase-in process, the DHHR anticipates the finding will be resolved for the year ended June 30, 2024.
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discount for three sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, proper training will be given to emplo...
In Finding 2023-001, it was reported that the Organization did not properly apply the sliding fee discount for three sliding fee patients tested. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2023-001, proper training will be given to employees and sliding fee applications and discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale.
This document serves as the response to the 2022-2023 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and reviewed the finding outlined below: The results of our auditing procedures disclosed one instance of noncompliance which is required to be reported in accordance with Title ...
This document serves as the response to the 2022-2023 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and reviewed the finding outlined below: The results of our auditing procedures disclosed one instance of noncompliance which is required to be reported in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and which is described in the accompanying schedule of findings and questioned costs as Finding No. 2023- 001. Our opinion on the major federal programs is not modified with respect to these matters. In an effort to address the finding and to ensure the school's alignment with federal compliance standards, the following corrective action plan has been implemented for all purchases made with federal and state program funds: 1. For any procurement or contract ranging from $10,000-$250,000, The Principal, Angel Jackson-Anderson, should seek to acquire as many quotes as possible, aiming for up to five. Prior to finalizing any purchase order, invoice, or commencement of production, the school is mandated to receive and assess three price comparisons from different businesses or organizations. These price comparisons must be logged in the BCCHS Quote Comparison Template and reviewed by the following parties: a. The individual conducting the price comparison b. Building Level Operations Leader c. Executive Director for purchases or contracts exceeding $20,000 2. For any purchase or contract exceeding $250,000, a formal bidding process is required. BELIEVE Schools has adopted resources provided by the Indiana Department of Education: a. Procurement Checklist b. Procurement Plan Template (accessible through DOE) This protocol has been incorporated into the Standard Operating Procedures and School Handbooks, with all relevant stakeholders duly informed on February 16th, 2024.
On a weekly basis, the Registrar will download the Registration Status Report from the student information system and review the report for accuracy. A copy will be provided to the Director of Financial Aid and the Accounts Receivable Coordinator to ensure all withdrawn students have been communicat...
On a weekly basis, the Registrar will download the Registration Status Report from the student information system and review the report for accuracy. A copy will be provided to the Director of Financial Aid and the Accounts Receivable Coordinator to ensure all withdrawn students have been communicated in a timely fashion and all R2T4s are processed timely.
On a monthly basis, the Registrar will download the Registration Status report from the student information system and review the report for accuracy to ensure all enrollment changes are captured. Once the review is complete, the information will be uploaded to the National Student Clearinghouse.
On a monthly basis, the Registrar will download the Registration Status report from the student information system and review the report for accuracy to ensure all enrollment changes are captured. Once the review is complete, the information will be uploaded to the National Student Clearinghouse.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS ST...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2023-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires Independent School District No. 622 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster and coronavirus state and local fiscal recovery funds federal programs. The District did not have sufficient controls in place within its special education cluster and coronavirus state and local fiscal recovery funds federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – The District’s Interim Director of Finance, Josh Anderson. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Interim Director of Finance, Josh Anderson, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.
Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...
Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, ...
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
CORRECTIVE ACTION PLAN Hermitage Homes for Elderly, Inc., Stanford Place Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: October 1, 202...
CORRECTIVE ACTION PLAN Hermitage Homes for Elderly, Inc., Stanford Place Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: October 1, 2022 - September 30, 2023 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDITS Finding No. 2023 – 001: Failure to remit excess residual receipts to HUD by the date required, ALN #14.157 The Project did not remit excess residual receipts in the amount of $525 to HUD by the date required. Criteria: Excess residual receipts are required to be remitted to HUD by the PRAC renewal of expiration date. Cause of Condition: The management agent did not have systems in place to ensure timely remittance of the excess residual receipts funds. Recommendation: Auditor recommends management remit the excess residual receipts in the amount of $525 to HUD and implement systems to ensure future excess residual receipts are either remitted to HUD or requested to be withdrawn for approved expenses no later than the respective PRAC renewal or expiration date. Action Taken: Excess residual receipts in the amount of $525 have been remitted to HUD. The Program Director and Assistant Program Director will track any excess residual receipts that need to be remitted against the contract renewal date. If the Accounting Manager has not remitted the funds or has not submitted a request to withdraw the funds for an approved expense before the Project’s contract renewal submission is due (120 days before the contract renewal date), the Program Director or Assistant Program Director will ensure the Form HUD-9250 to remit the excess residual receipts to HUD is submitted at that time. If the Department of Housing and Urban Development has questions regarding this plan, please call Megan Barnard at 423-587-4500. Sincerely yours, Megan Barnard Executive Director Douglas-Cherokee Economic Authority, Inc.
View Audit 293074 Questioned Costs: $1
CORRECTIVE ACTION PLAN Aztex Homes for Elderly, Inc., Pleasant Hill Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: October 1, 2022 - S...
CORRECTIVE ACTION PLAN Aztex Homes for Elderly, Inc., Pleasant Hill Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Purkey, Carter, Compton, Swann, & Carter, PLLC P.O. Box 727 Morristown, Tennessee 37815 Audit period: October 1, 2022 - September 30, 2023 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAMS AUDITS Finding No. 2023 – 001: Failure to remit excess residual receipts to HUD by the date required, ALN #14.157 The Project did not remit excess residual receipts in the amount of $731 to HUD by the date required. Criteria: Excess residual receipts are required to be remitted to HUD by the PRAC renewal of expiration date. Cause of Condition: The management agent did not have systems in place to ensure timely remittance of the excess residual receipts funds. Recommendation: Auditor recommends management remit the excess residual receipts in the amount of $731 to HUD and implement systems to ensure future excess residual receipts are either remitted to HUD or requested to be withdrawn for approved expenses no later than the respective PRAC renewal or expiration date. Action Taken: Excess residual receipts in the amount of $731 have been remitted to HUD. The Program Director and Assistant Program Director will track any excess residual receipts that need to be remitted against the contract renewal date. If the Accounting Manager has not remitted the funds or has not submitted a request to withdraw the funds for an approved expense before the Project’s contract renewal submission is due (120 days before the contract renewal date), the Program Director or Assistant Program Director will ensure the Form HUD-9250 to remit the excess residual receipts to HUD is submitted at that time. If the Department of Housing and Urban Development has questions regarding this plan, please call Megan Barnard at 423-587-4500. Sincerely yours, Megan Barnard Executive Director Douglas-Cherokee Economic Authority, Inc.
View Audit 293073 Questioned Costs: $1
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary...
Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal. As auditors, we were requested to draft the consolidated schedule of expenditures of federal awards. Responsible lndividuals:J Terry Meyer, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal awards and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the consolidated schedule of expenditures of federal awards and the accompanying notes to the consolidated schedule of expenditures of federal awards as a part of their single audit. We have designated a member of management to review the drafted consolidated schedule of expenditures of federal awards and accompanying notes. Anticipated Completion Date: Ongoing
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
Management agrees with the finding. The financial statements were submitted to HUD on October 11, 2022.
Management agrees with the finding. The financial statements were submitted to HUD on October 11, 2022.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $3,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $3,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Recommendation: We recommend that management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Corrective Action Plan: The Hospital does not have the resources available to increase staf...
Recommendation: We recommend that management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Corrective Action Plan: The Hospital does not have the resources available to increase staff size and address this internal control deficiency; however, in the past year several positions have turned over and this has created an opportunity to review assignments of work and job duties while trying to maintain relatively the same size staff in the future. The Board of Directors and management are aware of the incompatible duties and will continue to provide oversight and monitor the Hospital's operations, as well as review recommendations from the Chief Financial Officer of the Hospital on proposed changes in job assignments for potential future segregation of duties concerns.
SIGNIFICANT DEFICIENCY 2023-001 Internal Control over Compliance (Reporting) Recommendation: Management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Explanation of disagreement with audit findi...
SIGNIFICANT DEFICIENCY 2023-001 Internal Control over Compliance (Reporting) Recommendation: Management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Response by management to the finding: This was the only performance report that was not submitted timely (it was due October 2022) before a grant tracking system was deployed in December 2022. A grant management team comprised of key staff from each department (Development, Finance, Operations, and Programs) meet twice monthly to consider new grants and to review and track the progress of awarded grants. The team maintains a master list of restricted grants and each restricted grant is assigned a grant number that is recorded with associated revenue and expense transactions in the General Ledger. Department and Program codes have also been deployed, and depending on the restriction, these can be assigned to each grant to identify eligible expenses that can be subsequently assigned as grants are released. Name of the contact person responsible for corrective action: Andre Solomon, Vice President of Finance and Administration Planned completion date for corrective action plan: Completed
Finding 371396 (2023-001)
Significant Deficiency 2023
Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 6 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the University re...
Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, 6 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended 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: Liz Force, University Registrar & Director of 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 conducted a detailed review of the November 2022 NSLDS Reporting Guide and engaged the University's student information system vendor, who reviewed the current software logic and installed the modifications necessary to become compliant in this area. Anticipated Completion Date: November 7, 2023
Finding 2023-002 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCOMPLIANCE...
Finding 2023-002 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCOMPLIANCE Special Tests and Provisions Name of Contact Person: Juanita GreggCorrective Action: • Upon hire and through the SWCDC onboarding process for new child care center employees, Center Directors will review the attached Health and Safety Training document as part of the orientation process. Tablets are available for those individuals who do not have access to laptops. • New teachers will be directed to contact the Learning and Development Director with questions upon registration to SWCDC’s online training system which holds all required Health and Safety Trainings and is approved by NC DCDEE. All courses are approved by DCDEE, meet hourly requirements and are CEU worthy. Electronic certificates are submitted to the individual electronically through a personal email address. The following link is a list of Health and Safety courses: H&S Training Course List • Upon completion of Health and Safety courses, the employee will document their completion on the appropriate SWCDC orientation documentation and submit to the Center Director via email. • The Center Director will be responsible for ensuring receipt of the certificate, maintain in the staff file, and then document accordingly for annual compliance monitoring. • As onboarding continues for the new employee, periodic monitoring from Direct Services Manager, Child Care Resource and Referral, and other identified individuals will review staff files and monitor timely completion and compliance for Health and Safety Trainings. We have hired a position into Workforce Development to provide this service and serve as a resource to our Center Directors. This individual will do spot checks for these trainings on-site. For those child care center employees who maintain in good standing with successful completion of Health and Safety Trainings, he/she will be eligible for incentive based awards quarterly. Such as: quarterly drawing for classroom supplies, gift cards, self-care resources, etc. • For those child care center employees who are challenged with successful completion, those individuals will be targeted to create an action plan to meet the requirements. Resulting in opportunities to discuss technology needs, limitations or content area concerns, or other areas of concern that administration may be unaware of at the time of hire. • SWCDC created Orientation Notebooks for each center director. These notebooks contain all SWCDC documents needed for successful onboarding and training for new staff. These notebooks contain the updated forms attached. During orientation, new center staff are now required to create an online learning account through ON24, which SWCDC manages. This training account gives new staff access to the H&S trainings they need, as well as, provides additional resources and access to other trainings not owned by SWCDC to complete the H&S requirements as well. • SWCDC Hired a Fidelity Coach through Workforce Development. While this is a new position for SWCDC, part of her job duties will be to randomly check employee files for H&S training completion. These random checks will be in conjunction with each center’s annual compliance visit. Completion Date: January 22, 2024
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